Disability Tax Credit Rates by Province, Canada 2026
Canada's most complete province-by-province DTC comparison. See estimated amounts where you live for all 13 provinces and territories, plus the federal and provincial benefits that DTC approval unlocks beyond the credit itself.
DTC Annual Credit, All 13 Provinces & Territories
Click any province for detailed rates, application information, and provincial programs.
*2026 estimated rates. Federal credit ($1,481) applies nationwide. Québec requires separate Revenu Québec provincial application. Use calculator for your estimate →
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Provincial DTC Credit and Linked Benefits, 2026
The 2026 credit by province, plus the largest related federal or provincial benefit that DTC approval helps you access. Click a province name to open its full guide.
2026 estimates. Provincial credit values are based on each province's most recently published basic disability amount and lowest marginal tax rate. The federal credit is constant at $1,481. Always confirm with your provincial revenue ministry before filing.
| Province / Territory | Federal (2026) | Provincial (2026) | Combined | Key linked benefit DTC unlocks |
|---|---|---|---|---|
| Alberta | $1,481 | $2,100 | $3,581 | AISH application support |
| British Columbia | $1,481 | $606 | $2,087 | PWD pathway, RDSP matching grants |
| Manitoba | $1,481 | $1,704 | $3,185 | Provincial property-tax credit interaction |
| New Brunswick | $1,481 | $986 | $2,467 | NB Social Development disability supports |
| Newfoundland and Labrador | $1,481 | $941 | $2,422 | NL Physical Disability Tax Credit |
| Northwest Territories | $1,481 | $979 | $2,460 | NWT Income Assistance support |
| Nova Scotia | $1,481 | $1,009 | $2,490 | NS Poverty Reduction Credit pathway |
| Nunavut | $1,481 | $717 | $2,198 | Cost-of-living credit interaction |
| Ontario | $1,481 | $599 | $2,080 | Trillium Drug Program, ODSP support |
| Prince Edward Island | $1,481 | $1,158 | $2,639 | Social Assistance medical support |
| Québec | $1,481 | $2,260 | $3,741 | Solidarity Tax Credit boost |
| Saskatchewan | $1,481 | $1,664 | $3,145 | SAID medical record support |
| Yukon | $1,481 | $1,006 | $2,487 | Pioneer Utility Grant interaction |
How to claim. In every province except Québec, the provincial credit is applied automatically on your federal return via the provincial Form 428 (for example, ON428 for Ontario, BC428 for British Columbia). Québec residents also file form TP-752.0.14 with Revenu Québec for the provincial portion. AISH, ODSP, PWD, and SAID are separate income-support programs with their own medical eligibility, so DTC approval supports those applications but does not replace them.
Federal Benefits Every Province Unlocks With DTC Approval
The provincial credit varies, but DTC approval also opens four federal programs that work the same in every province. These often add up to more than the credit itself.
- Child Disability Benefit (CDB). Up to $3,411 per year (2026, indexed annually) for a child under 18 with an approved T2201. Paid monthly with the Canada Child Benefit. Income-tested.
- Registered Disability Savings Plan (RDSP). Up to $3,500 per year in matching Canada Disability Savings Grant for low-income families, plus up to $1,000 per year in Canada Disability Savings Bond requiring no contribution. Lifetime contribution limit $200,000.
- Canada Disability Benefit (CDB). Up to about $200 per month for working-age adults (18 to 64) with an approved T2201, launched July 2025. Income-tested.
- Home Accessibility Tax Credit (HATC). 15% federal credit on up to $20,000 of eligible renovations, for a maximum federal refund of $3,000 per year. Stackable with medical expense deductions.
The combined value of these four federal programs can exceed the DTC itself, especially for families with a child or a low-income adult. The RDSP alone can deliver tens of thousands of dollars over a working lifetime when matching grants and bonds are claimed every year. See our Canada Disability Benefit guide and Child Disability Benefit guide for the income thresholds and how to enrol.
How to Claim the Provincial DTC
For 12 of 13 provinces and territories, the provincial DTC is claimed automatically on your federal return. CRA sees that you have an approved T2201 on file, then applies the provincial disability amount on the corresponding provincial Form 428 (for example, ON428 for Ontario, BC428 for British Columbia). You do not file a separate provincial form.
Québec is the one exception. Québec residents file the federal T2201 with CRA and a separate form TP-752.0.14 with Revenu Québec for the provincial credit. The medical criteria are similar but the determinations are independent. It is possible to be approved federally and denied provincially in Québec, though uncommon.
If you moved provinces during the tax year, your DTC rate is determined by your province of residence on December 31. You do not need to re-apply when moving; the approved T2201 is nationwide. See our T2201 form guide for step-by-step application help, or our DTC denied guide if a previous application was rejected.
Province Rate FAQs
Each province sets its own disability amount and lowest marginal tax rate independently. Provincial DTC = provincial disability amount × provincial rate. Since both variables differ, the credit ranges from $599 (Ontario) to $2,260 (Québec) in provincial credit alone, before the federal $1,481 is added.
No. The federal DTC is identical for all Canadians, $1,481/year (base). Your province only affects the additional provincial portion. You file one T2201 application with CRA for both federal and provincial credits (except Québec, which has a separate provincial process through Revenu Québec).
Yes. Québec residents must apply to both the CRA (federal DTC) and Revenu Québec (provincial credit) separately. The criteria are similar but processed independently. The combined credit for Québec residents is $3,741/year, Canada's highest, because of Québec's 14% provincial rate.
Your DTC rate for a given tax year is based on your province of residence on December 31 of that year. You do not need to re-apply for the DTC when moving, your existing T2201 approval is valid nationwide.
DTC approval is the gateway to several federal programs. The Child Disability Benefit pays up to $3,411 per year for an approved person under 18. The Registered Disability Savings Plan (RDSP) provides up to $3,500 per year in matching grants plus up to $1,000 per year in bonds for low-income families. The Canada Disability Benefit pays up to about $200 per month to working-age adults. The Home Accessibility Tax Credit provides up to $3,000 in tax relief on eligible renovations.
In every province except Québec, the provincial DTC is claimed automatically on your federal tax return through the provincial Form 428. CRA forwards your DTC approval to the province. In Québec, residents must also file form TP-752.0.14 with Revenu Québec for the provincial credit.
Yes, in most cases. The DTC is a tax credit, while programs like AISH (Alberta), ODSP (Ontario), PWD (British Columbia), and SAID (Saskatchewan) are income-support programs with separate medical eligibility. Receiving the DTC does not reduce these benefits in most provinces, though a few provinces treat a retroactive DTC lump sum as income for one month. Always check with the program before depositing a large retroactive refund.