Disability tax credit (DTC)

• What is the DTC
• Who is eligible
• How to apply
• Our review and decision
• Claiming the credit
• Contact the CRA

Claiming the credit

On this page

• Who can claim the DTC
• Claiming for the 2023 tax year
• Claiming for past years

Who can claim the DTC

The person with the impairment may claim the DTC on their income tax return once the CRA has approved the application.

If they do not need the full disability amount to reduce their income tax, they may transfer the remaining amount.

Transferring the credit

If the person with the impairment does not need the entire disability amount to reduce their income tax, they may transfer some or all of the disability amount to the supporting family member who is identified on the DTC application form (Part A question 2).

Who qualifies as a supporting family member

A supporting family member is someone who the person with the impairment depends on for at least 1 of the basic necessities of life (food, shelter, and clothing).

The family member must be 1 of the following:

• their spouse or common-law partner
• their child or grandchild
• their parent, grandparent, brother, sister, uncle, aunt, niece, or nephew
• a child or grandchild of their spouse or common-law partner
• a parent, grandparent, brother, sister, uncle, aunt, niece, or nephew of their spouse or common-law partner

If the supporting family member who wants to claim the credit was not identified on the initial application, they can submit a written request to the CRA for the transfer. This request must be signed and include details of the support they provide for the basic necessities of life.

Claim made by more than one person

If you and another person support the same dependant, you can split the claim for that dependant. However, the total amount of your claim and the other person’s claim cannot be more than the maximum amount allowed for that dependant.

If the CRA needs more information

In some cases, the CRA may send a letter asking for additional information to confirm who is claiming the credit. The letter will contain a reference number and instructions on what to do.

Claiming for the 2023 tax year

Approved applicants who are 18 years and older (on the last day of the year) may claim the base disability amount. Those who are 17 years and younger (on the last day of the year) may also claim the supplement for children with disabilities.

Disability amounts for the 2023 tax year:

How to claim the DTC on your tax return

To claim the credit for the current tax year, you must enter the disability amount on your tax return. Any unused amount may be transferred to a supporting family member. It is not refunded.

Claim for yourself

If you are the person with the impairment, enter the disability amount on:
Line 31600 – Disability amount for self

Claim for a dependant

If you are the supporting family member (other than a spouse or common-law partner) of the person with the impairment, enter the disability amount on:
Line 31800 – Disability amount transferred from a dependant

Claim for a spouse or common-law partner

If you are the spouse or common-law partner of the person with the impairment, enter the disability amount on:
Line 32600 – Amounts transferred from your spouse or common-law partner

Medical practitioner fees

If the medical practitioner charged a fee for completing the DTC application or for providing information, you may be able to claim the fee as medical expense on lines 33099 or 33199 of your tax return.

Tax return processing times

Processing times vary according to how you file. Electronic filing is generally faster than paper filing.

Check CRA processing times

If you send your DTC application form at the same time as your tax return, the CRA will review your application before they assess your tax return.

Claiming for past years

If you were eligible for the DTC in past years but did not claim the disability amount, you may be able to claim it going back up to 10 years.

If you did not check the box on the DTC application form asking the CRA to adjust your previous returns, you may either:

• ask the CRA in writing to adjust your previous return(s)
• adjust your previous return(s) yourself online
  How to change a return

Amounts you may claim for the past 10 years

Amounts you may claim for the past 10 years

Year	Disability amount	Supplement for children (17 and younger)
2023	$9,428	$5,500
2022	$8,870	$5,174
2021	$8,662	$5,053
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
2014	$7,766	$4,530

A credit from past years may result in a refund on your tax return.