How to apply for the disability tax credit in Canada

Updated Oct. 30, 2026

To apply for the disability tax credit in Canada, you complete Part A of Form T2201, a medical practitioner completes Part B, and the Canada Revenue Agency decides whether you qualify. The credit is non-refundable, so it only reduces income tax owing, and approval can be claimed back up to 10 years.

The Canada Revenue Agency says the credit helps reduce the income tax that people with physical or mental impairments, or their supporting family members, may have to pay. If the credit is more than the tax a person owes, the agency does not refund the difference.

For the 2025 tax year, the CRA lists the disability amount at $10,138 for people 18 and older. For people under 18, it adds a supplement of $5,914, for a total of $16,052. The agency’s pages did not list 2026 figures as of Oct. 30.

Applying is a two-step process: first the application with a medical practitioner, then a claim on the tax return once it is approved.

The CRA says a person may be eligible if a medical practitioner certifies a severe and prolonged impairment in one of the listed categories, significant limitations in two or more categories, or the need for therapy to support a vital function. The categories are walking, mental functions, dressing, feeding, eliminating, hearing, speaking, vision and life-sustaining therapy.

A marked restriction means a person cannot do an activity, or it takes three times longer than for someone similar without the impairment, even with therapy, medication and devices. The CRA says it must be present all or almost all of the time, generally at least 90 per cent, and last or be expected to last at least 12 continuous months.

Not every practitioner can certify every category. According to the CRA’s application page, medical doctors and nurse practitioners can certify all impairments. Optometrists certify vision, audiologists hearing, psychologists mental functions and speech-language pathologists speaking. Occupational therapists can certify walking, feeding and dressing, and physiotherapists can certify walking.

The CRA said Part B must be completed only by a medical practitioner. A form where the applicant filled in Part B will not be processed.

People can apply digitally or on paper. For the digital route, the applicant completes Part A through a CRA account, under benefits and credits, or by phone at 1-800-959-8281 with an agent or 1-800-463-4421 for the automated line. The applicant then gives a reference number to the practitioner, who completes Part B online. The CRA said the reference number is valid for up to 12 months.

On paper, the applicant completes Part A, the practitioner completes Part B, and the whole form is mailed to a CRA tax centre in Jonquière, Que., Sudbury, Ont., or Winnipeg. The agency said Part A and Part B received separately are not considered a complete application.

The CRA said that as of July 14, applications can no longer be sent through the “submit documents” feature in a CRA account. They must go through the digital form or by mail.

The CRA did not state a processing time on its application page. It points applicants to its published processing-times page. It also said submitting the form together with a tax return may delay the tax assessment.

People already approved may be able to claim the credit for earlier years. The CRA said a claim can go back up to 10 years. It reassesses automatically only if the applicant checked the relevant box in Part A. Otherwise, a person can use the “change my return” option in a CRA account or write to the agency.

The CRA also said being eligible for the credit may help people access other federal programs, including the registered disability savings plan, the Canada workers benefit disability supplement, the child disability benefit and the Canada disability benefit. It said that being eligible for other federal or provincial disability programs does not affect eligibility for the credit.

Readers can see how the monthly payment works in our guide to the Canada Disability Benefit, or the payment amounts in our look at the Canada Workers Benefit. Whether a specific condition qualifies is a medical decision, and readers should confirm questions about their situation with their health care provider and the CRA.

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Sources: Canada Revenue Agency disability tax credit pages on the credit, eligibility, how to apply and claiming, all last modified Oct. 22, 2026.