Disability tax credit application: a step-by-step checklist

Before you start: confirm the basics

The disability tax credit is not claimed by ticking a box on your return. The CRA first has to approve an application, and a medical practitioner certifies the effects of the impairment. This guide covers the application steps. The encyclopedia entry on the disability tax credit explains the credit itself, and the medical expense article covers related costs.

The CRA says you may be eligible if a practitioner certifies a severe and prolonged impairment in one category, significant limitations in two or more categories together, or life-sustaining therapy. The categories are walking, mental functions, dressing, feeding, eliminating, hearing, speaking and vision. A marked restriction means you cannot do the activity, or it takes about three times longer than for others of similar age, all or almost all of the time (generally at least 90%), for a continuous period of at least 12 months. Having a diagnosis does not decide eligibility by itself, so talk it through with the practitioner before investing time in the paperwork.

Choose the practitioner and the method

Which practitioner can certify depends on the impairment. A medical doctor or nurse practitioner can certify all impairments. An optometrist can certify vision, an audiologist hearing, a psychologist mental functions and a speech-language pathologist speaking. An occupational therapist can certify walking, feeding and dressing, and a physiotherapist can certify walking. Ask whoever knows your situation best whether they are willing to complete the form and whether they charge a fee. The CRA says you pay any fee, though it may be claimable as a medical expense.

Choose one method, digital or paper, because the CRA cannot process an application where Part A and Part B arrive in different formats. If you are applying for a child or for an adult who cannot sign, a legal representative completes Part A, and the CRA asks that legal documents be on file first or enclosed with a paper application.

Complete Part A, then Part B

Part A is completed by the person with the impairment or a legal representative. Digitally, you can complete it in your CRA account under Benefits and credits, or by phone with a CRA agent or the automated service after confirming your identity. You will need basic information about the applicant and, if the amount may be transferred, about the supporting family member. You also give consent for the CRA to contact the practitioner if needed and to adjust earlier tax returns automatically.

Decide the family member question now. If the person with the impairment may not need the whole disability amount, naming a supporting family member in Part A, question 2, saves time later. That person depends on them for food, shelter or clothing and is a close relative as defined by the CRA. Tick the box for past returns only if earlier years may apply.

After Part A is submitted, you get a reference number. Give it to the practitioner, who uses it once, within 12 months, to complete Part B online. The reference number, last name and date of birth must match Part A. Applicants cannot complete Part B themselves, and the CRA will not process an application where they do. If a practitioner has no reference number, they can complete and sign Part B and give the form back to you to finish Part A and mail.

Submit it and avoid a returned application

With the digital form, Part B submits the application automatically once the practitioner finishes. With paper, print Form T2201, make sure the version is current, and mail Part A and Part B together to the CRA tax centre listed on its page. Keep a copy.

The CRA lists common reasons a paper application is returned: the applicant’s signature is missing, the practitioner’s signature is missing, either signature is typed instead of handwritten, a legal representative signed without documents on file, mandatory information such as the SIN, name, address or date of birth is missing, or the two parts arrived separately. Check each one before mailing. Scans or PDFs of the paper form cannot be uploaded through your CRA account.

Submit before you file your income tax return. If both go in at the same time, the CRA reviews the application first, which can delay the assessment. Once the complete application is received, the progress tracker in your CRA account shows its status. Check the CRA’s processing times page instead of assuming a timeline.

After the decision: reading the notice and claiming

The CRA sends a notice of determination, either by mail or in your account if you signed up for digital notices. If approved, it shows the years you are eligible for. Approval can be permanent or temporary. If the notice has an expiry date, plan to reapply before it ends, since the CRA says it notifies you one year ahead. If your condition improves so that you no longer meet the criteria, you must tell the CRA in writing.

If an application is denied, compare the reasons with your copy of Form T2201. You can ask for a review and send new medical information, such as updated reports or a letter from a practitioner, or file an income tax objection within 90 days of the notice of determination.

Once approved, you claim the amount on your return: line 31600 for yourself, line 31800 if you are a supporting family member other than a spouse or common-law partner, and line 32600 for a spouse or partner. For 2025 the CRA lists $10,138, plus a $5,914 supplement for those under 18 at year end. Check the current figures for the year you file. You may be able to claim up to 10 years back, and practitioner fees may go on line 33099 or 33199.