Closed
Source verified July 10, 2026
Disability tax credit (DTC)
Non-refundable tax credit for disability-related relief
Latest source updateLast Update: July 9, 2026Latest change: The DTC support pages were updated, including a new access-format hub for RC4064 and a processing-time estimate change from 8–45 weeks to 8–9 weeks.View change
Latest source update
Last Update: July 9, 2026
Latest change: The DTC support pages were updated, including a new access-format hub for RC4064 and a processing-time estimate change from 8–45 weeks to 8–9 weeks.
DTC guidance and processing time updated
The RC4064 Disability-Related Information 2025 page now presents the publication as an access hub with online, PDF, large print, e-text, and other format options, and it now states that the guide is for people with impairments in physical or mental function. The DTC claiming guidance also updates the processing-time estimate from 8–45 weeks to 8–9 weeks, changing the expected review timeline for applicants.
Funding available
Varies by project
Deadline
Open continuously
Location
Canada
Overview
Le crédit d’impôt pour personnes handicapées (CIPH) est un crédit d’impôt non remboursable qui réduit l’impôt sur le revenu des particuliers ayant une déficience physique ou mentale, au Canada. Il couvre notamment voir, marcher, parler, les fonctions mentales, entendre, se nourrir, s’habiller, évacuer et les soins thérapeutiques essentiels.
/100
Opportunity Score
Moderate potential, but conditions must align.
At a glance
Funding available
Financing goals
- Obtain certifications or accreditations
- Raise awareness or mobilize a population
Eligible Funding
- Varies by project
Funds Providers
Eligible candidates
Eligible Industries
- All industries
Location
- Canada
Legal structures
- All legal structures
Annual revenue
- All revenue ranges
Organisation size
- All organization sizes
Audience
- Persons with Disabilities
- Canadians
Next Steps
1
Determine your project
2
Validate your eligibility
Documents Needed
- Form T2201, Disability Tax Credit Certificate
Official resources
Application form
Eligibility
Who is eligible?
- Individuals may claim the disability tax credit amount.
- A dependant may be eligible for a transfer of the disability amount.
- An eligible individual’s spouse or common-law partner may claim transferred amounts in some cases.
Eligible geographic areas
- Canada
Selection criteria
- Case-by-case review
- Based on medical-practitioner information
- Assessment of impairment effects
How to apply
- As of July 14, 2026, send your DTC application using the digital DTC application or the printed paper form.
- Do not use the Submit documents section of your CRA account to send DTC forms.
- Choose only one application method, and make sure Part A and Part B are received together using the same method.
Processing and Agreement
- Both Part A and Part B must be received together for the application to be considered complete.
- The CRA assesses the application to determine if you are eligible.
- The decision is based on how the information given by the medical practitioner meets the DTC eligibility criteria.
- The CRA sends a notice of determination to inform you of its decision; if you are signed up to receive email, you are notified by email, otherwise by mail.
- If approved, the notice shows which year(s) you are eligible for the DTC; if denied, it explains why.
Additional information
- The DTC is a non-refundable tax credit.
- Approval may help access other federal programs.
- Some approvals expire after a set period.
- The CRA may request more information during review.
Contacts
Frequently Asked Questions about the Disability tax credit (DTC) Program
What is the Disability tax credit (DTC)?
Le crédit d’impôt pour personnes handicapées (CIPH) est un crédit d’impôt non remboursable qui réduit l’impôt sur le revenu des particuliers ayant une déficience physique ou mentale, au Canada. Il couvre notamment voir, marcher, parler, les fonctions mentales, entendre, se nourrir, s’habiller, évacuer et les soins thérapeutiques essentiels.
Who is eligible for the Disability tax credit (DTC) program?
To be eligible for the Disability tax credit (DTC) program, you must:
The DTC is based on the effects of an impairment, not a diagnosis or the presence of a medical condition.
You may qualify if a health professional certifies a severe and prolonged impairment, considerable limitations in 2 or more categories, or the need for therapeutic care to support a vital function.
Who can I contact for more information about the Disability tax credit (DTC)?
You can contact Canada Revenue Agency (CRA) or by phone at 1-800-959-8281.
Where is the Disability tax credit (DTC) available?
The Disability tax credit (DTC) program is available across Canada.
Is the Disability tax credit (DTC) a grant, loan, or tax credit?
Disability tax credit (DTC) is a Tax Credits
Who are the financial supporters of the Disability tax credit (DTC)?
Disability tax credit (DTC) is funded by Canada Revenue Agency (CRA)