As of July 14, 2026, and again on September 8, 2026, changes are coming to the way Canadians with disabilities can apply for the Disability Tax Credit (DTC).
The changes are relatively minor and are unlikely to affect most applicants. However they do make it more important to use the correct application process and the most current versions of the forms.
In brief, applicants will no longer be able to apply by uploading a scanned copy of a paper form, and outdated versions of the paper form will no longer be accepted. Applicants can still apply online, by phone, or by mail.
The Disability Tax Credit (DTC) is a non-refundable tax credit for people with disabilities, or for people who support family members with disabilities. It reduces the amount of income tax an eligible person may have to pay. Unlike some government benefit programs, the Disability Tax Credit is not a cash payment.
The DTC is intended to help offset extra costs related to impairments by reducing the amount of income tax an eligible person has to pay.
To qualify, you must have one of the following:
If the person with the eligible disability is dependent on a supporting family member, the supporting family member may be able to claim the DTC if the person with the disability qualifies.
This helps offset the additional cost of taking care of a family member with an eligible disability.
Yes.
If the person with the eligible disability wants to share the credit with a supporting family member, or if the credit needs to be split between more than one supporting family member, this can be done.
However, the total amount claimed cannot be more than the maximum amount allowed for the person with the eligible disability.
A marked restriction, or a severe and prolonged impairment, means that you are unable to do an activity in one of the eligible categories, or that it takes you three times longer to do the activity than someone of the same age who does not have the impairment.
This applies even if you use therapy, medication, or assistive devices.
The restriction must be present all or almost all of the time, meaning 90% or more of the time. You must have the restriction, or expect to have it, for a continuous period of at least 12 months.
To qualify, a person must experience a severe and prolonged impairment in one or a cumulative impairment in two or more of the following categories of functions of daily activity:
If you have a significant limitation in two or more categories, you may still qualify for the DTC.
The combined limitations must exist all or almost all of the time, meaning 90% or more of the time.
If the limitations were combined, the combined impact must be equal to being unable to do, or taking three times longer to do, an activity in one of the categories. The combined impact must also be present all or almost all of the time, even with devices, medication, and therapy.
For the 2025 tax year, the disability amount is $10,138.
For a person under the age of 18, there is also an additional supplement for children of $5,914.
The disability amount may change every year.
If you were eligible to claim the DTC in the past but did not claim the disability amount, you may be able to claim it going back up to 10 years.
You can do this by:
If you are eligible for a credit because of the adjustment, the CRA will issue the amount to you by cheque or direct deposit. This only happens with a retroactive adjustment.
Honestly, not much.
You will still be able to apply online or by mail. The CRA will still contact you through your CRA account or by mail.
The biggest changes relate to how applications are submitted, rather than who qualifies for the Disability Tax Credit.
July 14, 2026
The “Submit documents” section of your CRA account can no longer be used to apply for the DTC. It can only be used to provide updated documents when requested by the CRA.
September 8, 2026
Pre-2023 versions of Form T2201 can no longer be used.
To give a stereotypical lawyer answer: it depends.
The possible benefits include:
The possible drawbacks are:
You can apply online, by phone, or by mail. As of July 14, 2026, if you want to apply online, you must use the CRA’s digital form.
You can call the CRA and have Part A of the digital form filled out for you.
Call:
Steps to Apply by Phone:
The CRA will still accept paper applications by mail.
You must use the most recent version of Form T2201 from the Canada.ca webpage and mail it to your nearest CRA tax centre.
Steps to Apply by Mail
Steps to Apply Online
These changes do not overhaul the Disability Tax Credit application process, but they do make it more important to use the correct application method and the most current version of Form T2201.
Applicants, supporting family members, and medical practitioners should pay close attention to the July 14, 2026, and September 8, 2026, deadlines to avoid delays or rejected applications.
For additional information, visit the CRA’s Disability Tax Credit webpage or read more about the announced changes:
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