How do I qualify for the Disability Tax Credit in Ontario?

The Disability Tax Credit (DTC) is a federal non-refundable credit for individuals with a severe and prolonged mental or physical impairment that markedly restricts one or more basic activities of daily living, or requires life-sustaining therapy. "Severe and prolonged" means the restriction has lasted or is expected to last at least 12 consecutive months.

To apply, a medical practitioner (doctor, nurse practitioner, optometrist, physiotherapist, audiologist, psychologist, or occupational therapist, depending on the type of impairment) must certify the impairment on CRA Form T2201. CRA then reviews the application and issues a decision. If approved, the DTC applies from the certified start date — going back up to 10 years if you filed returns for those years without claiming it.

The DTC is claimed on Schedule 1 of your federal T1 return and also generates a provincial credit through the Ontario calculation. If your income is low and you cannot fully use the credit, the unused portion can be transferred to a supporting person (parent, spouse, etc.) who claims it on their return. The DTC also opens eligibility for the Registered Disability Savings Plan and the Child Disability Benefit.