Налоговый кредит для инвалидов (DTC)

What is the DTC?

The Disability Tax Credit is a non-refundable federal tax credit for people with a severe and prolonged impairment in physical or mental functions. It reduces the amount of income tax you owe.

• 2025 maximum disability amount: $10,138
• 2025 supplement for under 18: $5,914
• Can transfer unused portion to a supporting family member (up to ~$1,400 refund)
• Need approximately $15,000-$17,000 in federal taxable income to fully benefit

Why the DTC Matters

The DTC is the gateway benefit. Approval unlocks:

• Canada Disability Benefit (CDB): $200/month for ages 18-64 with low income
• Registered Disability Savings Plan (RDSP): Up to $3,500/year in government grants
• Child Disability Benefit: Additional monthly payment for families
• Canadian Dental Care Plan (CDCP): Dental coverage through SunLife
• Retroactive claims: Up to 10 years of back credits

Eligibility Criteria

To qualify, your disability must be:

• Severe: Markedly restricted in at least one basic activity of daily living, OR significantly restricted in two or more activities
• Prolonged: Has lasted or is expected to last at least 12 continuous months
• Present all or substantially all of the time (90% or more)

Categories of Restriction

CRA evaluates your disability against these categories:

• Vision
• Speaking
• Hearing
• Walking
• Eliminating (bowel or bladder functions)
• Feeding
• Dressing
• Mental functions necessary for everyday life
• Life-sustaining therapy (minimum 14 hours/week)

How to Apply

1. Get the T2201 form from CRA or download it online
2. Fill out Part A (your personal information)
3. Have your doctor fill out Part B — this is the critical section. The language used determines approval.
4. Submit to CRA via My CRA Account, mail, or fax
5. Wait 8-12 weeks for a decision

Key Phrases That Matter

CRA looks for specific language in the medical certification. Key phrases include:

• “Markedly restricted”
• “All or substantially all of the time”
• “90% of the time”
• Specific functional limitations mapped to CRA categories
• Duration and prognosis details

Denial Rate

Approximately 40% of DTC applications are denied, often due to insufficient language in Part B — not because the applicant doesn’t qualify. This is why the wording matters so much.

Getting Help

Many disability advocacy organizations offer free assistance with DTC applications. Check our directory for organizations in your province that can help.