Disability Tax Credit Calculator
Calculate your Canadian Disability Tax Credit (DTC). See federal and provincial credit amounts, the under-18 supplement, and how much you or a supporting family member can save on taxes.
Your Details
DTC Summary
Retroactive Claims Available
You can request the DTC for up to 10 prior tax years. Potential value: $19,782. File a T1-ADJ (T1 Adjustment Request) or use My Account on the CRA website for each prior year. The CRA will reassess and issue any refunds owed.
Eligibility Information
Qualifying Impairment Types
- Vision
- Speaking
- Hearing
- Walking
- Elimination (bowel or bladder functions)
- Feeding
- Dressing
- Mental functions necessary for everyday life
- Life-sustaining therapy (e.g., dialysis, insulin therapy)
Key Requirements
- Impairment must be severe and prolonged (12+ months)
- 90%+ of the time restriction on basic activity of daily living
- Cumulative effect rule: two or more moderate impairments may qualify
- T2201 Disability Tax Credit Certificate required (signed by medical practitioner)
- Transfer rules: can be transferred to spouse, common-law partner, or supporting relative
How the DTC works: The Disability Tax Credit (DTC) is a non-refundable federal and provincial tax credit that reduces income tax payable for individuals with a severe and prolonged impairment in physical or mental functions. The federal base credit rate is 14% applied to an indexed base amount ($10,341 in 2026). An additional supplement is available for individuals under 18. If the person with the disability cannot use all or part of the credit (because their tax owing is lower than the credit), the unused portion may be transferred to a supporting person such as a spouse, common-law partner, parent, grandparent, child, grandchild, sibling, aunt, uncle, niece, or nephew. Ontario provides its own provincial DTC at 5.1% on a base amount of $10,504.
About the Disability Tax Credit
The Disability Tax Credit (DTC) is a non-refundable tax credit that helps people with significant physical or mental impairments reduce the income tax they pay. To be eligible, a qualified medical practitioner must certify on Form T2201 that you have a severe and prolonged impairment lasting at least 12 consecutive months that markedly restricts your ability to perform basic activities of daily living.
Under-18 supplement: If the eligible person is under 18 at the end of the tax year, an additional supplement amount applies on top of the base DTC. For 2026, the federal supplement base is $6,032 ($844 additional credit), subject to a reduction based on child and attendant care expenses claimed for the individual.
Credit transfer to family members: If the person with a disability cannot use the full DTC because their tax payable is too low, the unused portion can be transferred to a supporting family member — such as a spouse, parent, grandparent, sibling, aunt, uncle, niece, or nephew. The calculator shows both the claimant's credit and the transferable amount.
Quebec note: Quebec administers its own provincial disability credit separately through Revenu Quebec. Quebec residents receive the federal DTC for federal taxes, but the provincial portion shown for Quebec reflects the provincial disability amount under the Quebec Income Tax Act, which has its own eligibility and certification process.