Claim this credit if you have, or support someone with, a disability

Do you or a loved one suffer from a physical or mental disability?

The Disability Tax Credit (DTC) is a non-refundable tax credit that can reduce the amount of taxes that an individual with disabilities or their supporting persons may have to pay. Prior to claiming this credit, a T2201 form must be completed by a medical professional and sent to CRA for their review and approval. Depending on the onset of the disability, the claim can also be made retroactively for up to ten prior years.  

To be eligible for the DTC, a person’s physical or mental impairment has to last, or is expected to last, for a continuous period of at least 12 months. If the individual with the disability does not have enough income to utilize all of the DTC, then any unused amounts can be transferred to the individual’s spouse or caregiver. 

Disabled individuals who qualify to claim the DTC are also able to claim attendant care costs they may incur as medical expenses as a result of the disability. Often attendant care costs are part of the costs paid to live in a lodge or nursing home. 

Another benefit of qualifying for the DTC is having the opportunity to have a Registered Disability Savings Plan (RDSP). The RDSP is a tax deferred registered savings plan for disabled individuals under the age of 60. Significant government grants and bonds are available for individuals with a RDSP, depending on their specific circumstances. 

Questions?

For more information about the Disability Tax Credit, please contact your local Avail office or complete the form below.