Living with a disability comes with many personal and financial challenges. From healthcare costs to assistive devices for transportation makes income lower and can add financial burden. To ease this, the CRA offers various tax benefits and one such benefit is CRA Disability Tax Credit 2025. As of 2025, this disability credit benefit continues to offer support to individuals with physical or mental impairment. Also this benefit provides support to the disabled resident family members. This credit benefit lowers the amount of income tax which means that this benefit is not being directly paid as this only lowers the credit and if even after lowering the tax, the remaining amount is not refunded to disabled residents.
CRA Disability Tax Credit 2025
The CRA Disability Tax Credit 2025 does not result in any refund if the disabled resident does not owe any taxes as this benefit is nonrefundable. This only reduces the tax bill. This DTC is intended for residents who have serious and prolonged impairment as certified by the medical practitioner. Each year, the amount of DTC adjusted based on inflation. This credit can be claimed on tax return but application is also required for this credit benefit. In this guide we will look at this credit benefit including who is eligible and how much the credit is worth and more details.
canada.ca Disability Tax Credit Benefit 2025 – Highlights
| Post Title | CRA Disability Tax Credit 2025 |
| Year | 2025 |
| Administering Agency | Canada Revenue Agency |
| Country | Canada |
| Program | Disability Tax Credit |
| Type of Tax Credit | Non Refundable Credit |
| Canada DTC Benefit Eligibility 2025 | Qualified Impaired Residents who files tax return |
| Purpose | Tax Relief to Disabled Residents |
| Transfer of Credit | Allowed for Supporting Family Member |
| Know Disability Tax Credit Amount 2025 | Residents aged 18 or older: $9872Residents Under 18: $9872 + $5758 |
| Post Category | Finance |
| Tax Filing Requirement | Yes |
| Official Web Portal | www.canada.ca |
Canada DTC Benefit Eligibility 2025
The eligibility includes:
Medical Eligibility: The applicant should experience serious + prolonged physical or mental disability. The impairment should last a minimum 12 months. The medical condition must restrict the ability to perform basic activities of daily living like walking, hearing, dressing, seeing, feeding, speaking, and more or the resident should need life sustaining therapy.
Medical Practitioner Certification: An eligible medical professional like doctor, optometrist, psychologist, nurse practitioner etc must complete Form T2201. This form must describe the nature of the disability and how this impacts the applicant’s daily life.
Resident of Canada: The applicant should hold Canadian residency for tax purposes.
Caregivers Qualification: If the disabled resident does not have taxable income then the credit can be used by supporting family members. The supporting family member is a person who provides care to disabled residents.
Know Disability Tax Credit Amount 2025
For the base year 2024: the amounts for DTC are provided here:
- If the disabled resident is 18 years aged or older then the disability amount they can claim on their return is $9,872.
- If the disabled resident is under 18 years then the disability amount they can claim on their return is $9,872 and additional supplement of $5,758 for children. It means the total credit is $15,630.
To claim this base year 2024 DTC, the resident should file 2024 tax return.
| Residents Under 18 | Residents Aged 18 or older |
| $9872 + $5758 | $9872 |
FAQ Related To CRA Disability Tax Credit 2025
No, the Disability Tax credit is a non refundable credit which means it only lowers the income tax you owe but it does not result in any cash refund or payment if tax owed is zero.
The disabled residents need to fill and submit the Form T2201 to the CRA and it must be completed and signed by a licensed Medical professional.
Yes, if the person with disability does not need a full tax credit amount to lower their taxes then the unused proportion can be transferred to a supporting family person.
Yes, Serious mental impairment such as functioning, attention, judgement, memory and more qualifies for DTC and this impairment must be certified by a medical practitioner.
The disabled residents can know more on DTC 2025 through Canada.ca portal or CRA official page.
