Disability tax credit (DTC)

The federal disability tax credit provides people with a disability or their family some relief from the costs related to the disability by reducing tax payable. The maximum disability amount you can claim for 2023 is $9,428. An additional amount of $5,500 can be claimed as a supplement for persons under 18 years of age and qualifies for disability. For more information on the calculation, see Supplement for a dependant under 18.

You can claim the disability amount if the Canada Revenue Agency (CRA) has an approved T2201 certificate on file for you or for the person for whom you’re claiming the tax credit (such as a dependant or your spouse or common-law partner). Your doctor or nurse practitioner must complete this form, certifying that you have a severe and prolonged impairment and provide related details.