Who is the DTC for?SIMPLIFIED EXPLANATION
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:
- Are disabled
- Are parents of disabled children
- Have a disabled dependent
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
- Walking
- Mental functions
- Dressing
- Feeding
- Eliminating (bowel or bladder functions)
- Hearing
- Speaking
- Vision
- Life-sustaining therapy
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
Attention
- Demonstrate an awareness of danger and risks to personal safety
- Demonstrate basic impulse control
Concentration
- Focus on a simple task for a any length of time
- Absorb and retrieve information in the short-term
Goal-setting
- Make and carry out simple day-to-day plans
- Self-direct to begin everyday tasks
Judgment
- 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
Memory
- 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
Problem-solving
- 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
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.
- Doctors: all sections
- Nurse practitioners: all sections
- Optometrists: sight
- Audiologists: hearing
- Occupational therapists: walking, eating, dressing
- Physiotherapists: walking
- Psychologists: mental functions required for activities of daily living
- Speech therapists: speaking
Important
Please note that for people with ADHD, autism or intellectual disabilities, the mental functions section is the most important part.
Preparation
It’s best to be prepared before going to the health care professional.
- Fill out the forms yourself before the meeting
- Ask family members for help so you don't forget anything
- Seek the advice of family and friends to ensure that all aspects are covered.
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.
https://www.conseiller.ca/nouvelles/economie/budget-le-ciph-enfin-elargi/
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.