CRA Disability Tax Credit (DTC) Guide & Eligibility 2026 | NationRules
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CRA Disability Tax Credit (DTC) Guide

Reduce your income taxes and unlock tax-free matching government grants with the Registered Disability Savings Plan (RDSP).

DTC Preliminary Eligibility Check

Answer these simple questions to assess your probability of getting approved for the credit:

Claiming Backdated Disability Credits

If you qualify for the DTC but did not claim it in previous years, the CRA allows you to request retroactive adjustments:

  • The 10-Year Retroactive Rule: When filing Form T2201, check the box under Section 3 to request that the CRA automatically adjust your tax returns for **up to 10 previous calendar years** in which the impairment existed.
  • Transferring to a Supporter: If the person with the disability does not have enough taxable income to utilize the non-refundable credit, the unused portion can be transferred to a supporting spouse, parent, child, or common-law partner.
  • Child Disability Benefit: Parents of children under 18 who qualify for the DTC will also receive an additional monthly tax-free **Child Disability Benefit** added directly to their Canada Child Benefit (CCB) payments.
DTC Program Facts
Form RequiredForm T2201
DTC Claim LimitUp to $9,800 CAD/yr
Retroactive ClaimUp to 10 Years
RDSP MatchingUp to $70,000 CAD