The Disability Tax Credit
Ultimate Resource Guide
An extensive guide to help you navigate aroundthe Disability Tax Credit (Updated March 2024)
Learn all about the Disability Tax Credit Definition,
Eligibility and Application Process

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Contents
4What Is The Disability Tax Credit?
How was the Canadian Disability Tax Credit Program Established?
The importance of the Disability Tax Credit
How do Canadians Qualify for the Disability Tax Credit Program?
Is the Disability Tax Credit a Federal or Provincial Program?
How Does the Disability Tax Credit Affect Your Other Governmental or Provincial Benefits?

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What are the Disability Tax Credit Eligibility Criteria?
How to Determine Your Eligibility for the Disability Tax Credit in 2024
Exploring Cumulative Effect Eligibility
The 3 Main Impairment Categories That Determine Eligibility for the Disability Tax Credit
Eligibility for the Disability Tax Credit for Physical Impairments
Eligibility for the Disability Tax Credit for Mental Illness & Psychological Impairments
Eligibility for the Disability Tax Credit for Neurological Impairments
What is “Markedly Restricted” as it pertains to Eligibility for the Disability Tax Credit
Life-Sustaining Therapy as an Eligibility Marker for the Disability Tax Credit
What is “Prolonged Impairment” as it pertains to Eligibility for the Disability Tax Credit

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How Does The Disability Tax Credit Work?
The Methods for Refunding the Disability Tax Credit
What is the Difference Between the Disabled and the Claimant?

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How to Apply For Disability Tax Credit
Option 1: Completing the Disability Tax Credit Application on Your Own
Option 2: Completing the Disability Tax Credit Application with the Help of an Accountant or a Bookkeeper
Option 3: Completing the Disability Tax Credit Application with the Help of a DTC Firm
How Long Does It Take to Process a Disability Tax Credit Application?

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Challenges of Getting Approved for the Disability Tax Credit?

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How Do I Fill Out A Disability Tax Credit Form?
What Is Form T2201, the Disability Tax Credit Certificate?
What are the 2 Main Components of Form T2201, Disability Tax Credit Certificate?
Who can fill out Part B of Form T2201, Disability Tax Credit Certificate?
How to Submit Form T2201, Disability Tax Credit Certificate?
Appealing the Denial of Your Disability Tax Credit Application

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How is the Disability Tax Credit Calculated?
What is the Disability Tax Credit Base Amount for 2023
What is the Disability Tax Credit Supplemental Amount for 2023
Calculating Your 10-Year Retroactive Disability Tax Credit Payment
Maximum Federal Disability Amounts for 2023 & Prior Years, Including a Maximum Supplement for Children with
Disabilities

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Common Reason for DTC Denial

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Once You’re Approved for Disability Tax Credit, What Else Can You Do?

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Disability Tax Credit Case Studies
Sadie, 5 from Ontario suffering from Ehlers-Danlos Syndrome
Greg, 65 from Ontario suffering from Osteoarthritis
Louis, 58 from Quebec suffering from Type 1 DiabetesRuta, 55 from Ontario suffering from a Depressive Disorder
J’yquan, 18 from Ontario suffering from ADHD & Learning Disability

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Conclusion

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Introduction
This is the Ultimate 2024 Disability Tax Credit Handbook Guide, Your Go-To Resource for the Latest
Regulations on Applying, Eligibility, Form T2201, and Claiming the Credit. Exciting news! Our 2024
Disability Tax Credit (DTC) guide has just been refreshed for March 2024. Stay informed with thelatest updates from the Canada Revenue Agency (CRA) and gain valuable insights into maximizing
your DTC benefits. Explore the newest changes and enhancements designed to streamline yourapplication process and ensure you receive the support you deserve. Here are the key highlights tokeep you ahead of the curve:
The Disability Tax Credit amounts have been updated.
The application process for the Disability Tax Credit Program has been revised.
The Disability Tax Credit Certificate (Form T2201) has been updated.
The eligibility criteria for mental illnesses and psychological impairments have been modified.
We hope that these updates will assist you in better understanding the DTC program and its eligibility
requirements. Please note that if you have any questions or concerns, you can always consult one ofour qualified professionals or contact the CRA directly for assistance.
Since its establishment in 1988, the Disability Tax Credit has served as a lifeline for countless
Canadians grappling with disabilities. Despite its significance, many individuals and their healthcare
providers still grapple with questions and barriers when it comes to fully harnessing its benefits.
That’s where our comprehensive guide steps in. Crafted with care, it aims to demystify this invaluable
government program and empower our community with knowledge. In 2024, amidst Canada’s
economic landscape marked by nuanced challenges like a notable inflation slowdown and persistent
COVID-19 pandemic repercussions, the importance of vital aids like the Disability Tax Credit remains
unwavering. For individuals with disabilities, managing heightened healthcare costs, specialized
services, and assistive devices can be a daunting task. Here, the DTC steps in, offering a financial
lifeline by reducing income tax burdens and fostering economic resilience. Particularly in times of
uncertainty, such support becomes paramount, providing a buffer for those facing employment
barriers and financial instability. Thus, initiatives like the DTC play a pivotal role in alleviating
economic strains for Canadians with disabilities.
Our goal is to make the DTC program more understandable and accessible to those interested inapplying and to provide you with valuable information to help you build a strong case in your favour.
We hope that by the end of this guide, you will have a better understanding of the DTC application andapproval process, eligibility criteria, financial benefits, how to fill out Form T2201, and any additional
resources that may support your case.
Once you are approved for the DTC, the government will reimburse you with retroactive tax credits for
up to 10 years as well as an annual refund going forward. Moreover, you will gain access to a range ofgovernmental and provincial benefit programs, including the Registered Disability Savings Plan(RDSP), to obtain additional financial assistance. Furthermore, it is worth noting that if you are
applying for a child with a disability, you may qualify for an extra refund through the Child Disability
Tax Benefit.
PLEASE NOTE: This guide has been written based on our extensive knowledge and years of industry
experience to ensure its accuracy and comprehensiveness to educate and inform our fellow
Canadians. However, this should not be used as a substitute for official documentation provided by the
CRA on the DTC. Therefore, we request that you use it wisely!

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What Is The Disability Tax Credit?
The Disability Tax Credit (DTC) is a non-refundable tax credit created by the Canadian Government
and Canada Revenue Agency (CRA) and its purpose is to reduce the amount of income tax Canadianswith disabilities and/or their families and supporters would have to pay annually hence assist with thevarious financial implications and expenses of having a disability or a substantial impairment. The DTC
also provides an extra credit/refund (supplement) if the person found eligible is under 18 years of age
at the end of the year.
The tax credit is broken down into Provincial and Federal amounts, with the Federal portion being thesame across the country and the Provincial percentage varying from Province to Province.
To be found eligible for DTC, you must experience difficulty performing activities of daily living suchas walking, feeding yourself, hearing, speaking, or other debilitating conditions that affect day-to-day
living.
After you are found eligible for DTC, many other federal, provincial, or territorial programs such as
RDSP, Canada Worker’s Benefit, and the Child Disability Benefit are available to you.
How was the Canadian Disability Tax Credit Program Established?
The Canada Revenue Agency (CRA) introduced the Disability Tax Credit program to help 27% of
Canadians (CSD, 2023) and their families living with prolonged physical or mental impairments. The
CRA created the program to offset the various costs associated with those impairments, such as
medications, special equipment, personal support, etc. According to the findings from the most recent
Canadian Survey on Disability (CSD), one in five Canadians (6.2 million) has one or more disabilities
that restrict their daily activities performance.
Before 1986, the Canada Revenue Agency had a standard deduction reserved for individuals who usedwheelchairs or were blind. When more disabilities and mental illnesses became more visible andrecognized, the CRA introduced more taxable income benefits to those who suffered from these
conditions.
In 2005, “prolonged impairments” became the definition to help people determine their eligibility. Thisdefinition created a path for persons with disabilities who struggled with everyday tasks to receive
disability benefits.
The Importance of the Disability Tax Credit (DTC)
Many individuals may not realize that receiving DTC approval can unlock various opportunities,
enabling eligibility for additional federal, provincial, and territorial programs. These encompass
essential initiatives like the Registered Disability Savings Plan (RDSP), Canada’s workers’ benefit, andthe Child Disability Benefit, which are inaccessible without DTC qualification. DTC can provide crucial
financial support, particularly for those facing financial hardships due to disabilities. For example, if
you receive the Child Disability Benefit, that money can be utilized for professional help, accessible
gadgets, and other necessities. Moreover, the DTC is structured to alleviate the burden of income tax
payments, potentially resulting in savings on your forthcoming tax filings. In essence, the DTC is
tailored to enhance your financial situation, making it imperative to explore application avenues if you
meet the eligibility criteria.

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How do Canadians Qualify for The Disability Tax Credit Program?
There are two different levels considered when qualifying for the DTC: the first is disabled, meaningthat you cannot perform basic activities in your daily life, and the second is slowed, meaning you takea significant amount of time to perform basic activities in your everyday life. Both disabled and slowed
individuals can qualify for DTC, and both will receive the same level of benefits.
Many who consider themselves “slowed” never look into the DTC due to the perception that thebenefit is only for those who are severely disabled. However, this is a misconception. Those who areslowed due to their impairments can also apply for DTC. For example, conditions like arthritis may
cause a person to perform day-to-day tasks slower than others, making them eligible for DTC.
While the DTC provides more significant tax equity as well as assistance with disability costs that one
may face, it does not in any way formally designate or label a person as disabled. The DTC was createdto help impaired people who can still work and those who are too disabled to continue to work.
Is the Disability Tax Credit a Federal or Provincial Program?
The DTC is a Federal tax credit program available to all Canadians and is administered by the Canada
Revenue Agency (CRA).
The amount you receive from the government as a DTC consists of a Provincial amount and a Federal
amount. The amount received is determined by the base Federal amount, which will be the same
regardless of the province you live in, and the Provincial amount, which differs from Province toProvince.
The DTC program was created to reduce the amount of income tax Canadians with disabilities mustpay. Because of this, the Provincial amount changes based on the Province you live in, just as theamount of taxes you pay is different in each Province.
NOTE: In the “How Is the Disability Tax Credit Calculated?” we will touch more on how the amount you
receive from Provincial and Federal sources is determined.
How Does the Disability Tax Credit Affect Your Other Governmental or Provincial Benefits?
The DTC is a federal program and does not affect or alter your status of other government orprovincial programs such as OSAP/student loans, ODSP (Ontario), AISH (Alberta), Disability
Assistance (British Columbia), etc.
Once found eligible for the DTC, and as long as you are under 59 (must be under 49 to receive
Government matching contributions) you are also automatically qualified to set up a Registered
Disability Savings Plan (RDSP). The RDSP is a long-term savings plan providing benefits in disability
savings, grants, and bonds.
As part of the DTC, the Child Disability Benefit is a tax-free monthly payment (not based on Federal
taxes paid) made to families who care for a child under age 18 with a severe and prolonged impairment
in physical or mental functions.

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What Is the Disability Tax Credit Eligibility Criteria?
To be considered eligible for the Disability Tax Credit (DTC), you must:
1.
2. Be a Canadian citizen or Permanent Resident of Canada.
3. Have a medical practitioner certify that you have a severe and prolonged impairment or marked
restricted in 1 of the categories.
4. Have a medical practitioner certify that you have significant limitations in 2 or more categories.
5. Or receive life-sustaining therapy to support vital function.
The following eligible disability categories, according to the Canada Revenue Agency (CRA), are as
follows:
1. Walking
2. Mental Functions (Mental Illness & Psychological Impairment)
3. Dressing
4. Feeding
5. Eliminating (bowel or bladder functions)
6. Hearing
7. Speaking
8. Vision
9. The cumulative effect of significant limitations
10. Life-sustaining Therapy
PLEASE NOTE: Eligibility for the DTC does NOT guarantee any benefits in the form of retroactive tax
credits or refunds from the CRA. This is ONLY an indication that the CRA has judged your impairment
as eligible for the DTC. It is important to note that if you or your supporter did not pay any taxes to thegovernment during the eligibility period, you will not receive any money.
How to Determine Your Eligibility for the Disability Tax Credit in 2024
The Disability Tax Credit (DTC) program is intended to help Canadians who have prolonged or
permanent impairments or the cumulative effects of significant limitations. According to the Canada
Revenue Agency (CRA), eligibility conditions for the DTC program in Canada largely depend on an
individual’s ability to perform “Activities of Daily Living” (ADL), such as bathing, dressing, walking,carrying, lifting, and other personal care activities.
To qualify for the DTC in Canada, you must first understand that eligible impairments are typicallyclassified into 3 MAIN categories. However, it is important to note that eligibility for the DTC is notbased on the diagnosis of the impairment, but rather on its severity and how it affects an individual’sability to perform ADLs, as previously mentioned.
NOTE: The CRA updated the eligibility requirements for the DTC on June 23, 2022, allowing moreindividuals to apply. With that in mind, the updates to DTC eligibility mainly relate to mental functions(mental illness and psychological impairments) essential for daily life, as well as provisions for lifesustaining therapy for individuals with Type 1 diabetes.

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The significant eligibility changes include:
The addition of further criteria within the Mental Functions (Mental Illness and Psychological
Impairments) category.
The recognition of additional activities when determining the amount of time allocated for lifesustaining therapies.
The required frequency for life-sustaining therapy has been reduced to a minimum of two times
per week, instead of three.
The inclusion of individuals with Type 1 diabetes as recipients of life-sustaining therapies.
PLEASE NOTE: Individuals whose applications for mental functions (mental illness and psychologicalimpairments) or life-sustaining therapy were rejected after January 1, 2021, are not required to submit
new applications. If an application was filed between January 1, 2021, and June 23, 2022, it will bereassessed according to the new eligibility criteria for 2023.

Did You Know These Conditions
Qualify for the DTC
Amputation
Arthritis
Blindness
Crohn's Disease
ALS (Amyotrophic Lateral
Sclerosis)
Cerebral Palsy
Chronic Pain & Fatigue
Diabetes
Fibromyalgia
Emphysema
GoutInterstitial Cystitis
Multiple Sclerosis
Osteoarthritis
Parkinson's

Speech Disability
Spinal Stenosis
Sensory Processing Disorder (SPD)Auditory Processing Disorder (APD)
Down Syndrome
Epilepsy
Depression
Anxiety
Developmental Delays
Oppositional Defiant Disorder (ODD)
ADHD
Asperger's Syndrome
AutismBipolar Disorder
Mental Retardation
Dyslexia

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Exploring Cumulative Effect Eligibility
Understanding Cumulative Effect Eligibility is important for applying for the Disability Tax Credit(DTC):
What it Means: Cumulative Effect Eligibility recognizes that even if you don’t have severe
restrictions in one area, combined limitations in multiple areas might still qualify you for the DTC.
How it Works: If you face mild restrictions in two or more areas, the total impact of theserestrictions might be equal to having a severe restriction in one area, making you eligible for the
DTC. Example: For instance, if you’re not severely slowed in walking, dressing, or food preparationindividually, but have mild limitations in each, the total effect might still qualify you.
Understanding Levels of Restriction: Severe restrictions are like being “unable” to do something,while moderate restrictions are like being “three times slowed.” Cumulative restrictions add up to
about 50%.
Who Might Qualify: Many medical conditions, like arthritis or diabetes, can lead to mild
restrictions in multiple areas, making individuals potentially eligible for the DTC.
Take Advantage of Resources: Use tools like our Free Assessment with a Specialist to see if you
qualify, how much benefit you could receive, and for how long. It’s an easy way to understand youreligibility based on cumulative effect criteria.
The 3 Main Impairment Categories That Determine Eligibility for the Disability Tax Credit
There are 3 MAIN impairment categories eligible for the Disability Tax Credit (DTC), each with its own
set of conditions. These categories are as follows:
1. Physical Impairments
2. Mental Illness and Psychological Impairments
3. Neurological Impairments
As previously mentioned, having a medical practitioner certify that you have an impairment that falls
under one of the following impairment categories does not necessarily make you eligible for the DTC.
Eligibility is based on the severity of the impairment and its impact on one’s ability to perform“Activities of Daily Living.”
NOTE: The following sections will discuss each impairment category and the common conditions thatusually make someone eligible for the DTC in Canada. Furthermore, under the sections on mental
functions (mental illness and psychological impairments) and life-sustaining therapy, we will provide amore detailed account of the changes to the DTC eligibility requirements made by the Canada
Revenue Agency for 2024.
Eligibility for the Disability Tax Credit for Physical Impairments
Physical impairment covers a wide range of debilitating conditions that prevent someone fromnaturally living their day-to-day life. A physical impairment diagnosis is not enough to make one
eligible for DTC; instead, eligibility comes from the diagnosis’s effects. The diagnosis must affectpsychological activities of daily life such as making decisions, making judgments, memory,concentration, etc. The CRA considers the following conditions as potentially eligible physicalimpairments for the Disability Tax Credit:

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Chronic pain
Visual Disabilities
Hearing Disabilities
Elimination Disabilities
Diabetes
Type 1 Diabetes Eligibility:
Eligible for the credit based on the diagnosis of type 1 diabetes.
Type 2 Diabetes Eligibility (without multiple daily injections of insulin):
Not eligible for Disability Tax Credit under Life-Sustaining Therapy.
Other underlying issues might qualify, but diabetes alone won’t.
Type 2 Diabetes Eligibility (with multiple daily injections of insulin):
May qualify.
Must demonstrate spending over 14 hours per week on diabetes-related tasks.
Insulin Dependent Diabetes (not classified as type 1) Eligibility:
Must prove to spend over 14 hours per week on diabetes care
Eligibility for the Disability Tax Credit for Mental Illness & Psychological Impairments
Mental illness can have a profound impact on an individual’s ability to carry out daily tasks, and insevere cases can even impair their ability to take care of themselves without professional assistanceor intervention.
According to the Canada Revenue Agency (CRA), you may be eligible for the Disability Tax Credit(DTC) if your mental functioning is deemed to be severe and prolonged, resulting in a marked
restriction. This means that it affects your ability to perform the necessary mental functions ofeveryday life, referred to as “Activities of Daily Living” (ADL).
To clarify the current eligibility criteria for the DTC, it is important to note that for tax years up to2021, the CRA deemed memory, adaptive functioning, judgment, problem-solving, and goal setting as
essential mental functions for everyday life. However, in 2022, the CRA revised its eligibility
guidelines, expanding the definition to include individuals who experience difficulty performing themental functions necessary for everyday life, such as:
Adaptive Functioning
Attention
Concentration
Goal-setting
Judgment
MemoryPerception of Reality
Problem-Solving
Regulating Behaviour and Emotions
Verbal and Non-Verbal Comprehension

Bearing this in mind, the CRA considers the following conditions to be potentially eligible mental
impairments for the DTC:

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Mood disorders (such as depression or bipolar disorder)
Anxiety disorders
Personality disorders
Psychotic disorders (such as schizophrenia)
Eating disorders
Trauma-related disorders (such as post-traumatic stress disorder)
Substance abuse disorders
Eligibility for the Disability Tax Credit for Neurological Impairments
Neurological impairments affect the brain and prevent it from accurately or consistently controllingthe body in severe cases. Working with a neurological impairment can be incredibly difficult as it
makes things such as holding objects or walking independently challenging. CRA considers thefollowing conditions as potentially eligible neurological impairments for the Disability Tax Credit:
Multiple sclerosis
Alzheimer’s disease
Parkinson’s disease
Epilepsy
StrokeWhat is “Markedly Restricted” as it Pertains to Eligibility for the Disability Tax Credit“Markedly restricted” is also identified as a qualifying criterion when:
The individual cannot perform, or take an inordinate amount of time to complete two or more of the
ADLs listed above, even with therapeutic assistance, technological/adaptive devices, and/or
medication.
“inordinate amount of time”: usually three times longer than the amount of time an abled person of
the same age would take to complete the activity.
The severe restriction must affect the individual 90% of the time or more. The combination of two
or more moderate restrictions such as walking and dressing, for example, cumulatively, adds up to
a 90 percent restriction.
For example:“Greg M, was diagnosed in 2005 with Osteoarthritis and underwent knee surgery in the same year due
to tears in both knees. It takes him 3 times longer than a normal person to walk or perform any otheractivities in daily living. Greg has to sit to put on garments and socks. His wife does most of thehousework due to his severe condition. Greg’s impairment is considered “markedly restricted” and his
application was approved by the CRA”
Life-Sustaining Therapy as an Eligibility Marker for the Disability Tax Credit
Life-sustaining therapy is another marker of Disability Tax Credit eligibility. One must spend an
excess of 14 hours per week on the treatment required for survival, such as insulin therapy, chest
physiotherapy (helps with breathing), and kidney dialysis (blood filter).
That said, life-sustaining therapy often requires a substantial amount of time and money fromindividuals and their families, who rely on the treatment to perform their “Activities of Daily Living”(ADL). Therefore, individuals whose lives depend on life-sustaining therapy may be eligible to receive a
non-refundable tax credit through the DTC program to help offset the medical expenses and lost
income associated with such therapy.

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For example:“Louis G, suffers from Type 2 Diabetes and is presently on injections 4 times/day. He has to takediabetes-related tests daily, which takes up over 2 hours per day, and more than 14 hours a week. The
daily injections and tests Louis has to take is considered life-sustaining therapy”
NOTE: Effective June 2022, the Canada Revenue Agency (CRA) has reduced the required frequency oflife-sustaining therapy from three to two times per week; however, the criteria for 14 hours of weekly
life-sustaining therapy remain unchanged. Moreover, as of the June 2022 update, individuals
diagnosed with type 1 diabetes are deemed to have met the criteria for the DTC.
With that in mind, the CRA states that to be eligible for life-sustaining therapy in 2024, the following
criteria must be met:
The therapy is needed to support a vital function.
The therapy is needed at least two times per week.
The therapy is needed for an average of at least 14 hours per week.
Please keep in mind that the 14 hours dedicated to therapy only include the time taken away from
regular daily activities specifically to receive therapy. This also includes the time needed to set up a
portable device. However, if you need to regularly adjust your medication dosage, the time you spend
determining and administering it can count towards the 14-hour-per-week requirement for the DTC.
Additionally, if your therapy necessitates the daily consumption of a special food or formula tomanage your body’s needs, the time spent determining the appropriate amount can count towards the
14-hour weekly requirement. Similarly, if a child is too young to do the therapy activities, the time that
another person spends doing and supervising those activities can count towards the 14-hour-per-weekrequirement.
What is “Prolonged Impairment” as it pertains to Eligibility for the Disability Tax Credit
The CRA has identified “prolonged impairment” as the working condition to determine one’s eligibility
for the DTC.
The following is what they look for when determining if an impairment is considered prolonged:
The individual requires and receives extensive therapy to aid in performing activities of daily living.
The individual has had surgeries, hospitalizations, short and long-term disability, employment
restrictions, etc.
The individual’s impairment has lasted or is expected to last for a minimum of 12 consecutive
months.
List of Prolonged Impairments:
The following is a list of some of the more common conditions the CRA considers when marking one’s
eligibility for the Disability Tax Credit:

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Osteoarthritis
Digestion Disorders: Inflammatory Bowel Disorder, Colitis, Prostate Problems
Limited Mobility Issues – Chronic Pain, Fibromyalgia, Arthritis, Spinal Stenosis, Ankylosing
Spondylitis, Back and Neck Problems
Breathing Disorders: COPD, Emphysema, Tuberculosis, Asthma
Hearing Impairments
Cognitive Impairments: Memory Loss, Dementia, Alzheimer’s, traumatic and acquired brain injury,
Parkinson’s.
Psychological Disorders: ADHD, Autism, Depression, Panic Disorder, Mood Disorders, Bipolar
Disorder, Psychosis.
Autoimmune Diseases: Rheumatoid arthritis, Diabetes Type 1

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How Does the Disability Tax Credit Work?
The DTC is a refund on federal taxes paid by Canadian individuals with disabilities OR their supporters.
i.e. if the disabled person or their supporter has paid or is paying federal taxes (usually above 20-25k
income), they then can claim and receive a tax credit if approved for the Disability Tax Credit.
The Methods for Refunding the Disability Tax Credit
1. Retroactive one-time refund – The CRA will evaluate your DTC application and see when you werediagnosed or how long you had the symptoms of the qualifying disabilities; they can approve you
for the DTC for up to the past ten years. If you or your supporter have been paying federal taxes
during those years, you will receive a lump sum payment as a refund for the years you were foundeligible.
2. Annual refund – if you have been found eligible to receive the DTC, you will be able to claim the
DTC refund annually when you prepare your taxes. But, please be aware that most DTCs expire
after a few years and will require you to re-apply.
A key to understanding how the DTC application process works is to understand the differences
between the disabled and the claimant.
What is the Difference Between the Disabled Person and the Claimant?
When a person is applying for the Disability Tax Credit (DTC), they can be both the disabled and theclaimant, but there are many situations where the disabled and the claimant are not the same person,
so we must understand the difference between both.
The Disabled
The Disabled is the individual who has impairments or conditions that qualify them for the DTC.
In many cases, the person’s impairments may have prevented them from working and paying federal
taxes. They will qualify for the DTC based on their impairments and can “transfer” those credits totheir supporter, who will then become the claimant.
The Claimant
To be considered as a claimant by the CRA, you must meet the following criteria:
The disabled person is your spouse, common-law partner, parent, grandparent, child, grandchild,
brother, sister, aunt, uncle, niece, or nephew.
If you are not related to the disabled person you can prove to the CRA that you support thedisabled person with the necessities of life i.e. food, shelter, and clothing. For example, Ian is 26
years old and lives on his own but his parents pay his rent and buy his food and clothing. Ian’s
parents can claim the DTC amount if Ian is eligible for the DTC
To learn more, please review the CRA’s information about Line 31800 – Disability amount transferredfrom a dependant.
NOTE: You cannot claim the disability amount that was transferred from the dependent for a childwhom you did not pay child support for. However, if separated from your spouse or common-law
partner for a portion of the year you are applying for, special rules may apply.
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Can You Split the Disability Amount with Another Supporter?
You can split any unused part of the disability amount with an additional supporting person. However,
the amount claimed for the dependent can’t be more than the maximum amount allowed for that
dependent.
IMPORTANT NOTES:
1. Paying federal taxes is NOT an eligibility criterion for the DTC as it is not based on your income but
rather your impairments.
2. Once you’re found eligible for the DTC, and you want to maximize the refunds, you can transfer thecredits to your supporter (some or all of the years)
3. In Child Disability Tax Credit cases, you don’t need to pay federal taxes. If a child is found eligible
for Disability Tax Credit, the parent/guardian will have their Canada Child Benefits increased for
those years.

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How to Apply For Disability Tax Credit
The DTC application process is made to be relatively straightforward and accessible to all persons
interested in applying. There are two ways to fill out Form T2201, Disability Tax Credit Certificate, toapply for the DTC; digital application, and manual completion of the PDF. Both of these need to be
filled out, completed, and signed by the individual applying, and their medical practitioner, before
being submitted to the CRA for further assessment.
Qualifying and getting approved for the DTC is not always a simple process. A large percentage ofCanadians who apply each year have their applications denied by the CRA.
However, every person looking to apply is held to different circumstances. Therefore, we suggest thatyou consider one of the following routes for applying:
Option 1: Completing the Disability Tax Credit Application on Your Own
To apply for the Disability Tax Credit on your own, follow these steps:
1. Download the T2201 Form directly from the CRA’s website. There they offer two versions of theForm:a. The first is a simple PDF version (t2201-21e.pdf), which can be printed and taken to your
medical practitioner.
b. The second is a fillable PDF version (t2201-fill-21e.pdf), which can be filled out and certified
directly from your computer or your doctor’s.
2. Complete the individual section, Part A of the form, then take it to your health care practitioner tofill out, and commission Part B.
3. Submit the certified T2201 form by mail to the CRA’s processing centre.
The main benefit of taking this “DIY” route is the minimal cost associated with it. The only fee attached
to applying independently is the one paid to the medical practitioner for filling out the form, which isusually a standard fee of $25 to $150.
As per Ontario Medical Association’s Physician’s Guide to Uninsured Services, This fee is capped at$44.95 for an authorized medical practitioner to fill out Part B of the form and certify your medical
conditions, highlighted in Form T2201.
However, there are a few drawbacks to the “DIY” approach, such as:
Many medical practitioners are not familiar with the eligibility criteria and may not fully or
thoroughly certify your condition.
Many medical practitioners do not have the time to invest in your case, nor do they try to
sufficiently describe your conditions to the CRA.
Your DTC application may result in a “follow-up questionnaire” if requested by the CRA. This
questionnaire requires further details and an in-depth explanation of your impairments and theireffects on your “activities of daily living”. All of which will need to be provided by your medical
practitioner. However, some medical practitioners may get confused by this questionnaire. Given
that, this questionnaire will require them to spend more time with you and put more effort into yourDTC application. If not filled out accurately and adequately, your DTC application will be denied by
the CRA.
If your application is successful and you get approved for the DTC, you may not have theknowledge or understanding of how to maximize your credits and applicable benefits. Therefore,
you might not be granted the maximum refund amount for which you are eligible.
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NOTE: Although you are responsible for any fees that the medical practitioner charges you to fill out
Form T2201. You may be able to claim those fees as a medical expense on line 33099 or 33199 of yourtax returns.
Option 2: Completing the Disability Tax Credit Application with the Help of an Accountant or a
Bookkeeper
Most accountants and bookkeepers look at the DTC as a part of the Canadian Tax code. Therefore, forthem, your DTC application represents a simple tax document. Once you inform your accountant about
your qualifying disability, they will print out the T2201 form and suggest that you have it filled out andcommissioned by your medical practitioner.
Again, the main benefit of this approach is the minimal cost involved. Provided that mostaccountants/bookkeepers consider this a simple service and will not charge you for their advice.
However, there are a few drawbacks to using an accountant or bookkeeper to apply for the Disability
Tax Credit, those are as follows:
1. Accountants have very little knowledge of the eligibility criteria required by the CRA. As such, they
are likely to refer you to your doctor for assistance in completing your application.
2. If approved, the accountant may charge a flat fee. As they will need to apply for the credits andbenefits on your behalf.
The two options above can work well if the applicant’s impairments are severe, and their medical
practitioner has experience and understanding of the eligibility criteria for applying for the Disability
Tax Credit.
However, not all cases are as “clean-cut” and simple. Most DTC applicants fall into the “grey area”
where the applicant may demonstrate some qualifying impairments but not enough to be foundeligible according to the CRA guidelines.
NOTE: If your DTC application is denied by the CRA, reversing their decision can be a challenging
process. You will have to “explain” your impairments in a different and more precise manner or
possibly obtain the assistance of a new medical practitioner.
Option 3: Completing the Disability Tax Credit Application with the Help of a DTC Firm
Some disabled Canadians choose to go with the third option of hiring a specialized Disability Tax
Credit firm, to help them through the application process.
Although, there are many benefits to working with a specialized DTC firm (like Disability Credit
Canada), for instance:

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1. A specialized Disability Tax Credit Firm has a strong understanding of the eligibility criteria andthe specific CRA requirements for various disabilities.
2. The firm will review your medical records and communicate with your medical practitioner on yourbehalf. Working with them to fill out and complete Form T2201, and if necessary, fill out the“follow-up questionnaire.”
3. Once your DTC application is approved, the firm will apply for all eligible credits and benefits towork towards maximizing the amount of refunds, credits, and benefits you receive.
4. This is a stress-free process, with minimum effort required on your behalf. Most of the work istaken care of by the DTC firm.
5. Most DTC firms work on a NO-WIN NO-FEE basis. Meaning they have a greater incentive to getyour application approved. However, if your application is not successful, you are not obligated to
pay for their services.

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The Disability Tax Credit Ultimate Resource Guide

1. Most DTC firms will also cover most if not all expenses accrued during the application process(doctor fees, medical records, etc.)
The only drawback to working with a Disability Tax Credit Firm is the end fee if your application isapproved. Once your application is approved and you receive the refunds you deserve, you are required
to pay the DTC firm a certain percentage of the retroactive refunds reimbursed by them.
How Long Does it Take to Process a Disability Tax Credit Application?
Regardless of the method used to complete your Disability Tax Credit Application, it will typically takebetween 3 to 6 months for the CRA to assess the application and determine if you’re eligible for the
Disability Tax Credit (DTC). However, this time frame can vary depending on the time of year,
processing centre location, and the complexity of your impairment or application.
Furthermore, if your application is approved for previous years, your tax returns will have to bereassessed. As such, it may take 1-3 months or so to process your retroactive tax credits. On average,
it will usually take 3 months to process a new application, but some can take up to a year before theyare
NOTE: To quickly find out when you can expect the CRA to complete your request or get back to you
about the status of your application, you can use the Check CRA Processing Times tool for further
assistance.

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Challenges of Getting Approved for the Disability Tax
CreditThere are several challenges involved with getting approved for the DTC. In this section, we will goover each in detail, and we’ll explain what you can do about it.
1. Unsupportive doctor: When we refer to an unsupportive doctor, it may indicate two scenarios:
either your doctor comprehends the eligibility criteria but believes you do not qualify for the
program, or your doctor lacks understanding of the Disability Tax Credit’s eligibility requirements,
thus deeming you ineligible.
2. Complex rules: The complexity of the rules implies the intricate nature of the eligibility criteria set
by the Canada Revenue Agency (CRA), which can be challenging to navigate for applicants andhealthcare professionals alike.
3. Stringent criteria: Stringent criteria highlight the rigorous standards set by the CRA for
determining eligibility, necessitating substantial evidence and documentation to prove
qualification for the Disability Tax Credit.
4. Reapplication requirements: Reapplication requirements signify the need for previously approved
applicants to undergo the application process again after a certain period, irrespective of theseverity or permanence of their disability.
5. Lack of clarity in the application process: The lack of clarity in the application process points tothe absence of clear guidelines or consistent feedback from the CRA, leading to confusion anduncertainty among applicants regarding the necessary steps and requirements.
What You Can Do1. Unsupportive doctor: If faced with an unsupportive doctor, consider presenting them with theeligibility requirements. Alternatively, seek a second opinion from another healthcare provider who
may have a different perspective on your eligibility for the Disability Tax Credit.
2. Complex rules: To navigate the complexity of the rules, consider consulting with a tax
professional or disability advocate who can provide guidance and assistance in understanding andfulfilling the eligibility criteria.
3. Stringent criteria: When confronted with stringent criteria, ensure that you gather comprehensive
documentation and evidence to support your application, and consider seeking assistance fromhealthcare providers experienced in completing DTC forms.
4. Reapplication requirements: In response to reapplication requirements, familiarize yourself withthe renewal process and ensure timely submission of necessary documentation to maintaineligibility for the Disability Tax Credit.
5. Lack of clarity in the application process: To address the lack of clarity in the application process,reach out to the Canada Revenue Agency (CRA) for clarification on specific requirements and seek
assistance from disability advocacy organizations or legal professionals if needed.

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The Disability Tax Credit Ultimate Resource Guide

How Do I Fill Out a Disability Tax Credit Form?
NOTE: In October of 2021 the CRA made substantial changes to the Disability Tax Credit Certificate to
make it simpler and easier to complete.
The information below is a short explanation of the new Disability Tax Credit Certificate (T2201) and tolearn more you can visit our t2201 Disability Tax Credit Certificate page.
Filling out Form T2201, Disability Tax Credit Certificate accurately is extremely important to theoverall success and expediency of your Disability Tax Credit application. Any incorrect or insufficient
information can easily lead to serious delays or even having your application denied.
1. Under the following section, we will be walking you through each part of Form T2201, Disability
Tax Credit Certificate, to make the application process easier to understand and complete.
What is Form T2201, the Disability Tax Credit Certificate?
To apply for the Disability Tax Credit (DTC) you must be a Canadian citizen or permanent resident andyou must submit a certified Disability Tax Credit Certificate – T2201 to the CRA.
To complete Form T2201, first, you must fill out all personal details under the ‘individual’s section’ of
the form, denoted Part A (pages 1-2).
Next, you must ask a medical practitioner to fill out and complete Part B (pages 3-16) of Form T2201.
There they will answer a series of questions to provide detailed information on the impairments you ora family member are suffering from. Most importantly, your medical practitioner must explain in detail
how the impairments you have affect your ability to perform “activities of daily living”.
NOTE: The Disability Tax Credit Certificate T2201 is available to download on the CRA’s website.
Additionally, if your medical practitioner deems you eligible for the DTC, you can direct your medical
practitioner to the digital application for medical practitioners.
What are the 2 Main Components of Form T2201, Disability Tax Credit Certificate?
Form T2201, Disability Tax Credit Certificate consists of 2 main parts:
Part A
Under the “Individual’s section,” of Form T2201, the CRA requires you to provide personal information
for the disabled person and/or claimant. Some of the information you will be asked to provide is asfollows: Name, Address, Date of Birth, and Social Insurance Number. Additionally, if you want to adjust
your tax returns make sure that is indicated in question 3 of Part A.
Part B
Under the “Medical practitioner’s section” of Form T2201, your medical practitioner will be asked to fillout and certify the information provided in the sections that apply is correct and complete, then sign
the form.
In this section the correct medical practitioner will be asked to certify your medical impairment
resulting from a condition and the effects of said impairment on your activities of daily living inseveral areas, such as Vision, Speaking, Hearing, Walking, Eliminating, Feeding, Dressing, Mental
functions, Cumulative effect of significant limitations, & Life-sustaining therapy.
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The corresponding health care practitioner must initial beside their designation and fill out each of
the impairment sections that apply to you.
Cumulative Effect of Significant Limitation, Page 14: This page of Form T2201, is only applicable tothose persons who experience limitations in more than one impairment category, concerning the
cumulative effects of their daily living restrictions.
Life-Sustaining Therapy, Page 15: This page is only applicable to those persons who are using lifesustaining therapy.
Who can fill out Part B of Form T2201, Disability Tax Credit Certificate?
This certification part of the form must be filled out by the correct medical practitioner (medical
doctor, nurse practitioner, optometrist, speech-language pathologist, audiologist, occupational
therapist, physiotherapist, or psychologist).
To be eligible to sign and certify Form T2201, Disability Tax Credit Certificate, the CRA will mandatethat a “medical practitioner” must have been approved as a signing authority.
Below is a full list of different medical practitioners authorized to certify Part B of The DTC Certificate
Form T2201:
Medical Practitioner

Can Certify

Medical Doctor

All Impairments

Nurse Practitioner

All Impairments

Optometrist

VisionAudiologist

Hearing

Occupational Therapist

Walking, feeding, dressing

Physiotherapist

Walking

Psychologist

Mental function necessary for everyday life

Speech-Language Pathologist

Speaking

IMPORTANT NOTES:
According to the 2017 Federal Budget, nurse practitioners have been included in the medical
practitioners’ list and are now authorized to certify DTC Certificates. However, this does not change
the status of registered nurses.
Providing Nurse Practitioners the ability to certify DTC applications just like medical doctors is great
news for Canadians living with disabilities. Nurse practitioners are patients’ first point of contact (e.g.,
Canada’s North, remote communities, etc.).

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The Disability Tax Credit Ultimate Resource Guide

How to Submit Form T2201, Disability Tax Credit Certificate?
Once you have completed Form T2201, and it has been signed and certified by your medical
representative, they can submit it along with any other accompanying medical documentation to the
CRA in one of the following ways:
Electronically, using the “Submit documents” feature in My CRA Account or Represent a Client
By mail to your nearest tax centre
NOTE: Remember to always keep a copy for your records.
After submitting Form T2201, to the CRA it can take anywhere from 3 to 6 months before you areadvised of the CRA’s decision concerning your eligibility. During that period, one of the following may
occur:
1. If the CRA needs more information they may send a “questionnaire” directly to the medical
professional who signed and certified the certificate. Asking them to clarify some of theinformation needed to form their decision. The medical practitioner must answer each questionand send it back to the CRA in a timely fashion.
2. The CRA will approve your application. Once approved, the CRA will send you a “notice ofdetermination” informing you of the years you were found eligible to receive the DTC. Additionally,
the CRA will reassess your retroactive taxes and issue you a refund for the retroactive years, which
apply.
3. The CRA will deny your application, due to insufficient or contradictory information or ineligibility.
Appealing the Denial of Your Disability Tax Credit Application
You can call the CRA and request further clarification on your application @ 1-800-959-8281,
between the hours of 9:00 a.m. and 5:00 p.m., Eastern Standard Time.
You can write to the CRA requesting a review of your application. In such a case, you should also
include any new or updated medical information from a medical practitioner who is familiar withyour situation.
You can appeal the CRA’s decision by raising a formal objection within 90 days of the CRA sending
you a “notice of determination.”
Or you can submit a “fresh” T2201 form with new information about your impairments and/or use a
different medical practitioner with greater knowledge and understanding of your impairment andthe DTC eligibility criteria.

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How is the Disability Tax Credit Calculated?
Calculating the Disability Tax Credit (DTC) and understanding the amount of money one will receive at
the end of the process can be a daunting task for the average person who is not an accountant or abookkeeper. Thus, to simplify matters, one must understand that the DTC comprises a “Base Amount”
and, if applicable, a “Supplemental Amount,” which is available to eligible persons who are under 18
years of age at the end of the tax year.
The “Base Amount” and “Supplemental Amount” portions are provided by both federal and provincial
sources, as follows:
The federal DTC portion is 15% of the disability amount for that tax year.
The “Base Amount” maximum for 2023 is $9,428, according to the Canada Revenue Agency’s(CRA’s) Indexation Chart.
The “Supplemental Amount” for children with disabilities is a maximum of $5,500 (2023),
according to the CRA’s Indexation Chart.
The provincial DTC portion is approximately 10% (the percentage varies from province to province)of the disability amount for that tax year.
What is the Disability Tax Credit Base Amount for 2023
If the eligible person is an adult, he or she will only receive the federal and provincial Disability Tax
Credit (DTC) “Base Amount”. The provincial percentage ranges by province.
For example (using Ontario figures):
The federal disability amount for 2023 is $9,428, and 15% of that is $1,414.2
The provincial disability amount in Ontario for 2023 is $9,586, and 5.05% of that is $484
Therefore, a DTC-eligible adult in Ontario would have received $1,414.2 + $484 = $1,898.2
What is the Disability Tax Credit Supplemental Amount for 2023
If the eligible person is under 18 years of age at the end of the tax year, then he or she will be eligible
to receive the Disability Tax Credit (DTC) “Base Amount” as well as the DTC “Supplemental Amount.”
The provincial percentage ranges by province.
For example(using Ontario figures):
The federal supplemental disability amount for 2023 is $5,500 and 15% of that is $825
The provincial supplemental disability amount for 2023 is $5,591 and 5.05% of that is $282.34
Therefore, a DTC-eligible minor in Ontario would have received:“Base Amount” as calculated above of $1,898.2“Supplemental Amount” of $825 + $282.34 = $1,107.34
If we add the “Base Amount” and “Supplemental Amount,” we will see that an eligible person under 18
years of age in Ontario would receive $3,005.54 in Disability Tax Credits for the 2023 tax year.
To make it easier to understand and calculate the approximate disability tax credits you are eligible
for, you can follow the formula below:
An eligible adult can receive a total of $1,500-$2,500 per year of eligibility.
An eligible Minor can receive a total of $3,000-$4,500 per year of eligibility.
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NOTE: To summarize, to calculate the total amount of DTC you are eligible to receive, you need tomultiply the number of years by the amount per year.

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Calculating Your 10-Year Retroactive Disability Tax Credit Payment
Calculating your 10-year retroactive refund is more or less the same as calculating for your current
year. The only difference is that you will be using the maximum Disability Amounts of the Year to get
the retroactive payment. Below is a chart that details these amounts. As a rough estimate, however,
you may receive up to the following:
If an adult is found eligible to receive the DTC for the past 10 years, he/she will receive between$15,000 and $25,000 in a lump sum amount.
If a minor is found eligible to receive the DTC for the past 10 years, he/she will receive between$30,000 and $45,000 in a lump sum amount.
If your DTC application has been approved and you are trying to figure out how much you’ll bereceiving, our Disability Tax Credit Calculator is available here to further understand and estimate
your refunds.
Maximum Federal Disability Amounts for 2023 & Prior Years, Including a Maximum
Supplement for Children with Disabilities
The chart below has been updated as of March 2024 to ensure that all the information and Disability
Tax Credit amounts presented here are up-to-date and relevant

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Common Reasons For DTC Denial
Incomplete form: missing or incomplete Information on the t2201 certificate is often the reason for
denial. Make sure to fill out the application correctly and thoroughly review it before submitting itto the CRA.
Medical Practitioner: Most applicants use their family doctor to certify their t2201 because thefamily dr. is usually the one who is the most familiar with the history of your impairment. In somecases, the doctor may have retired or will not complete it to the best of their ability. Some doctors
are not familiar with the eligibility criteria or aren’t “motivated” to fill out the form on your behalf.
The medical practitioner’s role is crucial. You should do your best to use a medical doctor who ismotivated to help you and is willing to spend extra time with you to understand your impairments
and describe them to the CRA.
Lack of knowledge: Some medical practitioners are not familiar with the DTC’s eligibility criteria
and how the CRA makes its decisions.
Consistency of Medical Diagnosis: As discussed above, the CRA may send a “questionnaire” to the
medical practitioner requesting additional clarifications. If the information supplied in the t2201 is
not consistent with the answers given, the CRA may deny the application.
Impairment Didn’t Qualify: the CRA wants to know how the impairment affects your “activities ofdaily living” (ADLs), not the diagnosis. Therefore, the medical practitioner needs to highlight how
these impairments affect daily living’s basic functioning.
Duration of Impairment: The CRA will not approve your DTC if your impairments are diagnosed
less than 12 months before applying for the credits and/or the impairment affects your ability toperform the basic function of daily living less than 90% of the time.
Cumulative effects of impairment: It is common for the medical practitioner to fill out the t2201
focusing on one impairment only. However, most impairments affect the disabled person in various
ways and cause a “cumulative effect” therefore; it is imperative to include those cumulative
effects in the t2201.
Supporting Medical documents: you should include all supporting reports or documents that areimportant and relevant to the application.

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Once You’re Approved for Disability Tax Credit
After being approved for DTC, you are eligible for several other federal, provincial, or territorial
programs, such as:

COVID One-Time Relief Payment to Persons with Disabilities
One-Time Relief Payment to Persons with Disabilities is a non-taxable, non-refundable, one-time
payment for up to $600 available for those with disabilities who require additional assistance due to
expenses incited by the COVID-19 pandemic.

The Registered Disability Savings Plan
Registered Disability Savings Plan (RDSP) is a savings plan that provides disability savings grants andbonds to disabled, eligible Canadians.

The Canada Disability Savings Bond
The Canada Disability Savings Bond offers $1,000 a year to families who make between 30,000 and$55,867 or less.

The Canada Disability Savings Grant
The Canada Disability Savings Grant offers $1,500 if you contribute $500 to RDSP and an additional$2,000 if you contribute $1,000, which can be done once a year.

Home Accessibility Tax Credit
The Home Accessibility Tax Credit offers a non-refundable tax credit for qualifying home renovation
expenses that enhance accessibility or safety within the dwelling. Proposed changes aim to raise theannual expense limit to $20,000, potentially allowing for a tax credit of up to $3,000.

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Disability Tax Credit Case Studies
At Disability Credit Canada, we are always looking out for our client’s best interests and use our vast
knowledge from many years of experience to formulate the strongest case possible!
To give you a better picture of what working with a DTC firm, like Disability Credit Canada, can do foryou when applying for the Disability Tax Credit, we have highlighted the results and conditions ofsome of our more recent case studies, below. All of which, we have had the pleasure of working on toensure their success!
Here are some examples of the DTC cases we have worked on in the past:

Sadie, 5 from Ontario suffering from Ehlers-Danlos Syndrome
Sadie was diagnosed with Ehlers-Danlos Syndrome (EDS) at the age of 3 and wears a Spio suit (meant
to brace her fragile body), which requires extensive one-on-one care for her to perform ADL (activities
of daily living). Additionally, due to Sadie’s condition, she also requires the use of speech therapy anda physiotherapist.
Despite her severe impairments, Sadie’s initial Disability Tax Credit application was still denied by the
CRA. That’s when her parents approached Disability Credit Canada for further assistance. We
carefully reviewed the original DTC application and found several issues that had to be corrected tohave her application approved. After reviewing Sadie’s medical records and speaking with her
pediatrician and medical specialists, we could then thoroughly formulate a new, stronger case using
the updated information provided. Once her application was resubmitted, the CRA reviewed Sadie’s
DTC appeal and found her to be eligible to receive the DTC for the years 2016 to 2023.
Sadie’s parents received a total of $8,454.84 in the retroactive refund and are expecting about $4000
each year in Child Disability Benefits for the next 5 years.

Greg, 65 from Ontario suffering from Osteoarthritis
Greg was diagnosed in 2005, with Osteoarthritis and underwent knee surgery in the same year due tomuscular tears in both of his knees. As a result, it takes Greg 3 times longer than the average person
to walk or perform any other “activities in daily living”.
Not to mention, Greg now has to sit down to put on his undergarments and socks and experiencesdifficulties with standing up from a seated position, which most of the time causes him serious pain.
Due to Greg’s severe condition, his wife has taken on most of the housework. Thankfully, Disability
Credit Canada formulated a very strong case for Greg based on his “markedly restricted” impairments
to present to the CRA.
Greg’s Disability Tax Credit application was approved, and he was found eligible to receive the DTC
from 2014 to 2023. His retroactive refund was $10,552.76.

Louis, 58 from Quebec suffering from Type 1 Diabetes
Louis suffers from Diabetes Type 1, which requires that he be injected with insulin 4 times per day andhas his blood sugar checked every few hours. Disability Credit Canada worked with Louis’ physician toformulate a strong case on his behalf, where we detailed the amount of time, effort, and activities
Louis does daily and submitted that information to the CRA as part of Louis’ DTC application.

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Louis’ DTC was approved; he was found eligible to receive the DTC from 2016 to 2023 and he got$9,582.88 in retroactive refunds.

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Ruta, 55 from Ontario suffering from a Depressive Disorder
Ruta’s major depressive disorder was diagnosed in 1998. Then just 6 years ago she became drugresistant, due to her severe mental disorder. As a result, Ruta cannot perform “activities of daily living”
and cannot make appropriate decisions or judgments for herself. To approve Ruta’s DTC application,
the CRA requested additional information from her physician. At this point, Disability Credit Canada
reviewed her medical history again and worked with the Doctor to provide the CRA with the additional
information needed to approve her application as requested.
Ruta’s DTC was approved, she was found eligible for the DTC from 2017 to 2023 and received$16,135.76 in a total retroactive refund.

J’yquan, 18 from Ontario suffering from ADHD & Learning Disability
J’yquan’s learning disability was diagnosed when he was at the age of 6. Since then, he has been
coping with severe memory problems, neglected hygiene, and cannot make appropriate
decisions/judgments for himself required to perform “activities of daily living”. Not to mention J’yquan
has developed a history of violence as a result of his learning disability.
Disability Credit Canada had to interview his parents, and teachers and review his medical history
carefully as we prepared the initial DTC application and helped with correctly addressing and fillingout the “questionnaire” that was sent over to his primary medical practitioner by the CRA for more
information.
J’yquan was found eligible for the Disability Tax Credit from 2016-2023 and his parents received$22,070 in retroactive credits and benefits.

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Conclusion
The purpose of the Disability Tax Credit (DTC) is to help Canadians with disabilities, their families, andsupporters by reducing the amount of income tax they pay annually. This tax credit program aims toprovide financial assistance to help with the medical expenses and financial challenges associatedwith having and living with a disability or substantial impairment.
That said, when it comes to the DTC, there is a common misconception among our fellow Canadiansthat the DTC is only available to assist those living with severe disabilities. However, the true purposeof this program is to support individuals who have difficulty completing or following through with
“Activities of Daily Living” (ADL) but who are still capable of working.
Another common misconception about the DTC is that being eligible automatically means being
considered disabled, which can create a stigma around the program. However, approval for the
program does not necessarily mean one is disabled. As previously mentioned, the DTC program isintended for those who require additional support with activities of daily living but are still capable ofworking.
Since its establishment in 1988, the DTC has been improving the lives of hundreds of thousands ofCanadians living with a disability by providing them with a valuable, non-refundable tax credit. Thatsaid, many people are not aware of the criteria necessary to qualify for the DTC and mistakenly
believe that submitting the T2201 form is sufficient for approval. However, it is crucial to build astrong case, which requires careful and thorough preparation to provide as much information as
possible about your condition along with supporting evidence to back up your claims.
That’s why our dedicated team of highly trained professionals has created this comprehensive DTC
resource guide to assist our fellow Canadians in better understanding the DTC independently. Our
team has worked diligently to ensure that all of the information presented in this guide is accurate andup-to-date as of 2024, reflecting the latest changes made by the Canada Revenue Agency (CRA). It
includes information on eligibility, the application process, additional benefits, and different
application options, including their advantages and disadvantages. Furthermore, we have provided an
estimate of the potential amount you could receive from the DTC.
Our primary objective is to provide the most comprehensive guide possible so that you can approach
your DTC application with confidence. Therefore, we hope that after reading this guide, you will have
all the necessary information to confidently begin your DTC application and get approved.
Additionally, if you need further assistance, we offer our expertise on a no-win, no-fee basis. Sign up
today for our free assessment and get the help you’re entitled to!
At Disability Credit Canada, we are proud to help disabled Canadians access CPP-Disability Benefits,
the Disability Tax Credit, and Long-Term Disability (LTD) Benefits. For more information, we invite you
to explore our other resources, which are as follows:
1. Disability Tax Credit Calculator
2. Disability Tax Credit Provincial Resources
3. The Definitive Guide to The Child Disability Tax Credit
4. Disability Tax Credit for Arthritis Sufferers
5. Disability Tax Credit for ADHD or ADD
6. Disability Tax Credit for Anxiety Disorders
7. Long-Term Disability Denial and Appeal
8. Common Medical Conditions Eligible for Long-Term Disability Benefits

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For a free, no-obligation assessment call toll free: 1-844-800-6020 or request an assessment on our site.

208-3701 Chesswood Dr.
Toronto, ON M3J 2P6 Canada
W: DisabilityCreditCanada.com
E: Info@DisabilityCreditCanada.com
P: 1-844-800-6020 | F: 647-846-7542

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