Fiscal and Financial Planning Guide 2024-2025
Disabled Persons > Disability tax credit
This is probably one of the most often overlooked tax credits even though it can represent significant annual tax savings.
Main conditions to be met
To be eligible for the credit, a person must have an impairment of physical or mental functions that prevents him or her from performing daily activities.
For example:
- Seeing, speaking, hearing, walking
- Eating
- Dressing
These criteria can be applied in many situations that, at first glance, might appear not to qualify. For example, a child with a learning disability (ADHD, PDD, autism) or an adult who needs help with personal care.
A multiplier effect!
Qualifying for the disability credit also means you may be eligible for several other programs or credits. For example
- Home accessibility credit before age 65;
- Calculation of the basic 35% home ownership credit in Quebec, without taking into account the reduction based on family income;
- Registered Disability Savings Plan (RDSP).
Required forms
In order to claim the credit, the following forms must be completed by a physician or other health care professional (e.g. nurse, psychologist, speech therapist) and subsequently approved by the tax authorities.
Federal: Disability Tax Credit Certificate (T2201)
Quebec: Certificate respecting an impairment (TP-752.0.14)