The disability tax credit (DTC) is offered in order to lessen the tax burden for individuals who are physically or mentally impaired. The DTC can be applied for by completing Form T2201, Disability Tax Credit Certificate. If a taxpayer does not claim all or part of the disability amount on his or her tax return in a particular tax year, it can be transferred to a supporting taxpayer (ex. parent) or spouse or common-law partner.
Allan Madan, CPA
November 12, 2013




