Disability
Disability Tax Credit (DTC)
A non-refundable tax credit for people with severe and prolonged impairments in physical or mental functions. Approval is based on how your condition affects daily life, not on your diagnosis alone.
DTC approval can unlock other programs, including the Canada Disability Benefit and RDSP grants, and may reduce the tax you owe.
Where you may see this
CRA notices, T2201 forms, medical practitioner certifications, and benefit applications that ask if you are DTC-approved.
Commonly confused with
Canada Disability Benefit (CDB), the DTC is a tax credit; CDB is a separate monthly payment.
Related terms
Disability
Canada Disability Benefit (CDB)
A federal monthly payment for working-age people with disabilities who meet income and DTC-related requirements. It is separate from provincial disability assistance.
View termDisability
DTC renewal
Re-applying for the Disability Tax Credit when CRA's approval period ends or your condition changes.
View termDisability
Prolonged impairment
An impairment expected to last, or that has lasted, for a continuous period of at least 12 months (or is likely to result in death).
View termDisability
Functional limitation
A restriction in your ability to perform everyday activities such as walking, remembering, or managing personal care, often described in disability assessments.
View termDisability
Medical adjudication
The process a government program uses to review medical evidence and decide whether you meet its disability definition.
View term
Official source
Canada.ca · Official source