Disability tax credit (DTC)

Who is the DTC for?

The Disability Tax Credit (DTC) allows Canadians to pay lower taxes, receive higher family allowances (for parents or guardians of a disabled child), access the Registered Disability Savings Plan (RDSP), and much more. Applying is free.

Who is the DTC for?

For all Canadians who meet one or more of the following criteria:


What is considered a disability?

To qualify for the Disability Tax Credit (DTC), you or your dependent must have a severe and prolonged impairment.

A prolonged impairment means that an activity is impossible to perform or takes 3 times longer to perform than a person of similar age without impairment, even using care, tools or medication. The obstacle is almost always present and has lasted or is expected to last for at least 12 months.

Types of activities taken into account for the DTC

As well as the combination of two or more categories

When only one of the challenges does not meet the criteria, it is also possible to combine two of them (this does not include essential therapeutic care).

Autism and the DTC

Since 2021, the Mental Functions category allows many autistic people to benefit from the DTC, even if they function in the other categories. The same goes for people with a mental health disorder, disabling ADHD, Tourette syndrome, intellectual disability, and more.

What does Mental Functions mean?

Extrait de canada.ca

Adaptative Functioning

  • Adapting to change, expressing basic needs, go out into the community
  • Initiate common, simple transaction
  • Perform basic hygiene or self-care activities
  • Perform necessary, everyday tasks


  • Demonstrate an awareness of danger and risks to personal safety
  • Demonstrate basic impulse control


  • Focus on a simple task for a any length of time
  • Absorb and retrieve information in the short-term


  • Make and carry out simple day-to-day plans
  • Self-direct to begin everyday tasks


  • Choose weather-appropriate clothing
  • Make decisions about their treatment and welfare
  • Recognize the risks of being taken advantage by others
  • Understand the consequences of their actions or decisions


  • Remember basic personal information (such as date of birth and address)
  • Remembering material of importance and interest to themselves
  • Remember simple instructions

The perception of reality

  • Demonstrate an accurate understanding of reality
  • Distinguish reality from delusions and hallucinations


  • Identifying everyday problems
  • Implement solutions to simple problems

Regulation of behavior and emotions

  • Behave appropriately for the situation
  • Demonstrate appropriate amotional responses for the situation
  • Control mood to avoid the risk of harm self or others

Verbal and non-verbal comprehension

  • Understand and respond to non-verbal cues and information
  • Understand and respond to verbal information

End of canada.ca excerpt

Applying for the DTC

You can find the T2201 form on the Government of Canada website.

List of professionals who can complete Part B

Many healthcare professionals can fill out the T2201 form. Some can complete all sections, while others can complete only specific sections. Here is the information about this list.


Please note that for people with ADHD, autism or intellectual disabilities, the mental functions section is the most important part.


It’s best to be prepared before going to the health care professional.

Many people don’t realize just how much is in place around them to help them function, so asking others for their opinion helps to get a clearer answer.

Then talk to your health-care professional to ensure that you include as much detail as possible on the form. A simple diagnosis is not enough to qualify for the tax credit.

For the doctor

Here’s some additional information for doctors (in french) about the expanded criteria.


It’s a good idea to gather all the information, reports, and follow-ups you already have, in preparation for the meeting with the healthcare professional who will fill out Part B of the form. The more complete the information, the better the professional will be able to support the request.

Next steps

Once eligibility for the DTC has been established, the Registered Disability Savings Plan (RDSP) can be opened for the disabled person or their dependent.

Mathieu Boily

Conseiller en sécurité financière
Représentant en épargne collective