Disability Tax Credit Calculator
Calculate your Canadian Disability Tax Credit (DTC). See federal and provincial credit amounts, the under-18 supplement, and how much you or a supporting family member can save on taxes.
Your Details
DTC Summary
Retroactive Claims Available
You can request the DTC for up to 10 prior tax years. Potential value: $19,782. File a T1-ADJ (T1 Adjustment Request) or use My Account on the CRA website for each prior year. The CRA will reassess and issue any refunds owed.
Eligibility Information
Qualifying Impairment Types
- Vision
- Speaking
- Hearing
- Walking
- Elimination (bowel or bladder functions)
- Feeding
- Dressing
- Mental functions necessary for everyday life
- Life-sustaining therapy (e.g., dialysis, insulin therapy)
Key Requirements
- Impairment must be severe and prolonged (12+ months)
- 90%+ of the time restriction on basic activity of daily living
- Cumulative effect rule: two or more moderate impairments may qualify
- T2201 Disability Tax Credit Certificate required (signed by medical practitioner)
- Transfer rules: can be transferred to spouse, common-law partner, or supporting relative
How the DTC works: The Disability Tax Credit (DTC) is a non-refundable federal and provincial tax credit that reduces income tax payable for individuals with a severe and prolonged impairment in physical or mental functions. The federal base credit rate is 14% applied to an indexed base amount ($10,341 in 2026). An additional supplement is available for individuals under 18. If the person with the disability cannot use all or part of the credit (because their tax owing is lower than the credit), the unused portion may be transferred to a supporting person such as a spouse, common-law partner, parent, grandparent, child, grandchild, sibling, aunt, uncle, niece, or nephew. Ontario provides its own provincial DTC at 5.1% on a base amount of $10,504.
About the Disability Tax Credit
The Disability Tax Credit (DTC) is a non-refundable tax credit that helps people with significant physical or mental impairments reduce the income tax they pay. To be eligible, a qualified medical practitioner must certify on Form T2201 that you have a severe and prolonged impairment lasting at least 12 consecutive months that markedly restricts your ability to perform basic activities of daily living.
Under-18 supplement: If the eligible person is under 18 at the end of the tax year, an additional supplement amount applies on top of the base DTC. For 2026, the federal supplement base is $6,032 ($844 additional credit), subject to a reduction based on child and attendant care expenses claimed for the individual.
Credit transfer to family members: If the person with a disability cannot use the full DTC because their tax payable is too low, the unused portion can be transferred to a supporting family member — such as a spouse, parent, grandparent, sibling, aunt, uncle, niece, or nephew. The calculator shows both the claimant's credit and the transferable amount.
Quebec note: Quebec administers its own provincial disability credit separately through Revenu Quebec. Quebec residents receive the federal DTC for federal taxes, but the provincial portion shown for Quebec reflects the provincial disability amount under the Quebec Income Tax Act, which has its own eligibility and certification process.
Federal DTC amounts by year
| Year | Base amount | Under-18 supplement | Credit rate | Federal credit value |
|---|---|---|---|---|
| 2026 | $10,341 | $6,032 | 14% | $1,448 |
| 2025 | $10,138 | $5,914 | 14.5% | $1,470 |
| 2024 | $9,872 | $5,758 | 15% | $1,481 |
The 2025 rate is 14.5% because the lowest federal tax rate dropped from 15% to 14% effective 1 July 2025 (half-year blended). 14% applies from 2026 onward.
DTC by province (2026, adult)
| Province / Territory | Provincial base | Provincial credit | Combined (fed + prov) |
|---|---|---|---|
| Alberta | $17,563 | $1,756 | $3,204 |
| British Columbia | $9,893 | $501 | $1,948 |
| Manitoba | $6,304 | $681 | $2,129 |
| New Brunswick | $10,210 | $960 | $2,407 |
| Newfoundland and Labrador | $7,616 | $663 | $2,110 |
| Northwest Territories | $14,758 | $871 | $2,318 |
| Nova Scotia | $7,488 | $658 | $2,106 |
| Nunavut | $16,733 | $669 | $2,117 |
| Ontario | $10,504 | $530 | $1,978 |
| Prince Edward Island | $7,028 | $678 | $2,126 |
| Quebec | $4,205 | $589 | $2,036 |
| Saskatchewan | $14,266 | $1,498 | $2,946 |
| Yukon | $10,341 | $662 | $2,110 |
Quebec's provincial amount works differently (own certification via Revenu Quebec). Under-18 supplements vary by province.
Worked examples (2026)
Adult in Ontario, $50,000 taxable income
| Federal credit | $1,448 |
| Ontario credit | $530 |
| Total credit | $1,978 |
Child under 18 in Alberta, no income — transfer to parent ($90,000 income)
| Total credit (incl. supplements) | $5,367 |
| Transferable to parent | $5,367 |
Up to 10 prior years can be claimed retroactively via T1-ADJ once Form T2201 is approved by the CRA.
Frequently asked questions
How much is the Disability Tax Credit worth in 2026?
For 2026, the federal DTC base amount is $10,341 at 14% ≈ $1,448 federal credit. Provincial credits vary significantly: Ontario provides roughly $530, Alberta approximately $1,756, and Saskatchewan around $1,498. Combined federal and provincial credits typically range from $2,000 to $3,200 depending on your province of residence.
Can I transfer the Disability Tax Credit to a family member?
Yes. If you are eligible for the DTC but cannot use the full credit because your tax payable is too low, you can transfer the unused portion to a supporting family member. Eligible supporters include a spouse or common-law partner, parent, grandparent, child, grandchild, brother, sister, aunt, uncle, niece, or nephew who financially supports the person with a disability.
Can I claim the DTC retroactively?
Yes. Once your T2201 Disability Tax Credit Certificate is approved by the CRA, you can claim the DTC retroactively for up to 10 prior tax years by filing a T1-ADJ (T1 Adjustment Request) for each year. This can result in a significant lump-sum refund if you were eligible in previous years but did not claim the credit.
What conditions qualify for the Disability Tax Credit?
To qualify, you must have a severe and prolonged impairment in physical or mental functions. The CRA recognizes impairments in vision, speaking, hearing, walking, eliminating (bowel or bladder functions), feeding, dressing, and mental functions necessary for everyday life. 'Prolonged' means the impairment has lasted or is expected to last at least 12 consecutive months. A qualified medical practitioner must certify the impairment on Form T2201.
Does DTC approval unlock other benefits?
Yes. DTC approval is a gateway to several additional federal programs: the Registered Disability Savings Plan (RDSP), which allows tax-sheltered savings of up to $200,000; the Canada Disability Benefit (CDB), a direct monthly payment of up to $200 for working-age Canadians; the Child Disability Benefit supplement for children under 18; and the disability supplement of the Canada Workers Benefit for lower-income earners.
Related tools
Medical Expense Tax Credit
Calculate your federal and provincial medical expense tax credit and see how much your eligible expenses save on taxes.
Income Tax Calculator
Calculate your federal and provincial income tax, marginal rates, and after-tax take-home pay.
Canada Disability Benefit Calculator
Estimate your monthly CDB payments — up to $200/month for working-age Canadians with DTC.
Sources
Last updated July 2026. Reflects 2025 and 2026 CRA disability amounts.