Disability Tax Credit Calculator

How is the Disability Tax Credit calculated in Canada?

The Disability Tax Credit (DTC) is made up of federal and provincial amounts that are taken from Canada Revenue Agency’s (CRA’s) yearly Indexation Chart. It has two parts: a base amount, which applies to all eligible individuals, and a supplemental amount, which only applies when the DTC is claimed for dependent children under 18. For adults, only the base amount applies.

The CRA calculates the federal portion of the DTC by applying the 15% tax rate to the approved disability amount. Provinces also add their own credits, which vary by region. For example, in Ontario 2024, an adult’s total DTC (federal + provincial base) is $1,986.65. For children under 18, adding the supplemental amounts brings the total to $3,145.42.

If the individual has little or no taxable income, unused credits can be carried forward or transferred to a supporting family member. The “Base Amount” maximum for 2025 is $10,138, according to the Canada Revenue Agency’s (CRA’s) Indexation Chart and The “Supplemental Amount” for children with disabilities is a maximum of $5,914 (2025).

How does the Disability Tax Credit calculation work step by step?

Step 1. Example Calculating the Federal Portion

The CRA calculates the federal portion by multiplying the approved disability amount by the lowest federal tax rate (15%). The federal disability amount is indexed annually.

2024 federal example:

Federal disability amount: $9,872

15% × $9,872 = $1,480.80

Step 2. Example Calculating the Provincial Portion

Each province adds its own credit, usually around 5–10% of the disability amount, depending on the province.

Ontario Provincial disability amount: $10,017

Ontario 2024 example: 5.05% × $10,017 = $505.85

Step 3. Adding up both the provincial and federal amount

Once you have your Federal and Provincial Base amount calculated as shown above, you can add those two to get The Disability Tax Credit amount an adults will receive.

How much is the Disability Tax Credit refund for adults?

As calculated in above example, An adult claimant in Ontario will receive (Base Amounts only): $1,480.80 (federal) + $505.85 (provincial) = $1,986.65

How much is the Disability Tax Credit for children?

Children under 18 also get supplemental amounts, below example will show how supplement amount is calculated.

Ontario 2024 example:

Federal supplemental amount: $5,758 → 15%  = $863.70

Provincial supplemental amount: $5,843 → 5.05%  = $295.07

Total Supplemental Amount: $863.70 + $295.07 = $1,158.77

Therefore a child in Ontario will receive Disability tax credit (Base + Supplemental): $1,986.65 (Base) + $1,158.77 (Supplemental) = $3,145.42

Disability Tax Credit Calculation FAQs

How is the Disability Tax Credit calculated for retroactive years?

The Canada Revenue Agency (CRA) determines the Disability Tax Credit (DTC) for retroactive years by assessing the tax returns for each qualifying year preceding the year that you are filling and can be dated back up to a maximum of 10 years, based on the approved date of disability. The CRA determines the non-refundable credit, which lowers the amount of tax due, and reimburses overpaid taxes in one lump sum.

How is the Disability Tax Credit calculated if I have low income (Below taxable limit)?

If you have low income or don’t owe taxes, the credit can’t create a refund immediately, but unused amounts can be carried forward or transferred to a supporting family member for future tax savings.

What is the Disability Tax Credit amount for 2024 and 2025?

Click on your province below to see specific base and supplement tables for the past 10 years in our provincial guides.

• Alberta Disability Tax Credit Application
• British Columbia Disability Tax Credit Application
• Ontario Disability Tax Credit Application
• Nova Scotia Disability Tax Credit Application
• Saskatchewan Disability Tax Credit Application
• Newfoundland and Labrador Disability Tax Credit Application
• Quebec Disability Tax Credit Application
• Manitoba Disability Tax Credit Application
• New Brunswick Disability Tax Credit Application

If you have any questions regarding Disability Tax Credit , please feel free to get in touch through our Toll Free number. At Disability Credit Canada, we take pride in helping disabled Canadians claim disability benefits like disability tax credits,  Long Term Disability Benefits, and CPP Disability Benefits. Check our other Resources

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