This guide covers who qualifies, what the credit is worth for 2025 and 2026, how to apply, and how to claim the years you missed.

The short answer

The disability tax credit is a non-refundable federal tax credit for people whose impairment markedly restricts one of the activities the CRA lists, all or almost all of the time, for at least 12 months. For the 2025 tax year the disability amount is $10,138, plus up to $5,914 for a person under 18. You apply once with Form T2201, which a medical practitioner certifies, and then claim the amount on your return.

The credit is a fixed amount, not a payment. It reduces federal tax by the amount times the lowest tax rate, so an adult can save up to $1,470.01 in federal tax for 2025. This guide covers the federal credit only. If you do not owe enough tax to use it, part of it can go to a family member who supports you.

Who qualifies for the disability tax credit

Eligibility depends on the effects of an impairment, not on a diagnosis. The CRA eligibility page says a medical practitioner must certify one of these:

• A marked restriction in one category. You cannot do the activity, or it takes at least 3 times longer than for someone your age without the impairment, even with therapy, medication and devices.
• Significant limitations in two or more categories that together equal a marked restriction. This is called the cumulative effect.
• Life-sustaining therapy to support a vital function. Guide RC4064 says the therapy must be needed at least 2 times a week, for an average of at least 14 hours a week.

In each case the restriction must be present all or almost all of the time, which the CRA says generally means at least 90% of the time. It must have lasted, or be expected to last, for a continuous period of at least 12 months.

The categories and who can certify them

The categories are vision, speaking, hearing, walking, eliminating (bowel or bladder functions), feeding, dressing, mental functions and life-sustaining therapy. Part B of the form must come from a practitioner allowed to certify that category.

Source: CRA, How to apply, modified 2026-10-22. Practitioners may charge a fee to fill out the form. The CRA says that fee may count as a medical expense on your return.

What does not decide eligibility

• Other disability benefits. Getting provincial disability support or another federal disability payment does not make you eligible, and it does not rule you out.
• Being unable to work. The test is about the listed activities, not work, housework or recreation.
• Your income. The CRA says it can be worth applying even if you have no taxable income, because approval opens other programs.

How much the disability tax credit is worth

The CRA claiming page lists the disability amount for each year. The 2026 figures come from a Department of Finance report on the lower federal tax rate. The value of the credit is the amount times the lowest federal rate, which was cut to 14.5% for 2025 and 14% for 2026 and later years.

Sources: CRA claiming page and line 31600 page for 2025; Department of Finance report, modified 2026-07-29, for 2026. Tax saving is the most the adult amount can cut federal tax, calculated by Gizly.

The saving for 2026 is slightly lower than for 2025 even though the amount went up, because the rate fell from 14.5% to 14%. The supplement for a child can be reduced if someone claimed child care or attendant care expenses for that child. The federal worksheet in the tax package works out the reduced figure.

A worked example

Take a hypothetical 12-year-old who is approved for the DTC and has no income, so a parent claims the full amount. For 2025 the child qualifies for the $10,138 base amount plus the $5,914 supplement.

• Total amount: $10,138 plus $5,914 is $16,052. That matches the total on the CRA claiming page.
• Federal tax saving: 14.5% of $16,052 is $2,327.54, if the parent owes at least that much federal tax.
• For 2026: $10,341 plus $6,032 is $16,373, and 14% of that is $2,292.22.

If no child care or attendant care expenses were claimed for the child, the supplement is not reduced. If the parent owes less federal tax than the credit, the unused part is not refunded.

Claiming the years you missed

If you were eligible but did not claim it, you can claim it for up to 10 past years. Your notice of determination shows which years the CRA approved.

If you ticked the box in Part A of the application, the CRA reassesses your earlier returns for you. If not, use Change my return in your CRA account, or mail a letter asking for the change.

Amounts from the CRA claiming page, modified 2026-10-22. Savings calculated by Gizly at the lowest federal rate for each year. Provincial credits and the under-18 supplement are not included.

Added together, those 10 years come to $13,195.96 in federal tax for a hypothetical adult who was eligible for all of 2016 to 2025 and paid at least that much federal tax each year. Your own result depends on the tax you actually paid in each year, and on the years the CRA approves.

How to apply

The application is Form T2201, the Disability Tax Credit Certificate. Part A is for you or your legal representative. Part B is for the medical practitioner only. The CRA application page lists these steps.

1. Fill out Part A. Sign in to your CRA account, choose Benefits and credits, then Apply for DTC. You can also do it by phone at 1-800-959-8281 after confirming your identity.
2. Give your practitioner the reference number. You get it after Part A. It is valid for up to 12 months and can be used once.
3. Your practitioner fills out Part B online. Both parts must match on reference number, last name and date of birth.
4. Or use paper. Print a 2023 or later version of the form, have both parts signed by hand, and mail them together to the Jonquière, Sudbury or Winnipeg tax centre. Keep a copy.
5. Apply before you file. The CRA suggests sending the application before your tax return to avoid a delay in your assessment. You can apply at any time of year.

Use one method for both parts. If Part A is digital and Part B is on paper, the CRA cannot process the application. Mandatory fields such as your SIN, name, address and date of birth must be complete and legible.

After you apply

You can follow your application with the progress tracker in your CRA account. If the CRA needs more detail, it may write to your practitioner, who then has 60 business days to reply. The CRA review page does not set a fixed processing time, so check the CRA processing times tool for the current average.

The CRA then sends a notice of determination by email alert or by mail. It shows the years you are eligible for. If there is no expiry date, you do not need to reapply unless the CRA asks. If there is one, the CRA reminds you a year ahead and again on your notice of assessment.

If your application is denied

The CRA decision page lists three options. You can call the CRA to talk it through. You can mail a review request with new medical information, such as an updated report or a letter from a practitioner who knows your situation, to the tax centre that handled your file. You can also file a formal objection within 90 days of the date on your notice of determination.

Transferring the credit to a family member

If you do not need the whole credit to reduce your own tax, the unused part can be transferred. It can go to the supporting family member named in Part A question 2, if you depend on that person for at least one of food, shelter or clothing.

• The person with the disability claims on line 31600.
• A spouse or common-law partner claims the transfer on line 32600.
• Another supporting family member, such as a parent or adult child, claims it on line 31800.

If the family member was not named on the application, they can send the CRA a signed letter describing the support they give. The disability amount can only be claimed once a year for each person, even if you qualify in more than one category.

What DTC approval can unlock

The CRA overview says DTC eligibility may give you access to four other programs:

• The registered disability savings plan (RDSP), a long-term savings plan for a person with a disability.
• The Child Disability Benefit, a tax-free monthly payment of up to $290.00 per child for July 2026 to June 2027. It goes to families who get the Canada Child Benefit for a child under 18 who is eligible for the DTC, without a separate application.
• The Canada Disability Benefit, a monthly payment of up to $204.20 for July 2026 to June 2027. See our Canada Disability Benefit guide.
• The Canada Workers Benefit disability supplement for low-income workers. See our Canada Workers Benefit guide.

This is why the CRA says it can be worth applying even if you have no taxable income. The credit itself may save nothing, but approval can still lead to monthly payments. Parents of a child with a disability should also check the Canada Child Benefit, since you must be eligible for it to get the Child Disability Benefit.

Recent changes and paying for help

The two filing changes above come from a CRA tax tip issued in June 2026. The 14.5% rate for 2025 and the 14% rate for 2026 became law when Bill C-4 received Royal Assent on March 12, 2026, according to the Department of Finance.

Some companies offer to prepare DTC requests for a fee. Federal promoter regulations limit what they can charge for a DTC request. The cap was set at $100 and can be adjusted for inflation every five years, starting in 2025. You can also apply yourself through your CRA account or by phone.

Frequently asked questions

• Sources, checked October 28, 2026: CRA: Disability tax credit (modified 2026-10-22); CRA: What is the DTC (modified 2026-10-22); CRA: Who is eligible (modified 2026-10-22); CRA: How to apply (modified 2026-10-22); CRA: Review of your application (modified 2026-07-20); CRA: The decision (modified 2026-10-22); CRA: Claiming the credit (modified 2026-10-22); CRA: Line 31600, disability amount for self (modified 2026-01-20); CRA: Demystifying the DTC (modified 2026-01-20); CRA: Guide RC4064, Disability-Related Information 2025 (modified 2026-01-20); CRA tax tip: Help speed up your DTC application (modified 2026-06-16); Department of Finance: Report on reducing the lowest tax rate (modified 2026-07-29); CRA: Child disability benefit (modified 2026-06-15); Canada Disability Benefit: How much you could receive (modified 2026-09-15); Disability Tax Credit Promoters Restrictions Regulations (SOR/2021-55), current to 2026-09-30.
• Method: The tax savings, the 10-year total and the chart were calculated by script as each year’s disability amount times the lowest federal tax rate for that year, then re-checked with whole-cent arithmetic. The worked example reproduces the CRA’s own total of $16,052 for a child in 2025.

Important: This guide is general information, not financial, tax or legal advice. Your eligibility is decided by the CRA, and your credit is worked out on your own return. Gizly is not affiliated with the Government of Canada. See our affiliate disclosure.