Welcome to the Canada Revenue Agency’s
information CD on the Disability Tax Credit
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Disability Tax Credit
The Disability Tax Credit is a non-refundable tax credit used to reduce income tax payable for eligible individuals. To be eligible, you must meet all three of the following conditions:
- You must have a severe impairment in physical or mental functions.
- Your impairment must be prolonged *, which means it has lasted or is expected to last for a continuous period of at least 12 months.
- A qualified practitioner * certifies that your impairment is severe and prolonged and completes Form T2201, Disability Tax Credit Certificate, detailing the effects of the impairment applicable to the basic activities of daily living.
If you are eligible for this credit but are unable to use all or part of it because you have no taxable income, you can transfer it to your spouse, common-law partner, or other supporting person.
A supporting person may be able to claim all or part of a dependant's Disability Tax Credit providing that both the supporting person and the dependent were residents of Canada during the tax year.