For thousands of Canadians living with a disability, daily life comes with extra financial costs — from medical equipment and therapy to home care and mobility challenges. To help ease this burden, the Canada Revenue Agency (CRA) offers the Disability Tax Credit (DTC) — a non-refundable tax credit that reduces the amount of income tax owed by qualifying individuals or their supporting family members.
While the DTC does not offer cash payments, it can lower tax bills by thousands of dollars each year and even allow retroactive claims for up to 10 years. In this article, we explain the Canada Disability Tax Credit for October 2025, eligibility criteria, how much you can claim, and the steps to apply — including important notes for claiming past amounts.
What Is the Canada Disability Tax Credit (DTC)?
The Canada Disability Tax Credit is a federal tax relief program designed to support Canadians with prolonged and severe disabilities. Administered by the CRA, the DTC allows eligible individuals (or those supporting them) to reduce their federal tax owed by claiming a fixed non-refundable amount each year.
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The goal of the credit is to help with disability-related costs, such as:
- Medical care or treatments
- Assistive devices and equipment
- Support with daily tasks like feeding, dressing, or mobility
- Life-sustaining therapy
To qualify, the disability must last at least 12 months and have a significant impact on a person’s ability to perform daily functions.
CRA Disability Tax Credit 2025 Overview
| Aspect | Details |
|---|---|
| Authority | Canada Revenue Agency (CRA) |
| Program Name | Canada Disability Tax Credit (October 2025) |
| Year | 2025 |
| Type of Benefit | Non-refundable tax credit |
| Who Can Apply? | Canadian residents with certified disabilities |
| Purpose | Reduce tax burden for eligible individuals |
| Official Website | https://www.canada.ca |
How Much Is the Disability Tax Credit in 2025?
For the 2024 tax year (claimed in 2025), the CRA has set the following DTC amounts:
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- Adults (18 and over): $9,872 (non-refundable credit)
- Children (under 18): $9,872 + $5,758 = $15,630 (includes a child supplement)
These credits are applied against taxes owed — not paid out in cash. If you owe less tax than the credit allows, the unused portion can be transferred to an eligible family member (spouse, parent, guardian) — but it cannot be refunded as cash.
Eligibility Criteria for DTC (Disability Tax Credit 2025)
To qualify for the CRA’s Disability Tax Credit, the following conditions must be met:
- Residency: Must be a legal resident of Canada
- Tax Filing: Must file an annual tax return
- Medical Condition: Must have a prolonged (12+ months) and severe impairment in one or more basic activities
- Certification: A medical practitioner must complete the DTC Certificate (Form T2201) confirming your condition
Eligible impairments may relate to:
- Walking or mobility
- Hearing or vision
- Speaking or communicating
- Mental functions (like memory or judgment)
- Feeding or dressing
- Need for life-sustaining therapy (e.g., dialysis, insulin treatment, oxygen therapy
How to Claim the Disability Tax Credit in 2025
Claiming the DTC involves both medical certification and tax return entries. Here’s how it works:
Step 1: Get Medical Approval
A qualified health professional (doctor, therapist, nurse, optometrist, etc.) must complete Form T2201: Disability Tax Credit Certificate. Once approved by the CRA, this certification is valid for multiple years unless your condition changes.
Step 2: Enter DTC on Your Tax Return
Depending on who is claiming the credit:
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- Claiming for yourself: Use Line 31600
- Claiming for a dependent: Use Line 31800
- Claiming for spouse/partner: Use Line 32600
Step 3: Transferring the Credit
If the disabled person cannot use the full credit (due to low or no tax owed), it can be transferred to a supporting relative, provided eligibility conditions are met.
Important: Medical Fees and Retroactive Claims
Claiming Medical Fees
If a medical practitioner charges a fee for completing the DTC application (Form T2201), this cost may be claimed as a medical expense under:
- Line 33099 (for self or dependent)
- Line 33199 (for supporting others)
Retroactive DTC Claims – Up to 10 Years
If you were eligible in the past but never claimed the DTC, you can apply retroactively for up to 10 years. These amounts can generate refunds for those years, even if you didn’t use the credit then.
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Here’s a breakdown of historical DTC amounts:
| Year | Disability Amount | Child Supplement (under 18) |
|---|---|---|
| 2024 | $9,872 | $5,758 |
| 2023 | $9,428 | $5,500 |
| 2022 | $8,870 | $5,174 |
| 2021 | $8,662 | $5,003 |
| 2020 | $8,576 | $5,003 |
| 2019 | $8,416 | $4,909 |
| 2018 | $8,235 | $4,804 |
| 2017 | $8,113 | $4,733 |
| 2016 | $8,001 | $4,667 |
| 2015 | $7,899 | $4,607 |
This means if your disability was diagnosed years ago but never claimed, you could recover substantial tax refunds for the past decade — subject to CRA review and approval.
Why the Disability Tax Credit Matters
Living with a disability brings unique physical, emotional, and financial challenges. The DTC offers real financial relief — not through monthly deposits, but by reducing the income tax owed, allowing families to keep more of their income.
Combined with other CRA programs such as the Canada Disability Benefit or Child Disability Benefit, the DTC serves as a gateway to broader support.
