Disability Tax Credit eligibility: who qualifies and how the CRA decides
Quick summary
The Disability Tax Credit (DTC) is decided by the CRA after a medical practitioner certifies your impairment on Form T2201. Approval also opens other programs, such as the Canada Disability Benefit and the RDSP. See the disability benefits guide for what it unlocks.
Checked November 3, 2026. Main source: CRA: Disability tax credit, who is eligible (modified Oct. 22, 2026). See all 1 source.
The basic test
You may qualify if a medical practitioner certifies a severe and prolonged impairment in one category, significant limitations in two or more categories together, or life-sustaining therapy.
The CRA decides. A certified form does not guarantee approval.
Source: CRA: Disability tax credit, who is eligible (modified Oct. 22, 2026).
The nine categories
- Walking
- Mental functions
- Dressing
- Feeding
- Eliminating (bowel or bladder functions)
- Hearing
- Speaking
- Vision
- Life-sustaining therapy
Source: CRA: Disability tax credit, who is eligible (modified Oct. 22, 2026).
What "marked restriction" means
The CRA says you are unable to do the activity, or it takes you 3 times longer than a person of your age without the impairment, even with therapy, medication and devices.
Source: CRA: Disability tax credit, who is eligible (modified Oct. 22, 2026).
The 90% rule and the 12-month rule
The restriction must be present all or almost all of the time, generally at least 90%. It must have lasted, or be expected to last, a continuous period of at least 12 months.
Source: CRA: Disability tax credit, who is eligible (modified Oct. 22, 2026).
More than one limitation
The CRA says two or more limitations can count together if they are present all or almost all of the time, generally at least 90%, and their combined effect is equivalent to a marked restriction in one category. Life-sustaining therapy cannot be combined this way.
Source: CRA: Disability tax credit, who is eligible (modified Oct. 22, 2026).
How to apply
Ask a medical practitioner to complete the medical part of Form T2201, then send it to the CRA. You can send it at any time during the year. The CRA phone line is 1-800-959-8281.
Questions people ask
Who is eligible for the Disability Tax Credit?
A person whose medical practitioner certifies a severe and prolonged impairment in one category, significant limitations in two or more categories together, or life-sustaining therapy, and whom the CRA approves.
How long must the impairment last?
A continuous period of at least 12 months, or be expected to last that long, per the CRA.
What is the 90% rule?
The restriction must be present all or almost all of the time, generally at least 90%.
Who fills out the form?
A medical practitioner completes the medical part of Form T2201. The page we read does not list which practitioner types, so check the form.
What does approval unlock?
Approval for the Disability Tax Credit is needed for the Canada Disability Benefit, the Child Disability Benefit and the RDSP grant and bond. See the benefits guide.
Try it with your numbers
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