The Disability Tax Credit is a tax credit that is used to reduce your income tax payable. It is non-refundable, but you can file T1 adjustments up to 10 years back if you have paid income taxes during that period and you will receive a refund.
You will need your doctor’s approval on a Disability Tax Credit form (T2201) and be approved by Canada Revenue Agency before claiming this credit.
Do I qualify?
You may be eligible if you or a family member has an impairment that is prolonged (has lasted or expected to last for a continuous period of at least 12 months) and is restrictive all or substantially all of the time (90%).
Impairments include basic activities of daily living, such as:
- Elimination (bladder/bowel functions)
- Mental functions
- Life-sustaining therapy
To better determine if you qualify, please see this questionnaire from Canada Revenue Agency: