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The Disability Tax Credit (DTC) is a non-refundable tax credit that reduces the federal income tax of individuals with a severe and prolonged physical or mental impairment, or those who support them. In 2025, the federal DTC base amount is $9,428, providing a maximum federal tax reduction of approximately $1,414. If the person with disability is under 18, a supplemental amount of $5,500 applies.
| Credit | 2025 Amount | Federal Tax Reduction |
|---|---|---|
| Base DTC amount (adult) | $9,428 | ~$1,414 |
| Supplement for under-18 | $5,500 | ~$825 additional |
| Total for child under 18 | $14,928 | ~$2,239 |
You may qualify if you have a severe and prolonged impairment in physical or mental function that causes you to be markedly restricted in at least one of the following basic activities of daily living:
"Prolonged" means the impairment has lasted or is expected to last at least 12 consecutive months. "Markedly restricted" means you are unable to perform the activity, or it takes you 3 times longer than normal even with therapy or devices.
Cumulative effects of multiple significant restrictions (taking 2+ times longer) may also qualify even if no single activity is markedly restricted.
If the person with a disability does not have enough taxable income to use the full DTC, the unused portion can be transferred to a supporting individual such as:
Having an approved DTC certificate is a prerequisite for opening a Registered Disability Savings Plan (RDSP). The RDSP provides access to the Canada Disability Savings Grant (CDSG) and Canada Disability Savings Bond (CDSB), potentially worth up to $90,000 in government contributions over a lifetime.
The DTC is not limited to visible disabilities. Many people with chronic conditions may qualify, including:
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