A person is eligible for the DTC in a given year if they have a severe and prolonged impairment in physical or mental functions. To qualify for the credit, Form T2201 - Disability Tax Credit Certificate must be completed by a qualified practitioner and sent to the Canada Revenue Agency for approval.‍Individuals who wish to establish an RDSP but have not yet claimed the DTC must be eligible for the DTC before establishing an RDSP. Learn more about the Disability Tax Credit click here