1. What is a Disability Tax Credit or Disability Tax amount?
A Disability Tax Credit, also known as a Disability Tax Amount, is a non-refundable tax credit used to reduce income tax payable for eligible individuals.
2. Who are eligible for the DTC?
Individuals eligible for DTC should have impairment in physical or mental functions that lasted or is expected to last for a continuous period of at least 12 months. A qualified practitioner certifies that the impairment is severe and prolonged. Qualified practitioners are doctors, optometrists, audiologists, occupational therapists, physiotherapists, psychologists and speech-language pathologists.
3. Which physical and mental disabilities affecting an individual could make him/her eligible for DTC?
Below is the list of impairments that have made applicants eligible for the DTC in the past:
| Disabilities: | Amputation | Angina |
| Alzheimer's Disease | Ankle Surgery | Anxiety |
| Arthritis | Asperger Syndrome | Asthma |
| Attention Deficit Disorder | Attention Deficit Hyperactivity Disorder | Autism |
| Auto-Immune Disorder | Back Injury | Bi-Polar Disorder |
| Bladder disorder | Blindness | Bowel Disorder |
| Brain Injury | Brain Tumour | Broken Bone(s) |
| Cancer | Cavus Foot | Celiac Disease |
| Cerebral Hemorrhage | Cerebral Palsy | Chemical Sensitivities |
| Chromosome Anomaly | Chronic Fatigue Syndrome | Chronic Inflammatory |
| Demyelinating Polyneuropathy | Chronic Obstructive Pulmonary Disease | Chronic Pain |
| Crohn's Disease | Cognitive Impairment | Congenital Adrenal Hyperplasia |
| Congenital Adrenal Hyperplasia | Congenital Heart Defect | Congestive Heart Failure |
| Coronary Artery Disease | Cystic Fibrosis | Deafness |
| Degenerative Disc Disease | Dementia | Depression |
| Dexterity Issues | Diabetes | Diabetes (Type 1) |
| Down's Syndrome | Dyslexia | Eating Disorder |
| Electrocution | Emphysema | Epilepsy |
| Failed Back Syndrome | Fetal Alcohol Syndrome | Fibromyalgia |
| Foot Ulcers | Fused Wrist | Hearing Loss |
| Heart Attack | Heart Defect | Heart Disease |
| Hepatitis | Herniated Discs | Hip Injury/Pain |
| HIV | Ileostomy | Learning Disability |
| Lumbar Disc Disease | Knee Injury/Pain | Mood Disorder |
| Nerve Damage | Lupus | Myasthenia Gravis |
| Paralysation | Multiple Sclerosis | Osteoarthritis |
| Post-Polio Syndrome | Obsessive Compulsive Disorder | Personality Disorder |
| Scoliosis | Parkinson's Disease | Post Traumatic Stress Disorder |
| Social Anxiety Disorder | Polycystic Kidney Disease | Schizophrenia |
| Speech Disorder | Rheumatoid Arthritis | Sleeping Disorder |
| Spinal Stenosis | Selective Mutism | Spastic Paralysis |
| Trigeminal Neuralgia | Spinal Disorder | Spinal Injury/Pain |
| Stroke | Tourette's Syndrome | |
| Vision Impairment | Walking Impairment |
4. Will I still be legible to apply for a DTC even if I do not have a taxable income because my disability prevented me from going to work?
Yes. The DTC can be transferred to supporting family members to reduce their taxable income. Eligibility for DTC is not determined by your annual taxable income.
5. My son/daughter is under 18 and has a disability. Can she claim DTC even if she/he does not have a taxable income?
Yes. The DTC can be transferred to supporting family members so that the child with disability can claim the DTC.
6. How long does it take to receive the DTC? And do I have to pay tax for it?
Once your claim is filed with the CRA it may take up to a maximum of 6 months for the institution to process the claim. However, the average time is 16 weeks, or four months. DTC payments are usually made in 3 installments. No, you don't have to pay taxes for it. The money is non-taxable.
7. I am currently receiving payments from the WCB. Will my WCB payments be affected if I'm eligible for the DTC?
Generally no. The WCB does not consider the DTC in its calculation of net earnings when determining the base amount for which your compensation rate applies. Your provincial WCB can give you a complete description of their calculation method of net earnings.
8. I have had disability since birth. Is the DTC retroactive?
Yes. You may file retroactive claims for a maximum of the previous 10 years under the Taxpayer Relief provisions.
9. Can I still apply for DTC based on restrictions I have had in the past years?
Yes. You can apply for credits/ benefits as long as your restriction lasted continuously for at least one year.
10. If I am deemed eligible for DTC will it affect my chances of getting approved for other government loans such as OSAP and other student loans?
No. Your eligibility for DTC will not affect your application for OSAP/student loans.
11. What assurance do I get that the private information I release remains confidential?
We treat your private information with respect, and in the same way that we would like our private information to be treated. You can be assured that we will protect the privacy of your information.
FAQ