Saskatchewan Disability Tax Credit Calculation, Eligibility and Application

Navigating the financial challenges of disability can feel overwhelming. When you’re unable to work due to a disability, the looming stack of bills can seem overwhelming, with relief feeling perpetually out of reach. The costs of living are compounded by the additional expenses associated with disability, intensifying the strain. Various disabilities can render individuals unable to work, amplifying the financial burden. Recognizing these challenges, the government extends support to Saskatchewan residents through the Disability Tax Credit (DTC) program. This specific Saskatchewan Disability Tax Credit guide, updated and revised in February 2024, serves as a resource to shed light on the DTC program and assist Saskatchewan residents with impairments in navigating the application process. Tailored for Saskatchewanians, this guide aims to comprehensively address all aspects of how the Disability Tax Credit (DTC) can alleviate the financial strain of living with disabilities. Throughout these pages, we delve into program details, application procedures, eligibility criteria, and other pertinent information specifically tailored to those residing in Saskatchewan. The Saskatchewan Disability Tax Credit is a non-refundable tax credit designed to significantly reduce the amount of income tax that disabled individuals have to pay. This credit may also apply to individuals who are financially caring for someone with a disability. For a deeper understanding of the tax refund process and additional insights, we offer comprehensive guidance in our detailed Disability Tax Credit guide. PLEASE NOTE: This guide has been written based on our extensive knowledge and years of industry experience to ensure its accuracy and comprehensiveness in educating and informing our fellow Canadians. However, this should not be used as a substitute for official documentation provided by the CRA on the DTC. Therefore, we request that you use it wisely!

The Disability Tax Credit Explained – What is the DTC?

The Disability Tax Credit is a non-refundable federal tax credit created by the Canadian Government and Canada Revenue Agency to assist those with impairments who still work and pay taxes by providing them with a refund on the Federal income tax they pay.  The Disability Tax Credit was created in 1988 when disabilities and mental illnesses became more recognized. The creation of DTC came about when the definition of a disability became broader and started covering numerous physical handicaps and mental illnesses instead of just those who use wheelchairs or are blind. 

Eligibility for the Saskatchewan Disability Tax Credit

An individual must meet certain criteria to be eligible for the Saskatchewan Disability Tax Credit. There are three basic conditions an individual must have to qualify for this credit.

• An individual must have a severe impairment in a physical state. They may also have a severe impairment in their mental state.
• This impairment must be expected to last continuously for a duration that exceeds 12 months.
• A licensed doctor or qualified practitioner must attest to any individual’s impairment. This professional will be required to complete a section of the Disability Tax Credit Certificate, detailing the prolonged impairment and how it affects day-to-day activities.

Some of these day-to-day activities may include, but are not limited, to: walking, hearing, speaking, eating, dressing, using the bathroom, and seeing. If you have a severe impairment in any of these categories there is a good chance you may qualify for the Saskatchewan Disability Tax Credit. If you are looking to apply on behalf of your child, please read our child disability benefits guide. There are numerous amount of mental impairments that an individual may have that will also qualify them for the Saskatchewan Disability Tax Credit. Among these may include, but are not limited to:

• Autism
• Anxiety/Panic
• Schizophrenia
• Manic Depression
• ADD (Attention Deficit Disorder)

If you believe you qualify for the Saskatchewan Disability Tax Credit; you may obtain Form T2201 given by the Canadian Revenue Agency. Once the first section of this form is filled out, you may bring it to your licensed doctor to complete the second section of the form. When the form is filled out in its entirety; you may submit it to the Canadian Revenue Agency for review. They will contact you regarding the approval or denial of your tax credit; and any benefits that may go along with that.

Benefits of the Saskatchewan Disability Tax Credit

The benefits of the Saskatchewan Disability Tax Credit vary according to each individual’s situation. There are deciding factors such as income, number of years in the workforce, and previously filed tax amounts. This tax credit can save applicants anywhere from $1,600 up to $40,000! When an individual qualifies for the Saskatchewan Disability Tax Credit, they may also qualify for other benefits.

• Registered Disability Savings Plan: This is designed to help provide and protect individuals with future financial security. Contributions are matched by the government and are not tax-deductible.
• Savings Bonds: If your income is low and you make contributions to the Registered Disability Savings Plan; you may qualify for Canadian Disability Savings Bonds, which can accumulate up to a maximum of $20,000.
• Savings Grants: This grant will allow individuals an amount of up to $3,500 a year; which may not exceed $70,000 in a lifetime. It will match contributions to the Registered Disability Act by up to 300%.

The Saskatchewan Disability Tax Credit is a generous way of helping out those with severe impairments. It can be very difficult to pay your bills and perform day-to-day activities when you are disabled. If you feel you qualify for any or all of these benefits; your first step is to apply for the Saskatchewan Disability Tax Credit.

How to Calculate the Disability Tax Credit in Saskatchewan

In the following section, we will explain how the DTC is calculated; however, to save you time, we created a Disability Tax Credit Calculator where you can easily and very accurately estimate your expected refunds.        To understand how the DTC refund is calculated, you need to understand a few “basic” terms:

1. The DTC refund amount consists of two amounts: Federal amount and Provincial amount.
   • The Federal amount is the same across Canada.
   • The Provincial amount changes from Province to Province.

2. The Federal and Provincial amounts consist of a ‘Base Amount’ and, if applicable, a ‘Supplemental Amount.’ The Supplemental Amount is provided to eligible individuals who are under 18 years of age at the end of the tax year. We’ll further explain these components below:

          Base Amount:

• Base Amount: The Federal base amount is around 15% of the base amount ($9,428 as of 2023), equating to about $1,414.2 The Provincial base amount is around 10.5% of the disability amount for that tax year ($10,405 as of 2023), equating to about $1,092.52

          Therefore, the base amount from both Federal and Provincial sources is around  $2,506.72         Supplemental Amount: 

• Supplemental Amount: The Federal supplemental portion is 15% of the base amount ($5,500 as of 2023), equating to about $825. The Provincial supplemental portion is around 10.5% of the disability amount for that tax year ($10,405 as of 2023), equating to about $1,092.52

        Therefore, the supplemental amount from both Federal and Provincial sources is around $1,917.52 Based on the calculation example above, an adult in Saskatchewan would receive approximately $2,506.72 for the year 2023. When combining the “Base Amount” and “Supplemental Amount,” an eligible individual under 18 in Saskatchewan would receive $4,424.24 in Disability Tax Credits for the 2023 tax year. Here are some examples of Disability Tax Credit refunds you could receive: 

Federal Base amount and Supplement amount table for last 10 Years

Year	Federal Base Amount	Federal Supplement amount
2013	$7,697	$4,490
2014	$7,766	$4,530
2015	$7,899	$4,607
2016	$8,001	$4,667
2017	$8,113	$4,733
2018	$8,235	$4,804
2019	$8,416	$4,909
2020	$8,576	$5,003
2021	$8,662	$5,053
2022	$8,870	$5,174
2023	$9,428	$5,500

Saskatchewan Provincial Base and Supplement amount table for the last 10 Years

Year	Provincial Base Amount	Provincial Supplement amount
2013	$8,979	$8,979
2014	$9,060	$9,060
2015	$9,214	$9,214
2016	$9,334	$9,334
2017	$9,464	$9,464
2018	$9,464	$9,464
2019	$9,464	$9,464
2020	$9,496	$9,496
2021	$9,559	$9,559
2022	$9,789	$9,789
2023	$10,405	$10,405

Saskatchewan Provincial Base and Supplement amount table for the last 10 Years

What is The Eligibility Criteria for Disability Tax Credit

Before discussing DTC eligibility criteria, we must dispel a significant misunderstanding: When the Canada Revenue Agency (CRA) evaluates your DTC application, they’re most interested in the way your impairments affect your “Activities of Daily Living” (ADL). They want to know the various ways your everyday activities are affected by your condition.  While they are interested in your diagnosis, as you must have an eligible impairment to be qualified, they will be more focused on the effects your impairment has on your “ADL.” There are three main categories that the majority of conditions that are eligible for DTC fall under, including: 

• Physical impairments 
• Mental illness and psychological impairments
• Neurological impairments 

To be found eligible, your condition must be considered markedly restricted, meaning you cannot perform or take an inordinate amount of time to complete two or more activities of daily living (ADL).  You may also be eligible if the restrictions caused by your condition affect you 90% of the time, OR a combination of two or more moderate restrictions of ADLS adds up to 90%. Finally, if you spend 14 hours a week or more on life-sustaining therapy, such as insulin therapy, physiotherapy, or dialysis, you may also be eligible. Life-sustaining therapy makes one eligible for DTC due to the substantial amount of money and time they must spend tending to their condition, leading to many additional fees for treatments and medical devices.   To learn more, visit our Disability Tax Credit Eligibility article. 

Step-by-Step Instructions on How to Apply for DTC

Over the years, the CRA has simplified the Disability Tax Credit application process to serve Canadians as initially intended. However, even after streamlining the application process, many applicants are still denied for a myriad of reasons. It is important to note that just because applying for the DTC is easy, getting your DTC application approved is difficult. Some disabilities are “visible” and “obvious” – these applications get approved pretty quickly. However, some disabilities, especially “invisible” mental disabilities, are much harder to prove. Most applicants will be denied, so getting approved for impairments that sit in a ‘grey area’ can be very difficult and require a lot of evidence gathering to help legitimize your claim.   In essence, the Disability Tax Credit application process is simple and straightforward:

1. Download the T2201 Form from the CRA’s website.
2. Print the T2201 and take it to your healthcare practitioner to fill out and sign.
3. Send the signed T2201 by mail to a CRA’s processing centre or even online. 
4. Wait about 1-3 months to hear back from the CRA if you were approved or not.

To fill out the T2201 form, you will need to be certified by a medical practitioner; however, not just any medical practitioner has the authority to do so. The CRA may also send a questionnaire to the medical practitioner who signed your form to clarify your impairments and the information submitted. Some of the medical practitioners that can fill out the T2001 form are: 

• Medical doctors can fill out the entirety of part B of the T2001 form.
• Nurse practitioners can fill out the entirety of part B of the T2001 form.
• Specialized doctors can fill out the section that best applies to their field, such as an optometrist filling out the vision impairment section, etc.

Here is a full list of medical practitioners authorized to fill out form T2201.  Applying independently can be a quick and cost-effective process, but for more complex cases or cases that have been denied, you may want to seek out the help of a specialized DTC firm, like Disability Credit Canada. 

Common Reasons for DTC Denial

As mentioned above, applying for DTC is easy, but being approved is not a simple task. If you have a severe impairment, the application process can be straightforward, but if your disability is less visible or hard to diagnose, the process becomes much more challenging.  Throughout our many years of experience, we have seen many reasons applications are denied. Some reasons are simple and straightforward, while others can be complex.  Some of the more common reasons for your application’s denial include: 

• Missing or incomplete information on the T2201 form
• Lack of knowledge of DTC eligibility criteria
• Inconsistent medical diagnosis
• Impairment didn’t qualify
• Duration of impairment too short
• Cumulative effects of impairment not included.
• Lack of supporting medical documents to prove the severity of your condition.

If your application is denied, you still have some options, such as:

• Appeal the CRA’s decision by raising a formal objection. 
• Submit a new T2201 form with further information about your impairments.
• Use a different medical practitioner with more knowledge about DTC eligibility criteria. 
• Call/write the CRA for further clarification regarding your application.

What are Other Disability Programs Available for Saskatchewan?

The Disability Tax Credit is a federal program and it’s important to know that if you were found eligible for the DTC it will not affect other Federal or Provincial programs. If you’re in Saskatchewan and living with an impairment, there are other programs created to assist you. It is advantageous to learn about your options to get the assistance you or someone you are caring for need.  Some of the other disability programs available to Saskatchewan are: The Saskatchewan Home Repair Program – Adaptation for Independence provides financial assistance to homeowners or rental property owners with low incomes to make a home more accessible for a person with a housing-related disability. The Employability Assistance for Persons with Disabilities (EAPD) program provides funding for a broad range of supports that help Saskatchewan residents with a disability prepare for and make successful transitions into the workforce. The Saskatchewan Assured Income for Disability (SAID) is an income support program for individuals with significant and enduring disabilities. It provides long-term income support, enhances access to services, and promotes community participation. SAID prioritizes daily living and disability-related needs, offering additional benefits tailored to individual circumstances. Payment tiers include living income, disability income, and shelter, with no set maximum monthly benefit.

In Conclusion

At Disability Credit Canada, we take pride in helping disabled Canadians claim CPP Disability Benefits, Disability Tax Credit, and Long Term Disability Benefits. We’ve crafted this guide to inform Saskatchewanians about the Disability Tax Credit and how it aids disabled Canadians who are still in the workforce by offering financial assistance to cover expenses related to their impairments. Applying for the credit is completely free, and there are no consequences for applying multiple times. Disability Credit Canada has assisted thousands of Canadians in qualifying for and maximizing the benefits of the Disability Tax Credit. Our dedicated and knowledgeable team is committed to ensuring the successful completion of every application we handle. We provide free assessments and operate on a NO WIN – NO FEE basis, meaning we only receive payment if you do, giving us the incentive to secure the maximum refund for you! For the best chance of approval for the Disability Tax Credit, call us today at 1-844-800-6020. Check our other Resources for more information on Disability Tax Credit.

1. Disability Tax Credit Provincial Resources
2. The Definitive Guide to The Child Disability Tax Credit
3. Disability Tax Credit for Arthritis Sufferers
4. Disability Tax Credit for ADHD or ADD
5. Disability Tax Credit for Anxiety Disorders

Call us now for help with your Saskatchewan Disability Tax Credit