Tax · Eligibility checklist

Disability Tax Credit estimator.

CRA's Disability Tax Credit is not a formula — it is a checklist. Answer against the real criteria and see where you likely land.

You may qualify if a medical practitioner would certify, on Form T2201, that you are blind, or markedly restricted in one basic activity of daily living, or significantly restricted in two or more (their combined effect equal to being markedly restricted in one), or that you need life-sustaining therapy — and that the impairment is prolonged (12+ months) and present at least 90% of the time.

Only a medical practitioner's certification and CRA's own determination decide actual eligibility. This tool estimates only.

CRA Form T2201 criteria2026 credit valuesVerified 24 September 2026

The real CRA criteria (Form T2201)

You may be eligible if a medical practitioner certifies at least one of the following:

You are blind.
You are markedly restricted in at least one basic activity of daily living: vision, speaking, hearing, walking, elimination, feeding, dressing, or mental functions necessary for everyday life.
You are significantly restricted (but not quite markedly) in two or more of those same activities, where their cumulative effect is equivalent to being markedly restricted in one.
You need life-sustaining therapy — at least 2 times a week, averaging at least 14 hours a week — to support a vital function.

AND both of:

Prolonged: the impairment has lasted, or is expected to last, a continuous period of at least 12 months.
Present most of the time: the restriction applies all or substantially all of the time — at least 90%.

What it's worth (2026)

If approved, the disability amount can be claimed on line 31600 of your federal return. For 2026: federal base amount $10,341 (CRA canada.ca Line 31600 page: $10,138 for 2025, indexed by CRA's published 2.0% 2026 indexation factor) at the lowest federal rate of 14% — a federal credit of about $1,448. Ontario adds its own disability amount on line 5844, base $10,494 at Ontario's lowest rate of 5.05% — about $530 more. The Ontario figure is sourced from a third-party tax-prep summary, not independently confirmed against a primary canada.ca/ontario.ca page in this build — verify before relying on it. These are non-refundable credits: they reduce tax payable, they do not create a refund on their own, and unused amounts can often be transferred to a supporting family member.

Worked example: what an approved credit is worth

Federal disability amount for 2026 is $10,341 at the lowest federal rate of 14%: $10,341 × 14% = $1,447.74. Ontario’s amount of $10,494 at 5.05% adds $529.95, for a combined $1,977.69 of non-refundable credits.

If your federal tax is only $600, you use $600 and $847.74 is unused and can generally be transferred to a spouse, common-law partner or supporting family member.

Checklist example: someone certified as markedly restricted in walking for 12 months or more, all or substantially all of the time, meets the test. Someone significantly restricted in both vision and hearing may qualify through the cumulative-effect route. Someone with a six-month recovery does not meet the 12-month requirement.

Sources

Last verified 24 September 2026. The Ontario disability amount is not confirmed against a primary Ontario page; check it before relying on it.

CRA — Disability tax credit — eligibility and the application process

Common mix-ups

Often assumedI have a diagnosed condition on my medical file, so I qualify for the disability tax credit.

What the source saysThe CRA states that eligibility for the DTC is not based on a diagnosis. It depends on how an impairment affects physical or mental functions, and each application is reviewed case by case. ^[1]
Often assumedMy doctor's note is enough, and the credit starts as soon as they sign the form.

What the source saysA practitioner certifies the effects of the impairment in Part B of Form T2201, but the CRA decides. Per its page, the CRA's decision is based on the information the medical practitioner gave in Part B. You are notified of the outcome and can ask for a second review or file an objection within 90 days. ^[1]
Often assumedIf approved this year, I can only claim the credit from now on. Earlier years are lost.

What the source saysThe CRA says DTC eligibility can go back a maximum of 10 years from the date it received the application. The Taxpayers' Ombudsperson also notes that an eligible person, or a supporting family member, can request that the credit be applied retroactively for up to 10 previous tax years. ^[2]

Checked against these sources on 2026-10-26.

Frequently asked questions

Is the Disability Tax Credit based on my income?

No. Eligibility depends entirely on the severity and duration of your impairment as certified by a medical practitioner — not on income. Income only affects how much of the non-refundable credit you can actually use in a given year.

What if I'm restricted in two activities but not "markedly" in either?

CRA allows a cumulative-effect route: being significantly (but not markedly) restricted in two or more basic activities of daily living can qualify if their combined effect is equivalent to being markedly restricted in one.

Who fills out Form T2201?

You start it, then a medical practitioner (physician, nurse practitioner, and depending on the section, optometrist, audiologist, occupational therapist, physiotherapist, psychologist or speech-language pathologist) completes the certification. CRA makes the final determination.

Can the credit be transferred to someone else?

Yes. If you cannot use the full non-refundable credit against your own tax payable, the unused portion can generally be transferred to a spouse, common-law partner, or another supporting family member.

Estimate only — not a determination

This tool is a checklist against CRA's published criteria, not a medical or tax opinion. Only a medical practitioner's certification on Form T2201 and CRA's own review decide actual eligibility and the credit amount.