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Tax

Disability Tax Credit

June 16, 2024
Disability Tax Credit

Individuals who are limited by a physical or mental disability often have additional expenses that other taxpayers do not. The tax authorities have, therefore, introduced the Disability Tax Credit (DTC) to offset some of these expenses.

Note that the DTC is a non-refundable tax credit that reduces the amount of tax you may have to pay.

Disability Tax Credit eligibility criteria:

  • You or your dependent has a severe and prolonged impairment that has lasted or is expected to last for a continuous period of at least 12 consecutive months;
  • A health care professional recognized by the tax authorities must certify the disability.

A disability is significant if…

  • Even with care, devices or medication, you are always or almost always unable to see or are markedly restricted in your basic activity of daily living;
  • Due to a chronic illness, you receive medical care to support vital functions at least two times a week for at least 14 hours a week.

You can apply for this credit in three easy steps:

Step 1:

  • Federal: Enter basic personal information in Part A of form T2201, Disability Tax Credit Certificate;
  • Provincial: Enter basic personal information in Part 1 of form TP-752.0.14, Certificate Respecting an Impairment or simply send a copy of federal form T2201 to certify that you have a severe and prolonged impairment;

Step 2: Have a health care professional fill in part B of the federal form and part 2 of the provincial form;

Step 3: mail the completed form, signed by the health care professional to the Canada Revenue Agency and Revenu Québec.

Important:
You can apply to have a disability recognized by the tax authorities at any time. Once you are eligible for the Disability Tax Credit (DTC), if you had not claimed this credit in past tax returns, you can apply for an adjustment going back up to ten years.

You could be entitled to the following tax credits or refunds:

  • Medical expenses tax credit;
  • Disability supports deduction;
  • Home Buyer Credit;
  • Credit for medical services not Incurred in your area;
  • Amount for a severe and prolonged impairment in mental or physical functions;
  • Medical expenses amount;
  • Adapted work premium;
  • Home support services for seniors tax credit;
  • Independent living tax credit for seniors;
  • Acquisition, rental and installation costs of qualified property;
  • Expenses for a stay in a functional rehabilitation transition unit;
  • Quebec drug insurance plan (contribution exemption);
  • Disability annuity.

You could also benefit from the following government programs:

  • Registered disability savings plan;
  • Working income tax benefit;
  • Child disability benefit.

Keep in mind that you can upload your receipts at any time through your portal in your Customer Center.

For more information about the tax credits to which you are entitled, contact us at 1-844-200-IMPO (4676). A member of our team will be pleased to answer your questions.

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