How to apply for the DTC

What the DTC is

The disability tax credit (DTC) is a non-refundable tax credit for people with a severe and prolonged impairment. If you are approved, you can claim the credit on your tax return. It can also unlock other federal programs.

What the CRA looks at (information only)

Your medical practitioner must certify how your impairment affects daily life. The CRA compares Part B to these criteria. Even if you are unsure, you may still apply; the CRA decides from the practitioner's certification.

• Severe and prolonged impairment (generally expected to last at least 12 continuous months).
• Marked restriction in a basic activity of daily living: unable to do the activity, or it takes about three times longer than someone of similar age without the impairment, even with therapy, medication, or devices; present about 90% of the time.
• Cumulative effect: significant limitations in two or more categories that together equal one marked restriction.
• Life-sustaining therapy that supports a vital function.

The CRA states that you may still send an application even if you are not sure you meet the criteria.

How the application works

Form T2201 has two parts. Choose either the digital process or the paper process for the whole application. Do not mix methods.

1. 1

   Part A: You (or your legal representative)

   Complete Part A online in CRA My Account (Apply for DTC), by phone with the CRA, or on paper. You will receive a reference number valid for up to 12 months if you use the digital form.

2. 2

   Part B: Your medical practitioner

   Give your reference number to a qualified medical practitioner. They complete Part B using the CRA digital form for medical practitioners (or on paper). Applicants cannot complete Part B themselves.

3. 3

   Submission

   Digital: Part B submits automatically to the CRA when the practitioner finishes. Paper: mail the fully completed Part A and Part B together. Do not use the CRA account "submit documents" feature for new applications unless the CRA asks for more information.

4. 4

   CRA review

   The CRA reviews your application against the eligibility criteria. They may contact your practitioner for more information (the practitioner has 60 business days to respond). Track status in CRA My Account.

5. 5

   Notice of determination

   The CRA sends a notice of determination by mail or through CRA My Account. Processing times vary; check the CRA's current targeted processing times for Form T2201. Submit your application before you file your tax return to avoid assessment delays.

Prepare for your medical appointment

Many applications struggle because Part B lists a diagnosis without describing functional impact. Help your practitioner document how the impairment affects daily activities.

• Describe specific activities (feeding, dressing, walking, mental functions, etc.) and how long tasks take compared with someone of similar age.
• Note how often limitations occur (for example, daily, or nearly all the time) and whether they persist even with medication, therapy, or assistive devices.
• Bring examples from the past 12 months: school reports, therapy notes, hospital visits, or a symptom journal you kept at home.
• If multiple areas are affected, explain how they combine (cumulative effect) even when no single area meets the marked-restriction test alone.
• Ask whether your practitioner is familiar with Form T2201 Part B and the functional language the CRA expects.

Practitioners may charge a fee to complete the form. You are responsible for paying it, but you may be able to claim it as a medical expense on your tax return.

Common reasons applications stall or fail

These patterns come from CRA guidance on incomplete applications and denied decisions. They are tips to prepare, not predictions about your case.

• Part B describes a diagnosis but not how daily activities are restricted.
• Missing signatures, mismatched reference numbers, or Part A and Part B submitted separately on paper.
• Using both digital and paper methods, or sending a new application through "submit documents" when the CRA did not request it.
• Mandatory fields incomplete (SIN, name, address, date of birth) or illegible handwriting on paper forms.
• Duration or frequency of limitations not documented (CRA looks for prolonged, frequent effects).
• Filing your tax return at the same time without leaving time for the DTC review first.

If your application is denied

A denial is not necessarily the end. Your notice of determination explains why. Compare it with your copy of Form T2201 and the CRA eligibility criteria.

After DTC approval: RDSP grants and bonds

If you are approved for the DTC, you may be able to open a Registered Disability Savings Plan (RDSP) and receive matching grants and bonds. MyEligible's RDSP estimator can help you think about grant room once you have DTC approval.

Official sources (canada.ca)

• Disability tax credit overview
• How to apply for the DTC
• DTC eligibility criteria
• CRA review of your application
• CRA decision and if denied
• Form T2201, Disability Tax Credit Certificate
• CRA sign-in services (My Account)
• Check CRA processing times
• Help speed up your DTC application (2026)
• File an income tax objection