Can you claim the Disability Tax Credit (DTC) for a dependent

The Disability Tax Credit (DTC) is one of the most valuable tax supports available to Canadians with a severe and prolonged impairment. If someone in your family qualifies for the DTC but cannot fully benefit from it on their own tax return, you may be able to claim it on their behalf as a supporting relative.

This matters when you are caring for a child, adult child, parent, or another family member who relies on you financially or lives with you. Coordinating this claim properly can help reduce your household’s tax burden and ensure you are recognized for the care and support you provide.

Let’s explore when the DTC can be claimed for a dependent, who qualifies, and how the credit can be reflected on your tax return.

What Is the Disability Tax Credit?

The DTC is a non-refundable tax credit meant to reduce the income tax of someone with a significant and long-term disability. It is available to:

• Individuals who qualify based on a certified medical form (T2201), and

• Supporting family members, when the individual with the disability does not need the full credit themselves

The CRA must approve Form T2201, which includes a medical assessment confirming that the person has a physical or mental impairment that is both severe and prolonged, typically lasting at least 12 months.

Who Can Claim the DTC for a Dependent?

To claim the DTC on behalf of a dependent, you must meet three key conditions:

1. The person with the disability must be a qualifying relative, such as a child, grandchild, parent, grandparent, sibling, aunt, uncle, niece, or nephew.

2. They must have an approved DTC certificate (T2201) on file with CRA.

3. You must have provided some form of regular support, either financial or custodial, during the year.

The dependent does not need to live with you, but if they do not, you should be able to demonstrate how you supported them—whether through housing assistance, groceries, direct payments, or caregiving duties.

Who You Can Claim the DTC For

Claiming the DTC for a Child

If your child under 18 qualifies for the DTC, you may claim the amount on your tax return as a supporting parent or guardian. This allows you to:

• Claim the base DTC amount, transferred from the child

• Claim the child disability supplement, if eligible and not reduced by other child-related claims

You do not need to prove full financial dependency for a child who lives with you, but you do need to ensure the credit is only claimed once and that another parent is not also claiming it for the same tax year.

For shared custody arrangements, parents must agree who will claim the DTC. Only one parent can claim it per child per year.

Claiming the DTC for an Adult Relative

The DTC can also be claimed for an adult dependent, but the criteria for support are more defined. You must be providing consistent and ongoing support, which could include:

• Helping cover rent, groceries, or utility bills

• Paying for personal care, equipment, or transportation

• Offering housing in your own home, even if informally

It is not enough to have a family connection. There must be evidence of support provided during the tax year.

Documentation and CRA Requirements

To support your claim, you should retain the following documentation:

• A copy of the approved T2201 certificate

• Records or receipts showing how you provided support during the year

• The dependent’s income information, to confirm they did not use the credit themselves

• Any written agreements or shared arrangements among family members involved in care

You do not need to submit these documents when you file, but you must have them available for review if the CRA asks.