Secretary of State Long highlights actions to make it easier to access the Disability Tax Credit

Toronto, Ontario - Department of Finance

The Disability Tax Credit (DTC) provides significant tax relief for persons with disabilities and their supporting family members. Eligibility for the credit also serves as a requirement for access to other key federal supports, including the Canada Disability Benefit, the Child

Disability Benefit, and the Registered Disability Savings Plan along with the Canada Disability Savings Grant and Bond.

Today, the Honourable Wayne Long, Secretary of State responsible for the Canada Revenue Agency and Financial Institutions, was in Toronto to highlight proposed measures in the Spring Economic Update 2026 to improve the DTC application process for persons with disabilities, and reduce paperwork for medical practitioners by:

• Streamlining the DTC application process for individuals diagnosed with certain long-term medical conditions.
• Expanding the list of medical practitioners who can certify eligibility for the DTC to include podiatrists (for impairments affecting walking) and broadening the types of impairment that can be certified by physiotherapists, speech-language pathologists and occupational therapists.
• Recognizing provincial or territorial public guardians and trustees as being qualified to certify applications for the DTC for adults in their care for property matters who have a valid certificate of incapacity. 

The government remains committed to supporting persons with disabilities and their families and cutting the red tape from the application is a positive step forward Consultations on draft legislative amendments related to these proposals will take place in due course.

Quotes

“The proposed changes in the Spring Economic Update 2026 are expected to provide $345 million over six years, and $86 million per year ongoing, in expanded tax relief under the Disability Tax Credit and via increased payments of federal benefits, such as the Canada Disability Benefit and the Child Disability Benefit, starting in 2025-26. The proposed changes will result in tens of thousands more eligible Canadians gaining access to the credit— providing significant tax relief and assistance for persons with disabilities and their supporting family members.”

- The Honourable Wayne Long, Secretary of State (Canada Revenue Agency and Financial Institutions)

Quick facts

• The DTC is a non-refundable tax credit intended to recognise the impact of non-itemizable disability-related costs on the ability to pay tax. For 2026, the amount of the credit is $10,341, which provides a federal tax reduction of up to $1,448. 

• To be eligible for the DTC, an individual must have a severe and prolonged impairment in physical or mental functions. The effects of the impairment must be such that, even with appropriate devices, medication and therapy, the individual is:

  • blind, diagnosed with type 1 diabetes mellitus or markedly restricted in their ability to perform a basic activity of daily living, or would be so restricted were it not for extensive therapy to sustain a vital function; or
  • significantly restricted in their ability to perform more than one basic activity of daily living where the cumulative effect of those restrictions is comparable to being markedly restricted in a basic activity of daily living.

• An individual’s impairment and its effects must be certified by a qualified medical practitioner on the DTC application form (T2201).

• Each year, more Canadians are accessing the DTC and other measures based on DTC eligibility, for themselves or someone with a disability.  

• To support the proposed changes to make it easier for persons with disabilities to access the DTC and ensure applications are processed in an accurate and timely manner, the Spring Economic Update 2026 also proposes to provide $42.5 million over five years, starting in 2026-27, to the Canada Revenue Agency to administer the proposed changes to the credit.