The Disability Tax Credit is a non-refundable credit that reduces taxes owed — not a cash payment. The value depends on your income, but even partial credits provide meaningful relief, and unused DTC can be transferred to a supporting family member. For eligibility and forms, see the full Disability Tax Credit guide, especially if you are also comparing it with other refundable or non-refundable disability supports.
2026 Disability Tax Credit Amounts
| Component | Federal Credit Amount | Federal Tax Savings (×15%) |
|---|---|---|
| Base DTC | $10,138 | $1,520.70 |
| Supplement (under 18) | $5,910 | $886.50 |
| Maximum combined (child under 18) | $16,048 | $2,407.20 |
How the Tax Savings Are Calculated
The DTC is a non-refundable credit — it reduces taxes owed but cannot create a refund if you have no tax to offset. The dollar value depends on your tax bracket:
| Federal Bracket | DTC Value (Base $10,138) |
|---|---|
| 15% (income under $57,375) | $1,520.70 |
| 20.5% (income $57,375–$114,750) | $2,078.29 |
| 26% (income $114,750–$158,250) | $2,635.88 |
| 29% (income $158,250–$220,000) | $2,940.02 |
| 33% (income over $220,000) | $3,345.54 |
At higher income levels, the credit provides larger absolute tax savings because it offsets income taxed at higher rates.
Provincial DTC Credits (Additional to Federal)
Every province and territory also has a disability tax credit. Ontario example:
| Province | Provincial Credit Amount | Provincial Rate | Provincial DTC Value |
|---|---|---|---|
| Ontario | $10,100 | 5.05% | ~$510 |
| BC | $9,897 | 5.06% | ~$500 |
| Alberta | $21,003 | 10% | ~$2,100 |
| Quebec | $3,490 | 14% | ~$489 |
Alberta’s high provincial DTC is notable — the flat-rate system and high credit amount make it among the most valuable provincial DTCs.
Who Certifies the DTC?
Eligible medical practitioners for Form T2201 certification:
| Impairment Type | Certifying Practitioner |
|---|---|
| Vision | Optometrist or MD |
| Speech | Speech-language pathologist or MD |
| Hearing | Audiologist or MD |
| Walking | Nurse practitioner, physiotherapist, occupational therapist, or MD |
| Dressing/feeding | Occupational therapist, nurse practitioner, or MD |
| Elimination | MD or nurse practitioner |
| Mental functions | Psychologist or MD |
| Cumulative effects | MD or nurse practitioner |
| Life-sustaining therapy | MD or nurse practitioner |
The Child Supplement: Age Restriction
The $5,910 supplement for children under 18 has one catch: if you pay for child care or attendant care, the supplement may be reduced by the amount of child care claimed.
| Situation | Full Supplement Available? |
|---|---|
| No childcare claimed | ✅ Yes |
| Childcare of $5,000 claimed | ❌ Supplement reduced by childcare amount |
| Childcare of $6,000+ | ❌ Supplement largely eliminated |
Transferring the DTC to a Supporting Person
If the person with the disability does not have enough income to use all of the DTC, the unused portion can be transferred to a supporting family member.
Eligible supporting persons include:
- Spouse or common-law partner
- Parents (or grandparents)
- Children (or grandchildren)
- Brothers, sisters, aunts, uncles, nieces, nephews
The transfer is claimed on line 31800 (or Schedule 5) of the supporting person’s tax return.
Example: A person with a disability earns $10,000/year and uses $1,500 of their DTC. The remaining $8,638 of federal credit ($1,295.70 in savings) can transfer to their spouse.
Retroactive DTC Claims: Up to 10 Years
If you or a family member had a qualifying disability but never applied, you can claim retroactively:
| Step | Action |
|---|---|
| 1 | Get T2201 certified by appropriate practitioner |
| 2 | Submit T2201 to CRA for approval |
| 3 | Once approved, file T1-ADJ for each prior year |
| 4 | Request adjustments going back 10 years |
| 5 | Receive reassessment and refund for prior years |
Retroactive claims for a 10-year period can generate refunds of $10,000–$25,000+ for individuals who paid full federal and provincial taxes without the credit.
DTC and Other Programs
Being approved for the DTC often unlocks additional benefits:
| Program | DTC Connection |
|---|---|
| RDSP (Registered Disability Savings Plan) | Must have approved DTC to open an RDSP |
| Child Disability Benefit (CCB supplement) | Requires approved DTC for the child |
| Working Income Tax Benefit (disability supplement) | DTC required |
| GST/HST credit | No direct link, but filing creates the determination |
How long is a DTC certificate valid?
A DTC certificate may be issued for a specific time period (e.g., 5 years) or indefinitely, depending on the nature of the disability:
| Condition type | Typical certificate length |
|---|---|
| Permanent disability (e.g., blindness, limb amputation) | Indefinite — no renewal required |
| Episodic or potentially improving condition | Fixed term (e.g., 5 years) — renewal required |
| Child growing into adulthood (changing function) | Fixed term, reassessed at expiry |
Always check the expiry date on your approval letter. A lapsed certificate must be renewed before you can continue claiming the DTC or making RDSP contributions.