Disability Tax Credit (DTC)

The disability tax credit (DTC) is known as the “disability amount” on your income tax return. It is a non-refundable credit that reduces the amount of income tax that a person with a disability, or his/her supporting person, might otherwise have to pay. The DTC is also used to determine eligibility for the Child Disability Benefit, an amount available under the Canada Child Tax Benefit for a child under 18 with a disability.

For more information, read Disability Tax Credit and Cystic Fibrosis or Persons with Disabilities section of the Canada Revenue Agency Web site.

Reviewed/updated: 2011-03-03