Able-bodied people may qualify too: what the disability tax credit (DTC) is, who can apply, and which benefits you can get once it is approved

1. What the DTC is: first, understand "tax credit" and "non-refundable"

The DTC is a tax credit. In the words of the Canada Revenue Agency (CRA), the DTC is a non-refundable tax credit that helps persons with disabilities, or the family members who support them, reduce the amount of income tax they may have to pay. It is meant to offset some of the extra costs that come with an impairment.

What "tax credit" means. When you file your taxes, you first work out how much tax you owe for the year, and then various "credits" are subtracted directly from that tax. A credit is not taken off your income; it is taken off the tax that has been calculated. For example, if you owe $2,000 in federal tax this year and you have a credit worth $1,448, you only have to pay $552.

What "non-refundable" means. A credit can at most bring your tax down to $0. If anything is left over after that, the CRA will not pay the rest to you in cash. For example, if you only owe $600 in tax this year and your DTC is worth $1,448, the $600 is reduced to $0 and that is as far as it goes; the remaining $848 does not become a refund. Fortunately, the unused part can be transferred to a family member who supports you (section 6).

The DTC is not a monthly payment. The CRA has specifically corrected this misunderstanding: the DTC is not paid monthly; it lowers your tax when you file. If tax was already deducted from your pay during the year, you may get some of it back after you file.

Even with several impairments, you can only claim it once. The CRA states that even if you are restricted in several categories of activities, you can only claim the DTC once for yourself each year. The amount is fixed and is adjusted for inflation every year.

It is worth applying even if you have no tax to pay. The CRA says that if you think you may be eligible, you should apply even if you have no taxable income. That is because DTC approval is a requirement for several other benefits, such as the Registered Disability Savings Plan (RDSP), the disability supplement of the Canada workers benefit, the child disability benefit and the Canada Disability Benefit (sections 11 to 14).

Two benefits are both called "CDB": do not mix them up.

• Canada Disability Benefit: the benefit for adults aged 18 to 64. It is run by Service Canada, and you have to apply for it separately (section 11).
• Child disability benefit: the benefit for families caring for a child under 18. The CRA pays it together with the Canada child benefit (CCB), and you generally do not have to apply for it separately (section 12).

In English, both are abbreviated as CDB. When you make a phone call or read a letter, check which one is meant.

2. Why you may qualify even if you can walk and work

What counts is the effect of the impairment, not the diagnosis, and not whether you can work. On Form T2201, the CRA's own words to doctors are: eligibility for the DTC is not based solely on having a medical condition; it is based on the impairment the condition causes and the effects of that impairment on the patient. Eligibility is also not based on the patient's ability to work, do housekeeping or take part in recreational activities.

The CRA's own examples include an accountant, a teacher, a police officer and someone who runs their own business:

• Kevin is an accountant. He lost his hearing after a head injury as a child, and even with hearing aids he cannot hear clearly. He applied and was found eligible because his hearing loss is severe.
• Simon is a teacher. He lost his sight in both eyes after a car accident last year and uses a guide dog to get around. He applied and was found eligible.
• Robert is a veteran police officer. Last year his right arm became paralyzed, and he cannot dress himself. He applied and was found eligible.
• Lali runs her own business. After surgery she has a colostomy, and complications developed. She applied and was found eligible.

So the idea that "I can walk and I go to work, so I cannot possibly qualify" is wrong. A person whose legs work perfectly well, but who still cannot understand family members in a quiet room even with hearing aids, may also qualify.

It also works the other way: receiving another disability benefit does not mean you qualify for the DTC. The CRA states that receiving Canada Pension Plan (CPP) disability benefits, workers' compensation or other disability insurance does not necessarily mean you qualify for the DTC. Those programs have different purposes and different criteria; workers' compensation, for example, looks at whether you can work. In the same way, "I cannot go to work" does not on its own make you eligible for the DTC.

The basic conditions for the DTC (the CRA calls this a "marked restriction"); all three must be met:

1. In at least one of the nine categories of basic everyday activities, you are unable to do the activity, or it takes you at least 3 times as long as someone of the same age without the impairment. This means after using appropriate medication, therapy and devices.
2. The restriction is there all or substantially all of the time, which the CRA generally interprets as at least 90% of the time.
3. It has lasted, or is expected to last, for a continuous period of at least 12 months.

How to understand "3 times as long." The CRA uses walking as an example: someone who walks a block with a cane at about the same speed as other people does not qualify; someone who has to stop again and again to rest while walking a block, because of shortness of breath or pain, does qualify.

How to understand "after using medication and devices." The CRA uses hearing as an example: someone who can hear clearly after getting a cochlear implant does not qualify; someone who still cannot hear with hearing aids, so that the doctor has to write things down for them, does qualify.

You can apply even if you are not sure. Every one of the CRA's criteria pages says that even if, after comparing, you think you may not be eligible, you can still apply, and the CRA will decide based on the information the medical practitioner provides.

3. How each of the nine categories is assessed, and who can certify it

The nine categories of the DTC are: vision, speaking, hearing, walking, eliminating (bowel or bladder functions), feeding, dressing, mental functions necessary for everyday life, and life-sustaining therapy. Vision has its own standards based on an eye chart and the field of vision; the seven categories of speaking, hearing, walking, eliminating, feeding, dressing and mental functions use the "unable, or takes 3 times as long" standard from section 2; and the ninth category, life-sustaining therapy, also has its own standard.

Every category except life-sustaining therapy requires the restriction to be there "all or substantially all of the time (generally 90%)"; all nine categories require it to last "at least 12 months." Vision looks at your sight after correction; the other seven categories look at whether, after using appropriate medication, therapy and devices, you are still unable to do the activity or take 3 times as long. Medical doctors and nurse practitioners (NPs) can certify all categories.

What mental functions necessary for everyday life include. The CRA lists the following areas, with examples for each:

• Adaptive functioning: adapting to change, expressing basic needs, going out into the community, handling simple daily tasks, doing basic personal hygiene, and doing the things that must be done every day;
• Attention: being aware of danger, paying attention to your own safety, and having basic impulse control;
• Concentration: being able to focus on a simple task, and to understand and remember information you have just heard;
• Goal-setting: being able to make a simple plan and follow it, and to start daily tasks on your own;
• Judgment: choosing clothes for the weather, making decisions about your own treatment and benefits, recognizing when others are taking advantage of you, and understanding the consequences of your actions;
• Memory: remembering basic personal information such as your date of birth and address, remembering important things, and remembering simple instructions;
• Perception of reality: perceiving reality correctly, and telling reality apart from hallucinations and delusions;
• Problem-solving: noticing everyday problems and being able to solve simple ones;
• Regulation of behaviour and emotions: behaving and reacting emotionally in ways that fit the situation, and controlling your emotions so as not to harm yourself or others;
• Verbal and non-verbal comprehension: understanding what others say, and understanding signals such as facial expressions and gestures.

More on life-sustaining therapy. This means therapy needed to support a vital body function, such as dialysis, insulin therapy, oxygen therapy or chest physiotherapy. The CRA's four conditions are: the therapy is needed to support a vital function; it is needed at least 2 times a week; it takes an average of at least 14 hours a week and takes time away from normal everyday activities; and it has lasted, or is expected to last, for at least 12 months.

What counts toward the 14 hours: adjusting and taking medication, and working out how much of a substance can be safely consumed; keeping a therapy log; dietary management directly related to the therapy (where a medical food must be eaten every day to limit a particular substance, or the medication dose must be adjusted every day); receiving therapy at home or at a clinic; preparing and maintaining the equipment used for the therapy; time spent by the person who gives or supervises the therapy for a child; and time spent giving therapy to someone who cannot do it themselves because of their impairment.

What does not count toward the 14 hours: exercise; dietary restrictions not listed above; follow-up medical appointments where no therapy is given and no dose is set; picking up medication; resting after therapy (unless medically necessary); time when a portable or implanted device delivers medication by itself; and travel time to therapy.

Type 1 diabetes. The CRA states that since 2021, people with type 1 diabetes are considered to meet the life-sustaining therapy category, and the medical practitioner no longer has to give details of the time spent on therapy. You still have to apply, though; it is not approved automatically.

Restricted in several categories, but none severe enough to be a "marked restriction": look at the "cumulative effect." The CRA calls this the cumulative effect of significant limitations. The conditions are:

• you have "significant limitations" in two or more categories;
• these limitations exist together all or substantially all of the time (generally 90%);
• they have lasted, or are expected to last, for at least 12 months;
• their combined effect is equal to being unable, or taking 3 times as long, in one category, even after using appropriate medication, therapy and devices.

Only the first eight categories can be combined. Life-sustaining therapy cannot be counted in this combination. The CRA's example: Joan's condition has gradually got worse, and she now struggles to walk, dress and eat. Her daughter Evelyne applied for her, and she was approved on the basis of the cumulative effect.

A hearing example (to help you think it through; it does not mean you will be approved). When you talk to your doctor about your hearing, think back to conversations with your family in a quiet room: with your hearing aids in, can you understand people you know well? Do they almost always have to repeat themselves several times, so that it takes you 3 times as long as other people your age? Details like these help the doctor judge how restricted you are.

4. Can a child with ADHD or autism apply?

Yes, they can apply, but a diagnosis alone does not mean approval. The CRA is clear: the DTC is not approved on the basis of a diagnosis but on how the impairment affects daily functioning, and every application is reviewed individually. So a child diagnosed with attention deficit hyperactivity disorder (ADHD) or autism is not automatically eligible; and a child without a diagnosis is not necessarily ineligible. What matters is how restricted the child is in the nine categories, especially "mental functions necessary for everyday life," compared with other children of the same age.

Compared with whom: children of the same age without the impairment. Form T2201 asks the medical practitioner to compare the patient with "someone of similar age who does not have an impairment in that particular category." For a child, the medical practitioner can indicate either the child's current restriction or the restriction that is expected.

Two things Form T2201 asks specifically about children. In the mental functions part, the form asks whether the child can function at home and at school without daily care and support from others. If not, the kinds of support the child receives are ticked; for children, the form lists two:

• at home, adult supervision beyond what is appropriate for the child's age;
• at school, additional support from educational staff.

An example (to help you think it through; it does not mean you will be approved). An 8-year-old child can run and jump, and his grades are not bad. But almost every day he suddenly dashes into the street without realizing the danger; the smallest change makes him lose control of his emotions, and an adult has to stay with him until he calms down; and at school an education assistant is assigned to him. All of these are areas named in the CRA's list of mental functions (awareness of danger, impulse control, adapting to change, controlling emotions). When you talk to the doctor, describing these specific things is much more useful than just saying "my child has ADHD."

A child with type 1 diabetes. The CRA gives this example: Lisa is a single mother whose son Nicolas needs insulin therapy. She applied for her son and was approved, and she can also claim the supplement for persons under 18.

Who signs a child's application. While the child is a minor, Part A is signed by a legal guardian such as a parent. Once the child is an adult, they have to sign it themselves, unless a legal representative has been appointed.

Once a child's DTC is approved:

• a child who is under 18 at the end of the year gets, on top of the base amount, an extra "supplement for persons under 18" (section 5);
• if the child has no tax to pay, the parents who support the child can transfer the unused part to themselves (section 6);
• if the family receives the Canada child benefit, the child disability benefit is added automatically (section 12);
• you can open an RDSP for the child (section 13);
• when the child is about to turn 18, they can apply for the Canada Disability Benefit up to 6 months early (section 11).

In B.C., your child's DTC also matters for a new provincial supplement. Under the province's current plan, the new B.C. Children and Youth Disability Supplement starts being paid in July 2027, up to $6,000 a year for each eligible child; the child's DTC must be approved, the approved years must include the year of the month the payment is for, and family income must be within the range. If you already receive the Canada child benefit, you do not need to apply separately; for the first year (July 2027 to June 2028), the CRA works it out automatically based on 2026 adjusted family net income. See sections 8 and 9 of Guide No. 60.

→ No. 60 · Autism funding changes in B.C.

5. How much less tax you could pay once approved (2025 and 2026 amounts)

The DTC amount is called the "disability amount." You enter it on your tax return and multiply it by the credit rate; the result is how much less tax you actually pay. The federal government and B.C. each calculate their own part: the federal part uses the federal amount and rate, and the B.C. part uses B.C.'s amount and rate.

The "maximum tax reduction" in the table is the amount multiplied by the credit rate, assuming you have that much tax to reduce. Federal and B.C. together, in 2026 an adult can pay at most about $2,003 less tax; for a child under 18 at the end of the year, including the supplement, it is at most about $3,171.

Why the credit rate is 14%. The lowest federal tax rate dropped from 15% to 14.5% in 2025, and is 14% from 2026. Most non-refundable credits are calculated at this lowest rate, so the DTC credit rate changed with it. B.C.'s credit rate is also equal to B.C.'s lowest tax rate: 5.60% in 2026 and 5.06% in 2025.

The supplement for persons under 18 may be reduced. If someone claims child care expenses for this child (line 21400), or claims attendant care expenses, the supplement may be reduced. The federal threshold for the reduction is $3,533 in 2026 ($3,464 in 2025); for B.C. it is $3,358 in 2026 ($3,285 in 2025). The part above the threshold is taken off the supplement.

Working through a tax bill (2026). Ms. Lin has been approved for the DTC for 2026. After using her other credits, she would still have owed $2,000 in federal tax and $800 in B.C. tax:

• Federal: $2,000 minus about $1,448 leaves about $552;
• B.C.: $800 minus about $555 leaves about $245.

If this $2,800 had already been deducted from her pay, about $2,003 that was overdeducted may come back to her after she files.

A different situation. If Ms. Lin only owed $600 in federal tax, she could at most reduce that $600 to $0 herself. The rest of the credit does not turn into cash, but it can be transferred to a family member who supports her (section 6).

Which lines on the tax return.

• Claiming for yourself: line 31600 (Disability amount for self);
• Transferred from your spouse or common-law partner: line 32600;
• Transferred from another dependant you support: line 31800;
• The B.C. part: claimed on the B.C. provincial tax form BC428.

6. If you cannot use it all, a family member can claim it

Who can take it over. The CRA calls this person a "supporting family member." There are two conditions:

First, the person with the disability depended on this person, regularly and consistently, for at least one of the three basic necessities of life: food, shelter or clothing (the CRA's term is "regular and consistent").

Second, this person must be one of the following:

• the spouse or common-law partner of the person with the disability;
• the child or grandchild of the person with the disability;
• the parent, grandparent, brother, sister, uncle, aunt, nephew or niece of the person with the disability;
• the child or grandchild of the spouse or common-law partner of the person with the disability;
• the parent, grandparent, brother, sister, uncle, aunt, nephew or niece of the spouse or common-law partner of the person with the disability.

A few more conditions for transferring to a family member other than a spouse (line 31800). The CRA lists these: the dependant lived in Canada that year (at any time counts); and this family member claimed, or could have claimed, line 30400 (amount for an eligible dependant) or line 30450 (Canada caregiver amount) for them. The amount cannot be transferred in these cases: the spouse of the person with the disability has already claimed this disability amount on line 32600, or has already claimed another non-refundable credit for them other than medical expenses; and if someone else has already claimed line 30400 for them, only the person who claimed line 30400 can take the transfer.

How to transfer it. When you apply, list this family member in question 2 of Part A of Form T2201: their name, relationship and Social Insurance Number (SIN), whether the person with the disability lives with them, which of food, shelter and clothing they provided and for which years, and how exactly they provide support. Once the application is approved, this family member claims the amount on line 31800 or line 32600 when they file their taxes.

A family member who was not listed on the application can still be added later: write a letter to the CRA asking for the transfer. The letter must be signed and must explain which basic necessities were provided.

If two people support the same person, they can split the claim. For example, if both parents support a child, they can split the amount, but the total of the two claims cannot be more than the maximum amount for that child.

An example. An adult daughter is approved for the DTC, but her income is low and she cannot use it all. Her mother, who has always provided her with a place to live, can check whether she meets the conditions for a "supporting family member." If she does, she can claim the part her daughter cannot use on her own tax return. The CRA gives a similar example: Adam, a university student, was approved for the DTC while on kidney dialysis. He had almost no taxable income, and his parents provided his food, shelter and clothing all year, so they can claim the part he cannot use.

The B.C. part. The Province of B.C.'s credits page states that if you cannot use all of your disability credit yourself, you can transfer it to your spouse or common-law partner. That page does not say how to report the B.C. part on Form BC428 when transferring to a supporting family member other than a spouse; follow your tax software or the instructions for Form BC428.

7. Missed it in past years? You can go back up to 10 years

How many years you can go back. The CRA states that if you were already eligible in past years but did not claim it, you can go back up to 10 years. Elsewhere the CRA puts it this way: DTC eligibility can go back at most 10 years from the date the CRA receives your application. The exact year from which you are approved depends on the year the medical practitioner gives on the form as the start of the impairment. For each category, Form T2201 has a question asking the medical practitioner for "the year when your patient became impaired."

The CRA's example. Marie fell off a ladder 10 years ago and injured her right leg; now she needs a wheelchair even for short distances. Her medical practitioner certified that she has been unable to walk since 10 years ago, and she got back a large refund for the past 10 years.

The easiest way: tick the box for automatic adjustment when you apply. Question 3 in Part A of Form T2201 asks whether, if you are approved, you want the CRA to apply the credit to your previous tax returns. If you tick "Yes, adjust my previous tax returns for all applicable years," the CRA will automatically reassess all applicable years once you are approved, and both the federal and the provincial disability amounts will be included. This question first asks whether the person filling it out is the person with the disability or their legal representative (for a person under 18, their legal guardian). If not, or if more than one person is claiming this disability amount (for example, when it is transferred to a spouse or to a family member aged 18 or over), you cannot rely on this question for automatic adjustment; you have to send a separate Form T1-ADJ (the form for asking the CRA to change a past return) for each year, or a letter explaining your request. Where the supporting family member signs for question 2, Form T2201 also states that this signature will not result in automatic adjustments to that family member's previous tax returns.

If you did not tick it when you applied, change your returns yourself after approval.

• Online: sign in to your CRA account, choose Individual account, click Tax returns, then Change my return, select the year you want to add the DTC to, and follow the instructions;
• By mail: write a letter asking the CRA to adjust your previous returns, and send it to the tax centre listed on the CRA's page.

Each year is calculated using that year's amount and rate. Federal disability amounts for past years (from the table on the CRA website):

For example, in 2024 the lowest federal tax rate was still 15%, so the federal part could reduce your tax by at most about $1,481 ($9,872 × 15%). But how much you get back depends on how much tax you actually paid that year: if you paid no tax that year, there is nothing to refund.

You can also go back for the RDSP. The RDSP's government grants and savings bonds can also be claimed back for years within the past 10 years in which you were approved for the DTC and were a resident of Canada at the time (section 13).

8. How to apply: online or on paper

Applying for the DTC takes two people working together: the person with the disability (or their legal representative) fills out Part A, and a medical practitioner fills out Part B. Only a medical practitioner can fill out Part B; if you fill it out yourself, the CRA will not process it.

Applying online (the CRA says this is faster than paper).

1. Sign in to your CRA account and choose Individual account;
2. Click Benefits and credits, then the Apply for DTC button to open the online application;
3. Fill out Part A: the basic information of the person with the disability; if the amount will be transferred to a family member, that family member's information; consent for the CRA to contact your medical practitioner if needed; and whether to adjust your previous tax returns automatically;
4. After you submit Part A, the page shows a reference number. You can save it as a PDF, and you can also see it in your CRA account;
5. Give the reference number to your medical practitioner. They enter it in the CRA's digital application for medical practitioners and fill out Part B. The reference number, your last name and your date of birth must match Part A;
6. As soon as the medical practitioner submits Part B, the whole application goes to the CRA automatically. You can check its progress in your CRA account.

The reference number is valid for up to 12 months and can only be used once.

If you do not use the internet, you can complete Part A by phone. Call the CRA at 1-800-959-8281 to speak to an agent, or call 1-800-463-4421 for the automated service. You must be able to confirm your identity before you start.

Applying on paper.

1. Only the 2023 or later version of the form can be used (Form T2201, version 23e in English or 23f in French), downloaded from the CRA's T2201 page;
2. You or your legal representative fill out Part A and sign item 4 of Part A by hand. If this item is not signed, the CRA will not process the form. For a minor, the legal guardian signs; an adult must sign for themselves unless a legal representative has been appointed;
3. Give the form to your medical practitioner to fill out Part B; the medical practitioner signs the last page by hand;
4. Every field must be filled in and easy to read. If the SIN, name, address or date of birth is missing, the form will be returned; signatures must be handwritten, not typed in a cursive font;
5. Send Parts A and B together. Either you or the medical practitioner can mail them, to one of the three tax centres listed on the CRA's page: Jonquière (Quebec), Sudbury (Ontario) or Winnipeg (Manitoba) (the page does not say which province goes to which centre). Keep a copy for yourself.

Two new rules in 2026.

• From July 14, 2026, "Submit documents" in your CRA account no longer accepts DTC applications. Even if what you have is a scan or a PDF, you cannot upload it; print it and mail it. You upload documents only when the CRA writes to ask you for more, using the case number in the letter;
• From September 8, 2026, versions of Form T2201 from before 2023 are no longer accepted at all; you have to apply again using the new version.

Both parts must be sent the same way. If one part is online, both must be online; if one is on paper, both must be on paper. The CRA cannot process Part A completed online with Part B sent on paper. (If a medical practitioner did not receive a reference number, they can fill out Part B in the online system, print it, sign it and give it to you; you then fill out and sign Part A and mail both parts together.)

When to apply. At any time of the year. The CRA recommends sending your DTC application before you file your taxes, because if you send it at the same time as your return, the CRA has to finish reviewing the DTC before it assesses your return, and your refund will be slower.

How long it takes. As of the end of October 2026, the CRA's processing times page said that, because of a higher than usual volume of applications, DTC forms may take up to 8 weeks.

Does the doctor charge to fill out the form? They may. The CRA states that if a medical practitioner charges a fee to fill out the DTC form, you pay it, but the fee may be claimable as a medical expense on line 33099 or 33199.

Related: if you want to use the CRA's free options for filing your taxes each year, see Guide No. 37, Free filing with CRA SimpleFile.

9. Before your appointment: how to prepare and what to say to your doctor

Who to ask to sign. A family doctor or nurse practitioner can certify all categories. If you are restricted in only one category, you can also go to the matching professional, for example an audiologist for hearing or a psychologist for mental functions (see the table in section 3). We did not confirm where to check the registration of audiologists, optometrists or speech-language pathologists. If you do not have a family doctor yet, first see the "Related" guide below on how to find a doctor or nurse practitioner.

What the medical practitioner bases their assessment on. The CRA tells medical practitioners that they can fill out Part B based on: the symptoms the patient describes; what they know of the patient's medical history; the restrictions they have seen for themselves; and what they know about the effects of the condition. In the end, the CRA decides based on what is in Part B. So it is important that you clearly describe the specific situations in your daily life.

Before your appointment, write down what happens on an ordinary day. Start with something specific:

• Which basic activity is difficult? Since what year? (For each category, Form T2201 asks for "the year when your patient became impaired")
• How many days a week is it like this? Is it almost every day?
• What medication do you take, and does it help? What devices do you use, and what treatment or therapy have you had? (The form asks about the effect of medication and about the devices and therapy used)
• How much longer does it take you than people your age? Who has to help you, and how?
• If you are applying for a child, explain clearly what extra care the child needs compared with other children the same age, and what support they need at home and at school.

An example (to help you think it through; it does not mean you will be approved). An adult can walk and dress on his own, but has long-term damage to his memory and judgment. Even with a pill organizer and phone reminders, almost every day a family member still has to confirm with him in person which compartment to take, and he often cannot tell whether the stove has been turned off. Describing these details of daily life to the doctor explains what help he needs much better than just saying "my memory is bad." The CRA reviews each application individually.

What to say (you can use these sentences).

• "I'd like to apply for the Disability Tax Credit. Could you complete Part B of Form T2201 for me? Here is my reference number."
• "Even with my hearing aids, I can't follow my family in a quiet room most of the time."
• "My son needs much more adult supervision than other children his age, and he has an education assistant at school."
• "Is there a fee for completing the form?"

Tell the truth; do not exaggerate. When you sign Part A, you agree that the CRA may contact your medical practitioner and look at relevant medical records if needed; the CRA may also call the clinic to check where the application came from.

Related: if you do not have a family doctor yet and want to find a nurse practitioner, see section 3 of Guide No. 5, Health care in Canada.

10. After you get the result: if approved, check the years; if refused, what to do

How you are told the result. The CRA sends a "Notice of Determination." If you have signed up for CRA email notifications, you will get an email telling you the notice is ready to view in your CRA account; if not, it comes by mail. If you have not received a notice, first make sure the CRA has your current address.

If approved, first check which years were approved.

• The notice states the year from which you are eligible. The approval may be indefinite, or it may be for a set period;
• If the notice does not show an end year, you do not need to apply again unless the CRA asks you to;
• If it does show an end year, you have to apply again when it ends. The CRA will remind you on your notice of assessment for the year before it ends and for the year it ends. You can apply again early, at any time of the year, so that there is no gap;
• If you ticked automatic adjustment when you applied, check whether your previous returns have been reassessed; if you did not, change them yourself (section 7);
• If your condition improves so that you no longer meet the criteria, you must tell the CRA in writing.

If refused, first see which criterion the letter says you did not meet. The notice gives the reason. Take your copy of Form T2201 and compare it with the reason and the criteria. Then you have three options:

1. Call to ask: the CRA at 1-800-959-8281, to get an explanation or to discuss your application;
2. Ask the CRA for a review: send important medical information you have not sent before, such as new or updated medical reports, or a letter from a medical practitioner who knows your situation, explaining how the impairment affects you. Send the review request and the documents to the tax centre that processed your application, and keep copies;
3. File a formal objection: this must be done within 90 days of the date on the Notice of Determination. For how exactly to file and how to check its progress afterwards, see Guide No. 36, Disagreeing with a CRA assessment.

If the approved years are wrong, you can use the same options. The CRA states that if you disagree with a refusal, or with the period approved, you can take any of these routes.

Even if refused, do not forget other tax measures. The CRA says that even if the DTC is not approved, other disability-related deductions and credits may still be available (section 16).

CRA phone hours. The CRA's page says Monday to Friday, 8 a.m. to 8 p.m. Eastern Time, except public holidays. From November 1, 2026, B.C. no longer turns its clocks back and stays on UTC-7 all year, but the East still changes its clocks, so in B.C. time there are two periods: from the first Sunday in November to the second Sunday in March of the next year, it is 6 a.m. to 6 p.m. in B.C.; for the rest of the year, it is 5 a.m. to 5 p.m. in B.C. Before you call, have ready your SIN, full name, date of birth and full address, and an assessed tax return or notice of assessment (or sign in to your CRA account first). If you are calling for someone else, that person must be with you to give consent, or you must already be authorized.

11. Canada Disability Benefit: monthly payments for people aged 18 to 64

This is a monthly federal benefit that started in 2025. The first month anyone could be eligible for was June 2025, and payments started in July 2025. DTC approval does not mean you receive it automatically; you have to apply to Service Canada separately.

Who can get it (all of the conditions listed on the official website must be met):

• aged 18 to 64;
• approved for the DTC;
• a resident of Canada for tax purposes;
• you and your spouse or common-law partner (if you have one) must both have filed your 2025 federal tax returns before payments can be made;
• one of the following: a Canadian citizen; a permanent resident; a person registered, or entitled to be registered, under the Indian Act; a protected person; or a temporary resident who has lived in Canada continuously for the previous 18 months.

If you are about to turn 18, you can apply as early as 6 months before your 18th birthday, but your application will only be reviewed, and payments will only start, after you turn 18. People serving a sentence of 2 years or more in a federal penitentiary cannot receive it, except in the month they go in and the month they are released.

How much you can get. From July 2026 to June 2027, up to $204.20 a month, based on the "adjusted family net income" on your 2025 tax return (that is, your net income on line 23600 plus your spouse's, minus any RDSP and Universal Child Care Benefit (UCCB) income, plus any amounts repaid). If your income is higher, the benefit is reduced, down to $0. Part of your working income is not counted: from July 2026 to June 2027, up to $10,210 of working income is not counted for a single person, and up to $14,294 combined for a couple.

How it is calculated (the example on the official website still uses the figures for July 2025 to June 2026): For a single person, if adjusted family net income, after subtracting up to $10,000 of working income, is $23,000 or less, the person gets the full amount; for every $1 above that, the benefit goes down by 20 cents. For example, Dan earns $35,000 a year in wages. Subtracting $10,000 leaves $25,000; the $2,000 above $23,000 means $400 less a year, so he gets $166.67 a month (the full amount was $200 a month at that time). For a couple, the threshold is $32,500 (after subtracting up to $14,000 of working income); if both are eligible, each benefit is reduced by 10% of the amount above the threshold. The new thresholds from July 2026 have not yet been updated in the example on the official website or in the estimator; the official website states that both still use the figures for July 2025 to June 2026, so use them only as a guide. Service Canada's notice is what counts for the exact amount.

One-time $150 payment. The official website says that from fall 2026, for each DTC certificate that makes you eligible for monthly payments of this benefit, you may also get a fixed one-time payment of $150 to help cover the cost of getting the DTC certificate, with no need to apply. People who received this benefit before September 2026 (for example, someone who received it only once, in July 2025) also count, even if they are not receiving it now.

How to apply. Applying online is fastest; you can also apply by phone, at a Service Canada office, or on a paper form that you hand in at an office or mail to the processing centre in Boucherville, Quebec. Have ready your SIN, your mailing address and your status in Canada; it is also best to have the net income on your notice of assessment (line 23600; the official application page mentions the 2024 notice of assessment, which may not have been updated yet, so have your 2025 one ready too) and your direct deposit information (branch number, institution number and account number). If you received an invitation letter from Service Canada, it has a 6-digit application code in the top right corner that you need when you apply. A legal representative applying for someone else must also provide the legal documents giving them authority and their own identification.

When payments start and how far back they go. Once approved, payments start the following month: the first payment arrives on the third Thursday of the month after approval, together with any back payments. Back payments can go back up to 24 months from the date Service Canada receives your application, but not earlier than June 2025.

People receiving provincial assistance in B.C. will not have this money deducted. On June 20, 2025, the Province of B.C. announced that people in B.C. receiving income assistance, disability assistance or hardship assistance will keep the full Canada Disability Benefit, and it will not affect their provincial assistance. The BC Employment and Assistance Policy and Procedure Manual (updated September 29, 2026) also lists it as "exempt" and not counted as income.

Phone. The Canada Disability Benefit line is 1-833-486-3007, Monday to Friday, 8:30 a.m. to 4:30 p.m. local time; no one answers on statutory holidays.

Related: for how the various federal and provincial disability-related supports fit together, see the part "Dental, prescription drug and disability-related support" in section 9 of Guide No. 9, Pensions & benefits; for a summary of phone numbers, see the "Dental care and disability benefits" section of Guide No. 7, Phone directory.

12. Child disability benefit: paid together with the Canada child benefit

What it is. A tax-free monthly benefit for families caring for a child under 18 who has a severe and prolonged impairment in physical or mental functions.

Who can get it. Two conditions: you can get the Canada child benefit (CCB); and the child has been approved for the DTC. If you are already receiving the CCB for this child, you do not need to apply separately; the CRA pays it automatically.

How much you can get. From July 2026 to June 2027, up to $3,480 a year for each eligible child ($290 a month). It is based on the adjusted family net income on your 2025 tax return: for the part above $82,847, it is reduced by 3.2% for one child, or 5.7% for two or more children.

A calculation (from July 2026). One child in the family is eligible, and adjusted family net income is $92,847, which is $10,000 more than $82,847. The benefit is $320 less a year ($10,000 × 3.2%), so the family gets $3,160.

Going back several years. If you are getting it for the first time, the CRA automatically calculates it for the current benefit year and the two before it (a benefit year runs from July to June of the following year). For earlier years, write to your tax centre to ask.

To keep getting it, file your taxes on time every year. You and your spouse (if you have one) must both file your taxes on time every year, even if you have no income or your income is tax-exempt.

For families receiving provincial assistance in B.C., this money is not counted as income either. The BC Employment and Assistance Policy and Procedure Manual lists the child disability benefit as exempt and not counted as income.

Phone. For general questions about the child disability benefit, call 1-800-387-1193; for DTC questions, call 1-800-959-8281.

13. Registered Disability Savings Plan (RDSP): long-term savings the government adds money to

What the RDSP is. The RDSP, or Registered Disability Savings Plan, is a savings account that people approved for the DTC can use to save for retirement and the long term. When money is put in, the government adds a matching "grant" (Canada Disability Savings Grant); for people with low incomes, the government also pays a "bond" (Canada Disability Savings Bond) even if no money is put in. Earnings on the money in the account are not taxed until they are taken out.

Who can be the beneficiary (who the plan is opened for). All four conditions must be met: approved for the DTC; a valid SIN; a resident of Canada when the plan is opened; and under 60 (at the latest, until the end of the year the person turns 59). A person can have only one RDSP at a time.

Who opens the plan. If the beneficiary is a minor, it is opened by someone with legal authority, such as a legal parent or guardian. An adult who is able to enter into a contract opens it themselves. For an adult whose capacity to enter into a contract is in doubt, the CRA page says a temporary measure allows a qualifying family member to open it; this measure runs until December 31, 2026.

Where to open one. At a bank, investment company or credit union that offers RDSPs. The page of Employment and Social Development Canada (ESDC) lists institutions and their phone numbers, including RBC, TD Waterhouse, BMO, CIBC, Scotiabank and Central 1 (which serves credit unions in B.C. and Ontario); you do not have to be a customer first. When you open the plan, ask the institution to apply for the grant and bond for you.

Government grant (2026, based on family income on the 2024 tax return):

• Family income of $117,045 or less: for the first $500 contributed, $3 for every $1; for the next $1,000, $2 for every $1. If you contribute the full $1,500 in a year, you get the maximum grant of $3,500;
• Family income over $117,045: for contributions up to $1,000, $1 for every $1, up to $1,000 a year;
• The lifetime maximum is $70,000. The grant is only paid until December 31 of the year the beneficiary turns 49.

Savings bond (2026, no contribution needed):

• Family income of $38,237 or less: $1,000 a year;
• Between $38,237 and $58,523: part of the bond, and the higher the income, the smaller the bond;
• $58,523 or more: no bond;
• The lifetime maximum is $20,000, and the bond is also only paid until the year the beneficiary turns 49.

Whose income counts as "family income." Until the end of the year the beneficiary turns 18, the income of the parents or guardians is used; from the year the beneficiary turns 19, the income of the beneficiary plus their spouse is used. So the beneficiary needs to file their own tax return every year, starting in the year they turn 17.

A calculation (2026). Mr. Wang has been approved for the DTC, and his family income in 2024 was $25,000. In 2026 he contributes $1,500; the government adds a $3,500 grant plus a $1,000 bond, so the government puts in a total of $4,500 that year.

Earlier years can be caught up. For years within the past 10 years in which the beneficiary was approved for the DTC and was a resident of Canada at the time, grants and bonds that were not received can be caught up. Catching up grants requires contributions, and the grant received in one year (the current year plus catch-up amounts) can total at most $10,500; catching up bonds does not require contributions, and at most $11,000 can be received when the plan is opened (up to $1,000 a year for the past 10 years, plus up to $1,000 for the current year).

Other rules:

• The lifetime contribution limit is $200,000. Contributions can be made until the end of the year the beneficiary turns 59 at the latest;
• Contributions are not tax-deductible;
• When money is taken out, the original contributions are not taxed; grants, bonds and investment earnings are taxed when they are taken out;
• If grants or bonds were paid in the last 10 years, taking money out early means repaying them: for every $1 taken out, $3 of grants and bonds must be repaid, up to the total received in the last 10 years;
• Regular withdrawals must start by the end of the year the beneficiary turns 60 at the latest.

If the DTC is no longer approved, what happens to the RDSP. The plan can be closed or kept. If it is kept, no more contributions can be made and no more grants or bonds are paid; however, the grants and bonds already in the account do not have to be paid back just because the DTC has lapsed. But if money is taken out before the year the beneficiary turns 60, the grants and bonds received in the 10 years before the DTC lapsed must be repaid.

Opening an RDSP does not affect people receiving provincial assistance in B.C. ESDC states that in all provinces, opening an RDSP and putting money into it does not affect provincial benefits such as disability assistance; withdrawals affect such benefits only in three provinces, Quebec, New Brunswick and Prince Edward Island, and B.C. is not one of them. The Province of B.C. also states that an RDSP is not counted toward the asset limit for disability assistance.

Who to ask. For questions about the RDSP, grants and bonds, ESDC has a dedicated contact page. Plan Institute, funded by the federal government, runs a disability planning helpline at 1-844-311-7526 (section 18).

Related: for the Tax-Free Savings Account (TFSA), Registered Retirement Savings Plan (RRSP), Registered Education Savings Plan (RESP) and RDSP compared side by side, see the part "RDSP: Registered Disability Savings Plan" in section 2 of Guide No. 15, Saving tax & investing.

14. Working but on a low income: the disability supplement of the Canada workers benefit

What it is. The Canada workers benefit (CWB) is a "refundable" tax credit for individuals and families who work and have low incomes. "Refundable" means that even if you do not have to pay tax, you can still get money if you qualify. The CWB has two parts: the basic amount and the disability supplement. People approved for the DTC may get the disability supplement on top.

Conditions for the disability supplement. The CRA lists: approved for the DTC, with an approved Form T2201 on file with the CRA; and net income below a set level. You also need working income; in 2026 the minimum working income for the disability supplement is $1,150.

How much you can get.

• 2026: up to $860. For a single person, it starts to go down when adjusted net income is over $38,495; for families, it starts to go down when adjusted family net income is over $50,377;
• 2025: up to $843. For a single person, it starts to go down over $37,740, and there is none over $43,360; for families, it starts to go down over $49,389, and there is none over $55,009 if one spouse is approved for the DTC, or over $60,629 if both are.

The 2026 income level at which it goes down to nothing has not yet been updated on the CRA page.

How to claim it. When you file, follow the prompts in your tax software; if you file on paper, fill out Schedule 6, attach it, and enter the result on line 45300. If one spouse is approved for the DTC, that person claims the basic amount and the disability supplement; if both are approved, only one can claim the basic amount, and each claims the disability supplement on their own Schedule 6.

Advance payments. For people eligible for the CWB, the CRA automatically pays up to half in advance (and up to half of the disability supplement), in three payments in July, October and January, with no need to apply. To qualify, your tax return must reach the CRA before November 1 of the benefit period (July to June of the following year), and you must be a resident of Canada on the first day of the benefit period.

People receiving provincial assistance in B.C. The BC Employment and Assistance Policy and Procedure Manual lists the CWB (including the disability supplement) as exempt and not counted as income.

Conditions the CRA gives in the section on the basic amount. You were a resident of Canada for the whole year; you were 19 or older on December 31, or lived with your spouse or child; you cannot get it if you were a full-time student for more than 13 weeks in the year (unless you had an eligible dependant at the end of the year) or were in prison for 90 days or more. The section on the disability supplement does not repeat these conditions; if you are unsure about your own situation, call the CRA to check.

15. B.C.'s PWD disability assistance and the DTC: two different standards, two separate applications

What PWD is. PWD stands for Persons with Disabilities (a provincial designation). In B.C., to receive provincial disability assistance, you first have to be designated as a PWD by the provincial government. This is a B.C. program, and it is not the same thing as the federal DTC. In the words of the B.C. policy manual: the federal government and each province have their own definitions of a person with disabilities; to receive disability assistance in B.C., you must be designated by the provincial government under B.C. law.

Conditions for PWD (all of the conditions listed on the official website must be met):

• aged 18 or over (you can start applying at 17 and a half);
• a severe physical or mental impairment that a medical doctor or nurse practitioner expects to last at least two years;
• a prescribed professional confirms that the impairment directly and significantly restricts your daily living activities, either continuously or periodically for extended periods;
• because of these restrictions, you need an assistive device, significant help or supervision from another person, or an assistance animal for daily living;
• you must also meet the financial eligibility requirements for income and assets, identification, residency and so on.

Note two differences from the DTC: PWD requires the impairment to be expected to last at least two years (the DTC requires 12 months); and PWD also looks at income and assets (the DTC does not look at income).

DTC approval cannot be swapped directly for PWD. B.C. has a simplified application process (prescribed classes): people already in the following programs can fill out a short form: Community Living BC (CLBC) services; the Ministry of Children and Family Development's At Home Program; BC PharmaCare Plan P (palliative care); Canada Pension Plan (CPP) disability benefits or the post-retirement disability benefit; and people designated as PWD by Indigenous Services Canada in the B.C. region. The DTC is not on this list. So people who have only the DTC and none of the above must go through the full PWD application.

How to apply for PWD. First show that you are financially eligible, then fill out the PWD designation application. The application has three parts: you fill out the applicant section; a medical doctor or nurse practitioner fills out the medical report; and a prescribed professional (such as a medical doctor, registered nurse or social worker) fills out the assessor report. You can apply online through My Self Serve, or contact a provincial office to get the form.

Asset limits. The limit on general assets (cash, things that can be turned into cash, and personal interests in trusts) is $100,000 for a single person, a couple or a family where one person has PWD designation; and $200,000 for a couple where both have PWD designation. Your home, one vehicle, clothing and necessary household equipment, an RDSP and a qualifying trust are not counted.

How B.C. assistance treats these federal payments. The BC Employment and Assistance Policy and Procedure Manual (updated September 29, 2026) lists all of these as "exempt" and not counted as income: the Canada Disability Benefit, the child disability benefit, and the Canada workers benefit (CWB, including the disability supplement). In other words, receiving this money will not reduce your provincial assistance. Even so, ask about the reporting requirements for each payment: when you receive a new payment, tell your provincial assistance worker its official name, the organization paying it, the amount and the months it covers.

Phone. B.C.'s income and disability assistance toll-free line is 1-866-866-0800, or you can go to your local office.

Related: for how B.C.'s PWD and the various federal disability benefits fit together, see the part "Dental, prescription drug and disability-related support" in section 9 of Guide No. 9, Pensions & benefits.

16. A few other related tax measures: medical expenses, the disability supports deduction and the caregiver credit

These are related to the DTC, but each has its own conditions. DTC approval does not mean you can use all of them, and if the DTC is not approved, it does not necessarily mean you cannot use any of them.

Medical expense tax credit (lines 33099 and 33199). You can claim eligible medical expenses for yourself, your spouse and your dependants that were paid in any 12-month period ending in the tax year and were not claimed in the previous year. Only the part above a threshold can be claimed:

• Federal threshold: the lesser of 3% of net income or a fixed amount. The fixed amount is $2,890 in 2026 ($2,834 in 2025);
• B.C. threshold: the lesser of 3% of net income or $2,748 (2026; $2,689 in 2025).

Whose net income is used for the threshold depends on the line: for claims for yourself, your spouse and your children under 18 (line 33099), your own net income is used; for claims for other dependants (line 33199), that dependant's own net income is used.

For example, if your net income in 2026 is $40,000, 3% is $1,200, which is less than $2,890, so you can claim eligible medical expenses above $1,200. The fee a doctor charges to fill out the DTC form, mentioned earlier, may also be included.

People with low incomes who also have working income can get a separate refundable medical expense supplement, up to $1,534 in 2026, with a minimum working income of $4,478.

One thing to watch. The CRA states that if the cost of full-time care in a nursing home is claimed as a medical expense, no one can claim the DTC disability amount for the same person. If only the attendant care salaries portion of the nursing home fees is claimed, it can be claimed together with the DTC, but there is a limit, and the nursing home must provide an itemized statement of the fees. The CRA suggests you calculate it both ways to see which is better.

Disability supports deduction (line 21500). A person with an impairment in physical or mental functions can deduct certain expenses paid so that they can work, go to school or do research for which they received a grant. Only the person with the impairment can claim it. The expenses the CRA lists include attendant care services, various assistive devices and software, job coaching and note-taking services; many require a prescription, and some require written certification from a medical practitioner. This is a "deduction": it is subtracted from income, unlike the DTC, which is subtracted from tax.

Canada caregiver credit. You may be able to claim it if you support a spouse or common-law partner with an impairment in physical or mental functions, or support a family member with an impairment in physical or mental functions (your or your spouse's child or grandchild; or a parent, grandparent, brother, sister, uncle, aunt, nephew or niece who lived in Canada at any time in the year). The 2026 amounts:

• For a child under 18 with an impairment: $2,740 for each child;
• For a spouse with an impairment, or an "eligible dependant" aged 18 or over: an extra $2,740 added to the spouse or eligible dependant amount, and depending on that person's income, possibly a further claim on line 30425, up to $8,773;
• For another family member aged 18 or over with an impairment in physical or mental functions (line 30450): up to $8,773.

The $8,773 amount starts to go down when the net income of the person being cared for is over $20,601.

Which line to claim on (30300, 30400, 30425, 30450, 30500) depends on your relationship with the person you care for; the CRA page lists them separately. At 14%, $8,773 is worth about $1,228 in federal tax. B.C. also has its own caregiver credit, with a base amount of $5,784 in 2026, which starts to go down when the income of the person being cared for is over $19,572.

If the DTC is approved, you can skip one doctor's certificate for the caregiver credit. The CRA may ask you for a certificate signed by a medical practitioner showing when the impairment began and how long it is expected to last. If the CRA already has an approved Form T2201 for that period, you do not need to send one.

Changes to your home to make getting around easier. The CRA's summary page of disability-related deductions and credits also lists line 31285, "Home accessibility expenses." The Department of Finance Canada gives a limit of $20,000; for who can claim and which renovations qualify, see the CRA's page for this line.

17. Be careful with companies that "apply for the DTC for you and take a cut of the refund"

Why you should be careful. Once the DTC is approved, you can often get back several years of refunds, and the amount can be large. That is why some companies advertise that they will "apply for the DTC for you for free," and then take a percentage once the refund arrives.

There is a federal law limiting fees, but it is currently suspended. The federal Disability Tax Credit Promoters Restrictions Act and its regulations set the maximum that someone helping with the DTC could charge: $100 for helping apply for DTC eligibility; and $100 per tax year for helping request adjustments to tax returns for the current year or up to 9 previous years. The CRA's page states that the Act and regulations came into force on November 15, 2021, but because of a court injunction they are currently suspended until further notice. In other words, for now this $100 limit cannot be used to restrict companies that apply for you.

Applying yourself costs nothing at the CRA. The DTC form itself is free, and applying online is free too. Part B can only be filled out by a medical practitioner, so a company cannot do it for you; and whether you are approved is decided by the CRA based on what the medical practitioner fills in, so a company cannot decide that either. The CRA says that for any DTC question, including how to apply, you can call 1-800-959-8281; community free tax clinics and the CRA's outreach services can also help you apply.

If you really want someone's help, ask first.

• How much will they charge in total? Is it a flat fee or a percentage of the refund? If it is a percentage, what share of the refund? If they get back 10 years, do they take a cut of all 10 years?
• Is there a written contract? Can you cancel it if you are not satisfied?
• If you need an accountant, first check the member directory of the Chartered Professional Accountants of British Columbia (CPABC) to see whether the person is a member.

18. Where to find reliable help

CRA phone line. For DTC questions, call 1-800-959-8281 (Monday to Friday, 8 a.m. to 8 p.m. Eastern Time; for how to convert this to B.C. time, see section 10). TTY users can call 1-800-665-0354.

Free tax clinics. Through the CRA's Community Volunteer Income Tax Program (CVITP), community organizations run free tax clinics where volunteers help people with modest incomes and simple tax situations file their taxes. The CRA says these clinics can also help you apply for the DTC. Use the CRA's "find a free tax clinic" page to search by location.

Federally funded disability benefit navigators. ESDC's Disability Benefit Navigation project funds non-profit organizations to help persons with disabilities and their families one-on-one to understand and apply for the DTC, the Canada Disability Benefit and provincial disability benefits. The organizations on ESDC's list that can serve B.C. include:

• Disability Alliance BC: B.C. email dtc@dabc.ca;
• Plan Institute: disability planning helpline 1-844-311-7526, email helpline@planinstitute.ca; it can arrange an interpreter in the language you need;
• Indigenous Disability Canada / British Columbia Aboriginal Network on Disability Society (BCANDS): B.C. phone 250-381-7303;
• national organizations such as the Canadian Association of the Deaf, Inclusion Canada, the Mood Disorders Society of Canada and Vision Loss Rehabilitation Canada.

For each organization's contact details, go by ESDC's list page, which is updated from time to time.

Phone numbers for the Canada Disability Benefit and the child disability benefit. Canada Disability Benefit: 1-833-486-3007; child disability benefit: 1-800-387-1193.

B.C. provincial assistance. 1-866-866-0800.

Related: for how to find and call the phone numbers of government departments, see Guide No. 7, Phone directory.

19. Checklist before you start

• First check section 3 to see in which category you (or your child) are restricted: unable or taking 3 times as long, nearly all of the time, for at least 12 months. If you are not sure, you can still apply.
• Write down the specific difficulties on an ordinary day, since what year, what medication and devices you use, and who has to help.
• Go to your family doctor, a nurse practitioner or the professional for the relevant category; ask whether there is a fee for filling out the form, and keep the receipt.
• To apply online: sign in to your CRA account, click Individual account, Benefits and credits, then Apply for DTC, fill out Part A, and give the reference number to your medical practitioner (valid for 12 months and can be used only once).
• To apply on paper: only use a Form T2201 from 2023 or later; Parts A and B must each be signed by hand and mailed together; do not upload a scan.
• In question 2 of Part A, list the family member the amount will be transferred to; in question 3, tick automatic adjustment of previous tax returns (this covers only the person with the disability, and parents or guardians claiming for a child under 18). For past years claimed by a spouse or by a family member aged 18 or over, send a separate T1-ADJ or a letter.
• It is best to send your DTC application before you file your taxes; it can currently take up to 8 weeks.
• When you get the Notice of Determination: check which years were approved and whether there is an end year; if refused, you can file an objection within 90 days, or send more information and ask the CRA for a review.
• If you are 18 to 64: apply separately to Service Canada for the Canada Disability Benefit.
• If you have a child and receive the Canada child benefit: the child disability benefit will be added automatically; file your taxes on time every year.
• Consider opening an RDSP: it can only be opened before age 60, grants and bonds are only paid until the year the beneficiary turns 49, and if grants or bonds were received in the last 10 years, taking money out before the year the beneficiary turns 60 means repaying them.
• If you have working income: when you file, check whether you can get the CWB disability supplement.
• If you want B.C. provincial disability assistance: the DTC cannot be swapped directly for PWD; apply for it separately.
• If someone comes to you offering "free help, paid with a share of your refund": first ask how much they charge in total; applying yourself costs nothing.

Related guides

• → No. 37 · Free filing with CRA SimpleFile
  How people with very low incomes and simple tax situations can file for free with CRA SimpleFile; the income limit you compare against is different if you have the DTC.
• → No. 5 · Health care in Canada
  If you do not have a family doctor or nurse practitioner yet: how to register in B.C. (section 3), and where to go for everyday care.
• → No. 36 · Disagreeing with a CRA assessment
  If you disagree with a CRA assessment or determination: how to file an objection, how the deadline works and how to check its progress; a DTC Notice of Determination can also be objected to.
• → No. 9 · Pensions & benefits
  The part "Dental, prescription drug and disability-related support" in section 9 explains who runs the DTC, the Canada Disability Benefit and B.C.'s PWD disability assistance, and how to look at them together.
• → No. 7 · Phone directory
  How to find and call government phone lines; the Canada Disability Benefit line is in the "Dental care and disability benefits" section.
• → No. 15 · Saving tax & investing
  The TFSA, RRSP, FHSA, RESP and RDSP compared side by side (section 2), and what to ask when someone tries to sell you a financial product.
• → No. 58 · Using the public library
  What the library offers people who find reading print hard or holding a book difficult: large-print books and audiobooks, print disability registration (your own statement is enough, with no doctor's note), CELA and NNELS, and having someone pick up your holds for you; this is a different matter from the DTC.
• → No. 60 · Autism funding changes in B.C.
  Changes to autism funding in B.C.: under the province's current plan, the old Autism Funding ends on March 31, 2027, the new Disability Benefit is based on how much help a child needs, and the monthly Disability Supplement starts in July 2027 and requires the DTC; plus what to know when applying for the DTC for a child with support needs.

Main official links in this guide

These are the official pages used most in this guide. The pages of the CRA, Employment and Social Development Canada (ESDC), Service Canada, the Department of Finance Canada, the federal Justice Laws website and the Province of B.C. were all opened and read on November 3, 2026; for Form T2201, we read the text version the CRA provides for screen readers. There are a few things we could not check: Disability Alliance BC's own website blocked our access, so this guide only uses the email address on ESDC's list; we found no official statement on whether the Canada Disability Benefit is taxable, so this guide does not say; we did not check the table of B.C. disability assistance rates, so this guide only gives the link to the assistance page; and for the conditions for home accessibility expenses on line 31285, we only checked the limit given by the Department of Finance Canada and did not read the page for that line. Other links are at the end of each section.