Form T2201, Disability Tax Credit Certificate, is the 2-part application for Canada's disability tax credit (DTC). You fill in Part A, a medical practitioner certifies the effects of the impairment in Part B, and the CRA decides whether you qualify. If approved, the 2025 disability amount is $10,138, with a supplement of $5,914 for a person under 18, and you may claim it for up to 10 past years.
The DTC is non-refundable, so it reduces income tax rather than paying cash, but approval also opens doors to other federal programs, which is why it pays to apply even in a low-tax year. Everything below comes from the CRA's T2201 page and its disability tax credit pages, and the figures are as of October 2026.
Who qualifies for the DTC
You may be eligible if a medical practitioner certifies that you have a severe and prolonged impairment in 1 of the categories, significant limitations in 2 or more categories, or receive therapy to support a vital function.
A marked restriction means you're unable to do the activity, or it takes 3 times longer than someone of similar age without the impairment, even with therapy, medication and devices. It has to be present all or almost all of the time, generally at least 90%, and has lasted or is expected to last at least 12 months in a row.
- Walking
- Mental functions
- Dressing
- Feeding
- Eliminating (bowel or bladder functions)
- Hearing
- Speaking
- Vision
- Life-sustaining therapy
The cumulative route is easy to miss. If no single impairment is severe enough on its own, 2 or more significant limitations can qualify when, combined, they're equivalent to a marked restriction in one category. Life-sustaining therapy isn't part of that combination.
Who can certify Part B
| Medical practitioner | Impairments they can certify |
|---|---|
| Medical doctor | All impairments |
| Nurse practitioner | All impairments |
| Optometrist | Vision |
| Audiologist | Hearing |
| Occupational therapist | Walking, feeding, dressing |
| Physiotherapist | Walking |
| Psychologist | Mental functions |
| Speech-language pathologist | Speaking |
If the practitioner charges a fee to complete the form, you pay it, but the CRA says you may be able to claim it as a medical expense on your return.
How to apply
- Choose one method for both parts: the digital form, online or by phone, or the paper T2201 by mail. The CRA can't process an application where Part A and Part B arrive in different formats.
- Fill in Part A, as the person with the impairment or their legal representative. If a family member will claim the credit, name them in Part A question 2 now to save time later.
- Have the medical practitioner complete Part B.
- Send it in. Since July 14, DTC forms can't be sent through the submit documents section of a CRA account; use the digital application or mail.
- Wait for the decision. If you're approved, the CRA can adjust earlier returns automatically where it applies.
How much the DTC is worth
| Year | Disability amount | Supplement for under 18 |
|---|---|---|
| 2025 | $10,138 | $5,914 |
| 2024 | $9,872 | $5,758 |
| 2023 | $9,428 | $5,500 |
| 2022 | $8,870 | $5,174 |
| 2021 | $8,662 | $5,053 |
These are the disability amounts you claim on your return, not cash paid to you; the credit they produce reduces your income tax. For 2025, someone 18 or older claims $10,138; someone under 18 at the end of the year can claim $10,138 plus the $5,914 supplement, $16,052 in total. If the credit is more than the tax owed, the CRA won't refund the rest.
Claiming, transferring and going back 10 years
The person with the impairment claims it on line 31600 once approved. If they don't need all of it, the unused part can transfer to a supporting family member: someone they depend on for food, shelter or clothing, such as a spouse or common-law partner, parent, grandparent, child, grandchild, brother, sister, aunt, uncle, niece or nephew, or the same relatives of their spouse or partner.
And if you were eligible in earlier years but never claimed, you may be able to go back up to 10 years. Approval also matters beyond tax: the CRA says being eligible may help you access the registered disability savings plan, the Canada workers benefit disability supplement, the child disability benefit and the Canada disability benefit.
If you're also adjusting what's withheld from your pay, the TD1 form is where most personal credits are claimed with your employer; your annual T4 slip then shows the tax that was deducted.
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Why DTC applications stall
- Mixed formats: a digital Part A with a paper Part B, or the reverse, can't be processed.
- The wrong practitioner: a physiotherapist can certify walking, but not mental functions or vision.
- Describing the diagnosis rather than the effects. The practitioner certifies the effects of the impairment on daily activities, measured against the 3 times longer and 90% tests.
- Uploading the form through submit documents in a CRA account, which hasn't been accepted since July 14.
- Leaving Part A question 2 blank when a family member will claim the credit, which means a separate signed request later.
The verdict
If an impairment makes a basic activity take 3 times longer most of the time, apply. Approval can reach back 10 years, and it can open up other federal benefits as well. Pick one method, get the right practitioner for the impairment, and name the supporting family member in Part A so the credit doesn't go to waste.
Frequently asked questions
What is Form T2201?
It's the Disability Tax Credit Certificate, the 2-part application for the disability tax credit: Part A by the applicant and Part B by a medical practitioner.
How much is the disability tax credit for 2025?
The 2025 disability amount is $10,138, plus a $5,914 supplement for a person under 18, for a total of $16,052.
Who can sign the T2201?
Medical doctors and nurse practitioners can certify all impairments; optometrists, audiologists, occupational therapists, physiotherapists, psychologists and speech-language pathologists can certify impairments in their own areas.
Can I claim the DTC for past years?
If you were eligible but didn't claim, you may be able to claim going back up to 10 years.
Is the disability tax credit refundable?
No. It's a non-refundable credit, so the CRA won't refund any part that's more than the tax you owe.
Can I submit the T2201 through my CRA account?
Not through the submit documents section. Since July 14 you must use the digital DTC application or mail the paper form.
