Are you someone, or do you have a family member, who contends with a physical or mental impairment?

You may be eligible for the Disability Tax Credit!

What is the Disability Tax Credit (DTC)?

The DTC allows people with mental or physical impairments, or their supporting relative(s), to receive refunds on past income tax paid and reduce what they have to pay in the future. A successful DTC application can retroactively impact up to 10 prior tax years, resulting in payments of up to $3,000.

If a dependent is eligible for the DTC, but cannot claim all of the benefits, they may be able to transfer the remaining tax credits to a relative.

Learn more about the Disability Tax Credit.

Click here to learn more about how you can transfer all or some of your dependant’s disability tax credit amount to you.

Who is eligible for the Disability Tax Credit?

You may be eligible for the Disability Tax Credit if a medical practitioner certifies that you have

• a severe and prolonged impairment
• Significant limitations in activities of daily living
• receive therapy to support a vital function.

Find out if your situation qualifies for the DTC as a marked restriction or a life-sustaining therapy.

What is a marked restriction?

You are unable to do the activity, or it takes 3 times longer than someone of similar age without the impairment, even with the use of appropriate therapy, medication, and devices

This restriction is present all or almost all of the time (generally at least 90%)

The restriction has lasted or is expected to last for a continuous period of at least 12 months

Areas of impairment include:

• Mental Functions
• Speaking
• Vision
• Hearing
• Walking
• Feeding
• Dressing
• Eliminating (bowel or bladder functions)
• Life-sustaining therapy

What cumulative effect of significant limitations?

Cumulative effect of significant limitations is when you combine the effects of 2 or more impairments when 1 does not meet the criteria for a marked restriction (does not include life-sustaining therapy). 

What does significant limitations mean?

The 2 or more limitations exist together all or almost all of the time (generally at least 90%)
If the limitations were combined, their cumulative effect (combined impact) would be both of the following:

equivalent to being unable, or taking 3 times longer than someone of similar age without the impairment, to do an activity in 1 of the categories

present all or almost all of the time (generally at least 90%), even with the use of appropriate therapy, medication, and device