Disability Tax Credits

The disability tax credit is a non-refundable tax credit that helps persons with disabilities, or their supporting persons reduce the amount of tax they have to pay.  The amount includes a supplement for persons under the age of 18 years. 

If you get to the point where you have a physical or mental impairment that impacts the basic activities of your daily living that is anticipated to last more than twelve consecutive months – you may qualify for the Disability Tax Credit. 

Form T2201 needs to be completed by a medical practitioner who would certify that you or your dependent have a severe and prolonged impairment. 

A T2201 form must be certified by medical professional and provided to CRA as part of an application.  Medical practitioners may now fill out their portion of the form using the new digital application for the disability tax credit.  You may be able to claim back as far as ten previous years if that is when the disability occurred.  As such, the years included on the form are important.

The credit amounts increase each year.  The following table illustrates the past ten years of credits. 

Year	Maximum disability amount	+ Maximum supplement for persons under 18
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
2013	$7,697	$4,490

If you qualify for the disability tax credit, you may wish to consider other benefits such as the registered disability savings plan, the working income tax benefit and the child disability benefit. 

Conclusion

Shajani CPA Chartered Professional Accountants and Advisors have a team of Calgary Accountants, Edmonton Accountants and Red Deer Accountants ready to assist you in your personal tax filings. 

This information is for discussion purposes only and should not be considered professional advice. There is no guarantee or warrant of information on this site and it should be noted that rules and laws change regularly. You should consult a professional before considering implementing or taking any action based on information on this site. Call our team for a consultation before taking any action. ©2023 Shajani CPA.

Shajani CPA is a CPA Calgary, Edmonton and Red Deer firm and provides Accountant, Bookkeeping, Tax Advice and Tax Planning services.