The Disability Tax Credit (DTC) application process involves completing the T2201 form with a certified medical practitioner. This guide walks you through every step — from gathering your documents to receiving CRA's decision — so you can access federal savings of up to $1,414 per year (plus provincial credits).
You may qualify if you have a severe and prolonged (12+ months) impairment in one or more of: vision, speaking, hearing, walking, eliminating bodily waste, feeding yourself, dressing yourself, or mental functions necessary for everyday life. The effects must be present 90%+ of the time even with therapy or medication.
Get the Disability Tax Credit Certificate (T2201) from the CRA website at canada.ca or request a paper copy by calling 1-800-959-8281. The form has two parts: Part A (your information) and Part B (your medical practitioner's certification).
Fill in your personal details, SIN, address, and indicate whether the credit is for yourself or a dependant. Specify the tax year(s) for which you are applying — you can request retroactive approval going back up to 10 years.
A qualified medical practitioner must certify your impairment. Depending on the disability type, this could be a medical doctor (MD), nurse practitioner, optometrist (vision), audiologist (hearing), occupational therapist (feeding/dressing/walking), physiotherapist (walking), speech-language pathologist (speaking), or psychologist (mental functions). Your practitioner may charge a fee — this is eligible as a medical expense tax credit.
Mail the completed T2201 to your local tax centre, or submit digitally through My Account at canada.ca. You do NOT need to submit a tax return to get the DTC approved — approval and tax claim are separate steps.
CRA typically processes T2201 within 8 to 12 weeks. They will send a Notice of Determination approving or denying the application. If approved, CRA will indicate the period of eligibility (start and end date, or indefinite).
Once approved, claim the DTC on line 31600 of your T1 income tax return (or line 31800 if transferring to a supporting family member). Your tax software will calculate the exact savings.
| Impairment Category | Qualifying Medical Practitioners | Notes |
|---|---|---|
| Vision | Medical doctor, optometrist | Visual acuity 20/200 or less with correction |
| Speaking | Medical doctor, speech-language pathologist | Unable to be understood by someone familiar with you |
| Hearing | Medical doctor, audiologist | Hearing loss >90 decibels even with aids |
| Walking | Medical doctor, occupational therapist, physiotherapist | Unable to walk a block on level ground |
| Elimination | Medical doctor | Requires bowel/bladder control devices or assistance |
| Feeding | Medical doctor, occupational therapist | Unable to feed self using cutlery |
| Dressing | Medical doctor, occupational therapist | Unable to dress/undress without prolonged assistance |
| Mental Functions | Medical doctor, psychologist | Severe mental impairment affecting daily living |
| Life-sustaining therapy | Medical doctor, nurse practitioner | e.g., dialysis, insulin therapy 14+ hours/week |
Even if you don't qualify under a single category, the CRA recognizes cumulative effects. If you have two or more significant limitations that together restrict your basic activities of daily living, you may still qualify. A medical doctor must certify the combined impact takes at least 3 times longer than typical.
Assess your readiness to apply:
If the person with a disability does not have enough income to use the full DTC, the unused portion can be transferred to a supporting family member — a spouse, common-law partner, parent, grandparent, child, grandchild, brother, sister, aunt, uncle, niece, or nephew. This is claimed on line 31800 of the supporter's tax return. The transfer can be extremely valuable if, for example, an adult child has a disability but low income.
DTC approval unlocks access to several other programs:
Typically 8–12 weeks after CRA receives the completed T2201. During peak periods (January–April), processing can take up to 16 weeks.
Yes — you can be approved for the DTC even with no income. The credit can be carried forward or transferred to a supporting family member. DTC approval also enables RDSP access regardless of income.
No — it must be "prolonged" (12+ months expected duration) but not necessarily permanent. Your practitioner indicates the expected duration on the T2201 form.
There is no deadline, but retroactive claims are limited to 10 years. Apply as early as possible to maximize any potential retroactive refund.
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Get KOHO Free — Code 45ET55JSYAThis guide is for informational purposes only and does not constitute legal or tax advice. Tax rules change — verify current figures with the CRA or a qualified tax professional. Last updated: March 2026.