Learning Disabilities and the Disability Tax Credit: Could it help your family?
The Disability Tax Credit (DTC) allows Canadians with disabilities, or their caregivers, to pay less income tax. Depending on the payments you’ve made to the CRA during the year, Ontarians could receive as much as $4000 back on their annual tax refund.
The DTC is designed to support Canadians with impairments that significantly affect their lives. Learning Disabilities are present in every aspect of our life.
Recipients of the DTC also qualify for other programs like the Child Disability Tax Credit, The Canada Workers Benefit and the Registered Disability Savings Plan. These programs are designed to alleviate some of the financial burden brought on by disability support needs.
“The DTC helps reduce the income tax that people with physical or mental impairments, or their supporting family members, may have to pay. It aims to offset some of the costs related to the impairment.”
(From the CRA Website)
The CRA has made changes to the DTC to make it easier to apply and to help applicants better understand the benefits of the DTC. This has enabled a broader range of Canadians, including those with Learning Disabilities, to access the credit. Read more from the CRA article “Demystifying the DTC”
A helpful tip: The DTC application is designed to capture how the disability affects the multiple activities in you or your child’s daily life. It is not granted based on the type of disability.
From the CRA website: “Eligibility for the DTC is not based on a diagnosis. It is based on the effects of an impairment in physical or mental functions that is severe and prolonged, resulting in a marked restriction.” To learn more about the many ways LDs affect an individual, read this article from The Inclusion Hub.
One of the most important parts of the DTC application is finding the right provider to fill out the medical portion of the form.
To Get Started
To get started, print the application and take it to the healthcare professional who has the right training and experience to understand the barriers you or your child face. This chart from the CRA might help you choose:
| Medical practitioners who can certify impairments | |
| Medical doctor | All impairments |
| Nurse practitioner | All impairments |
| Optometrist | Vision |
| Audiologist | Hearing |
| Occupational therapist | Walking, feeding, dressing |
| Physiotherapist | Walking |
| Psychologist | Mental functions |
| Speech-language pathologist | Speaking |
You can apply for the DTC more than once. If an initial application is denied, there is a thorough appeals process. You may:
- speak with a contact centre representative by calling 1-800-959-8281 to discuss your application
- request a second review of your application and submit any additional medical information that has not already been sent
- appeal CRA’s decision by filing an income tax objection within 90 days of the date on your notice of determination
Remember, the DTC is there to help Canadian families with the financial challenges of significant disability. Each application is considered individually, as no two disabilities present the same way.
