Disability Tax Credit Calculator (Canada)

What the Disability Tax Credit calculator does

The calculator estimates the annual value of the non-refundable Disability Tax Credit (DTC). It combines the federal portion with your province’s portion and adds the child supplement when the person qualifying is under 18. The result is how much income tax the credit can offset in a year.

The DTC is expressed as a fixed dollar amount rather than a cash benefit, so its value is often misunderstood. This tool converts the amount into the tax it actually saves.

How a non-refundable credit works

A non-refundable credit reduces the tax you owe rather than paying you money. The disability amount is multiplied by the lowest tax rate to produce the credit, so the saving is the same whatever your income.

There are two layers. The federal government converts the federal disability amount at the lowest federal rate, and your province or territory converts its own amount at its lowest rate. The two together are the combined annual value.

The base amount and the child supplement

Everyone who qualifies gets the base disability amount. A person under 18 at the end of the year can also claim a supplement, which recognizes the extra costs of a child’s disability and can be reduced when certain child care or attendant care expenses are also claimed. Ticking the under-18 option adds the supplement before the credit is worked out.

How the calculation works

• It takes the federal disability amount, plus the supplement if the person is under 18.
• It multiplies that by the lowest federal rate (14% for 2026) for the federal credit.
• It multiplies your province’s own disability amount, plus its own supplement for a person under 18, by your province’s lowest rate for the provincial credit. Quebec uses $4,208 for 2026 for people 18 or older.
• It adds the two for the combined annual value.

A worked example

An adult in Ontario. The federal amount of $10,341 at 14% gives a federal credit of about $1,448. Ontario converts its own amount of $10,494 at its lowest rate, adding about $530. The annual DTC value is about $1,978, the income tax the credit can offset for the year.

For a person under 18 in Ontario, the supplements raise the federal amount to $16,373 and the Ontario amount to $16,501, and the combined value to about $3,126.

Back-dated approval

Approval can cover earlier years. If the Ontario adult above is approved with an effective date several years back, the CRA can reassess those returns, so roughly the annual value for each eligible year can come back at once. If the person owes little tax, the same amount can reduce a supporting relative’s tax through a transfer instead. The annual value the calculator shows is the building block; the total depends on how many years are covered and whose return it is used on.

Transfers

A person with little or no tax to pay may not be able to use the full credit, and the unused part can often be transferred to a supporting spouse, parent or other relative. The calculator shows the full combined value, so treat it as the maximum annual worth of the credit rather than a guaranteed reduction on one person’s return.

Provincial differences

The federal portion is the same everywhere, but each province and territory sets its own lowest rate and its own disability amount. The calculator uses the 2026 provincial TD1 amounts (for example Alberta $17,563, Ontario $10,494, Quebec $4,208); Yukon follows the federal amounts. The provincial under-18 supplements are the 2025 worksheet amounts, because the 2026 provincial figures were not yet published. The estimate is for planning, not for completing a return to the dollar.

Applying for the Disability Tax Credit

Approval comes before any claim. A medical practitioner certifies the impairment on Form T2201, the Disability Tax Credit Certificate, which goes to the CRA for review. Approval also opens other programs, including the Registered Disability Savings Plan, the child disability benefit paid with the Canada Child Benefit, and the disability supplement of the Canada Workers Benefit, so the DTC matters even to someone with no tax to pay. Keep the approval letter, which states the years covered and when renewal is due.

Common mistakes and planning tips

The credit is not refundable, so a person with no taxable income sees no direct benefit unless it is transferred to a supporting spouse, parent or grandparent. Approvals often expire, and the credit stops until it is renewed. Families sometimes miss the transfer, or forget to ask for prior years to be adjusted after a late approval. The amounts are indexed, so recalculate each year, and use your province’s own amount rather than assuming it matches the federal one.

When to use this tool

• Estimating the yearly value of an approved Disability Tax Credit.
• Seeing how the credit splits between the federal and provincial portions.
• Understanding the effect of the supplement for a person under 18.
• Planning a household budget around disability-related tax relief.

This is general information only and not financial advice.

About This Tool: Disability Tax Credit Canada

Disability tax credit Canada: use this tool to get an instant, accurate estimate. The figures follow official CRA guidance and every rate and threshold is kept up to date for 2026. Adjust the inputs above to match your situation, or browse all our calculators to plan your next step.