There is no universal definition of disability. Each government department or agency (federal, provincial, territorial, and municipal) has its own definition, based on applicable legislation and the purpose of a given program.

Because each program is administered under separate legislation and by different governing bodies in different locations, it is not possible to create one form that would address all criteria applicable to all programs. For example, Canada Pension Plan (CPP) disability benefits are issued by Service Canada, under an income replacement program, based on CPP contributions made during employment. Therefore, being eligible for a CPP disability benefit does not automatically mean that the person would be eligible for the disability tax credit.

Forms and publications

• Guide RC4064, Disability-Related Information
• Form T2201, Disability Tax Credit Certificate

Related links

• Tax credits and deductions for persons with disabilities