The disability tax credit (DTC) and ADHD in Canada

What is the disability tax credit?

The disability tax credit (DTC) is a non-refundable tax credit from the Canada Revenue Agency (CRA). It helps people with disabilities, or a supporting family member, reduce the income tax they may have to pay. It aims to offset some of the extra costs that come with an impairment. Source: canada.ca, Disability tax credit.

You apply once with Form T2201. If you are approved, you claim the credit when you file your taxes.

Rules and figures last checked on canada.ca on October 18, 2026. This guide is general information, not tax or medical advice.

Can you get the disability tax credit for ADHD?

Sometimes, but a diagnosis alone is not enough. The CRA decides based on the effects of an impairment, as described by a medical practitioner. For ADHD, the category that usually applies is mental functions necessary for everyday life. Source: canada.ca, Mental functions eligibility.

To meet the CRA's test for a marked restriction, all three must be true:

You are unable to do these mental functions, or it takes you 3 times longer than someone of similar age without the impairment, even with appropriate therapy, medication and devices.
The restriction is present all or almost all of the time (generally 90% or more).
It has lasted, or is expected to last, for a continuous period of at least 12 months.

The CRA lists these mental functions: adaptive functioning, attention, concentration, goal-setting, judgment, memory, perception of reality, problem-solving, regulating behaviour and emotions, and verbal and non-verbal comprehension. Its examples include initiating everyday tasks, making and carrying out simple plans, and focusing on a simple task.

There is a second route. If no single area meets the bar, you may qualify under the cumulative effect of significant limitations in two or more categories, when the combined effect equals a marked restriction. Source: canada.ca, Who is eligible.

This is a high bar, and many adults with ADHD will not meet it. If you are not sure, the CRA says you may still apply, and it will decide based on what your medical practitioner reports.

How much is the disability tax credit worth?

For the 2025 tax year, the CRA lists these federal amounts. Source: canada.ca, Claiming the credit.

18 and older at the end of the year: disability amount of $10,138.
Under 18 at the end of the year: $10,138 plus a supplement of up to $5,914, for up to $16,052. The supplement may be reduced if child care or attendant care expenses were claimed.

These are amounts used to calculate a credit that lowers the income tax you owe. They are not a cheque. Because the credit is non-refundable, it only helps if there is tax to reduce. Any unused part can be transferred to a supporting family member. Provinces and territories have their own disability amounts, which your tax software or preparer will apply.

Who can fill out Form T2201 for ADHD?

Part B of Form T2201 must be completed by a medical practitioner. You cannot fill it in yourself. For the mental functions category, the CRA lists these practitioners: medical doctor, nurse practitioner, or psychologist. Source: canada.ca, How to apply.

If a claim relies on the cumulative effect of limitations in two or more categories, the CRA's technical guidance says it must generally be certified by a medical doctor or nurse practitioner (an occupational therapist can also certify combined limitations in walking, feeding or dressing). Source: canada.ca, Income Tax Folio S1-F1-C2.

A thorough assessment by a psychologist documents how ADHD affects your daily functioning. That record can help whichever practitioner fills out the form. It does not guarantee approval, because the CRA decides based on the criteria.

Practitioners may charge a fee to complete the form. The CRA says you may be able to claim that fee as a medical expense.

How do you apply for the DTC?

You can apply with the digital form or the paper form. Use one method for both parts. Source: canada.ca, How to apply.

Digital form

Fill out Part A in your CRA account (My Account): sign in, choose your Individual account, then Benefits and credits, then Apply for DTC. You can also do Part A by phone at 1-800-959-8281.
Save the reference number you get. It is valid for up to 12 months.
Give the reference number to your medical practitioner. They complete Part B online, and the application is sent to the CRA automatically.
Track the status in your CRA account.

Paper form

Download the latest Form T2201, Disability Tax Credit Certificate.
Fill out and sign Part A by hand, then give the form to your practitioner for Part B and their handwritten signature.
Mail both parts together to a CRA tax centre. The CRA no longer accepts DTC forms through "submit documents" in your account.

The CRA suggests sending your DTC application before you file your tax return, so your assessment isn't delayed.

Can you claim the DTC for past years?

Yes. If you were eligible in past years but did not claim it, you may be able to claim the disability amount going back up to 10 years. On the application, you can give the CRA permission to adjust your previous returns automatically. If you did not, you can ask in writing or change your returns online. A credit for past years may result in a refund. Source: canada.ca, Claiming for past years.

Approval covers the years the practitioner's information supports, so it helps if they can say when the effects began.

Can parents claim the DTC for a child with ADHD?

The same criteria apply to children, compared with others of a similar age. A parent or legal guardian fills out and signs Part A for a child under the age of majority. Source: canada.ca, How to apply.

A child under 18 may also get the supplement for children (up to $5,914 for 2025).
Children rarely owe income tax, so the unused amount can be transferred to a supporting family member, such as a parent, on line 31800. Name that person in Part A, question 2.
Two people who support the same child can split the claim, up to the maximum.

Source: canada.ca, Transferring the credit. For school support, see Getting school accommodations in Canada.

What can DTC approval open up?

The CRA says being eligible for the DTC may help you access other federal programs, each with its own rules. Source: canada.ca, CRA's decision.

Registered disability savings plan (RDSP), a long-term savings plan for people approved for the DTC.
Canada Disability Benefit, for eligible people aged 18 to 64.
Child disability benefit.
Canada workers benefit disability supplement.

Why are DTC applications for ADHD refused?

The CRA decides based on how the practitioner's information meets the criteria. Source: canada.ca, CRA's decision. Based on those criteria, common gaps include:

The form names the diagnosis but doesn't describe the effects on everyday mental functions.
The effects aren't shown to be present all or almost all of the time.
It isn't clear you are unable, or take 3 times longer, even with medication and other supports.
The impairment isn't expected to last 12 months in a row.
The form is incomplete: missing signatures, typed instead of handwritten signatures on paper, or Part A and Part B sent separately.

What can you do if the CRA says no?

Your notice of determination explains the reason. Compare it with your copy of the form and the criteria. Then you have options. Source: canada.ca, Disagreeing with the CRA's decision.

Ask for a review and send information you haven't sent yet, such as new medical reports or a letter from a practitioner who knows your situation. Mail it to the tax centre that handled your application.
File an objection within 90 days of the date on your notice of determination.
Call the CRA to ask questions about the decision.

If you aren't eligible, the CRA notes that other disability-related deductions and credits may still apply.

How do you talk to your practitioner about the DTC?

Book an appointment just for the form, so there is time to talk it through.
Bring written examples of how ADHD affects everyday tasks, even with medication: what happens, how often, and how long things take compared with others your age.
Share the CRA's mental functions criteria and ask whether they think you meet them. It is their professional judgment.
Bring any assessment reports you already have, and ask about their fee.
Be accurate. Describe a typical day, not your best or worst one.

Need an assessment first? See Getting assessed in Canada.

Disability tax credit and ADHD: FAQ

Does an ADHD diagnosis qualify for the disability tax credit? Not on its own. The CRA looks at how an impairment affects you, not at the diagnosis. You may qualify if a medical practitioner certifies on Form T2201 that you have a severe and prolonged impairment that markedly restricts your mental functions necessary for everyday life, or significant limitations in two or more categories.

Can a psychologist fill out Form T2201 for ADHD? Yes, for the mental functions category. The CRA lists a medical doctor, a nurse practitioner or a psychologist as the medical practitioners who can certify an impairment in mental functions. If the claim relies on the combined effect of limitations in two or more categories, the CRA's technical guidance says a medical doctor or nurse practitioner must certify it.

How much is the disability tax credit worth? For the 2025 tax year, the federal disability amount is $10,138. If the person was under 18 at the end of the year, a supplement of up to $5,914 may be added, for up to $16,052. These amounts are used to work out a non-refundable credit that lowers income tax owed. They are not paid out as a cheque.

Can I claim the DTC for past years? Yes. If you were eligible in past years but did not claim it, you may be able to claim it going back up to 10 years. You can ask the CRA to adjust your past returns on the application form.

Can parents claim the disability tax credit for a child with ADHD? If the child is approved, the child's unused disability amount, including the supplement for children under 18, can be transferred to a supporting family member such as a parent. Naming the parent in Part A of the application saves time.

What can I do if my DTC application is refused? Your notice of determination explains why. You can ask the CRA to review your application and send new medical information, file a formal objection within 90 days of the notice of determination, or call the CRA to discuss it.

Sources

Last checked on October 18, 2026. Amounts change every year. Check canada.ca or a tax professional before you file.

This guide shares general information. It is not medical advice and this site does not diagnose ADHD. More guides