Canada's Free Disability Tax Credit Guide & Calculator

The Disability Tax Credit (DTC) is a non-refundable federal tax credit provided by the Canada Revenue Agency (CRA) to help reduce the income tax paid by people with disabilities or those who support them. For 2026, the federal base amount is $9,872, resulting in a credit of up to $1,481.

The 2026 federal DTC base amount is $9,872 (credit: $1,481). Children under 18 receive an additional $5,758 supplement (credit: $864). Combined with your province's credit, the total annual DTC can range from approximately $2,000 to over $5,000 per year.

Use our free DTC calculator to see your province-specific estimate.

You may qualify if you have a severe and prolonged impairment in physical or mental functions that markedly restricts one or more basic activities of daily living, or requires life-sustaining therapy. The impairment must last or be expected to last at least 12 months, and a medical practitioner must certify it on T2201.

Basic activities include: vision, speaking, hearing, walking, eliminating, feeding, dressing, and mental functions necessary for everyday life.

Yes. If you were eligible in previous years but did not claim the DTC, you can request adjustments (T1-ADJ) for up to 10 prior tax years. This can result in a significant retroactive refund, depending on your income and provincial rates.

Yes, if the person with the disability does not need the full credit to reduce their taxes to zero, the unused portion can be transferred to a supporting family member, such as a spouse, parent, grandparent, child, grandchild, sibling, aunt, uncle, niece, or nephew. The caregiver amount for 2026 is $7,607.

Yes. The federal DTC reduces federal income tax, but most provinces also have their own disability credits that reduce provincial income tax. These are typically applied automatically when you claim the DTC federally, except in Québec, which requires a separate application through Revenu Québec.