• Disability Tax Credit (DTC)

The Disability Tax Credit is a non-refundable tax credit in Canada designed to reduce the income tax burden for individuals with severe and prolonged physical or mental impairments. It aims to offset some of the additional costs associated with living with a disability. For eligible adults, the 2024 base disability amount is $9,872 and for eligible children under 18, the base disability amount is $9,872 plus an additional supplementary amount of $5,758.

Need base disability amounts for prior years?

Find them on our Resources Page

 

• Child Disability Benefit (CDB)

The Child Disability Benefit is a tax-free monthly payment provided to eligible families in Canada who care for a child under 18 with a severe and prolonged impairment in physical or mental functions. To receive CDB, you must be approved for DTC and be eligible to receive the Canadian Child Benefit (CCB). This benefit will be included in your monthly CCB payment. For the period of July 2024 to June 2025, eligible families could receive up to $3,322 ($276.83 per month) for each child who qualifies for the DTC.

Want to know the benefit amounts for previous years?

We've got them on our Resources Page

 

• Canadian Caregiver Credit (CCC)

The Canada Caregiver Credit is a non-refundable tax credit designed to support individuals who care for family members with physical or mental impairments. For the 2024 tax year, eligible caregivers can claim up to $8,235 for dependents with impairments, including a spouse, common-law partner, or relative. Additionally, caregivers may be entitled to claim $2,499 in the calculation of certain amounts for a spouse, common-law partner, or eligible dependent. The exact amount varies based on the relationship to the dependent and their net income. This credit helps reduce the financial burden of caregiving for Canadians providing essential support to loved ones.

 

• Registered Disability Savings Plan (RDSP)

The Registered Disability Savings Plan is a Canadian government program designed to help individuals with disabilities and their families save for long-term financial security. Contributions are not tax-deductible but grow tax-free until withdrawn, with a lifetime contribution limit of $200,000. The government provides additional support through the Canada Disability Savings Grant (matching contributions up to $3 for every $1 saved) and the Canada Disability Savings Bond (up to $1,000 annually for low-income individuals), with a maximum lifetime government contribution of $90,000. To qualify, the beneficiary must be under 60, a Canadian resident, and eligible for DTC.

 

• Canada Worker's Benefit Disability Supplement (CWB)

The Canada Workers Benefit Disability Supplement is an additional component of the CWB designed to provide extra financial support for low-income workers with disabilities. For the 2024 tax year, eligible individuals approved for DTC  can receive a maximum supplement of $821, which begins to decrease at specific income thresholds. Single individuals see a reduction starting at $36,748 in adjusted net income, while for families, it begins at $65,595. This supplement aims to offset additional costs associated with disabilities and encourage workforce participation among disabled workers.

 

• Home Buyers' Amount

The Home Buyers' Amount is a non-refundable tax credit designed to assist first-time home buyers. For 2024, eligible individuals can claim up to $10,000 for purchasing a qualifying home, resulting in a maximum tax savings of $1,500. To qualify, you must be a first-time buyer (not having owned a home in the previous four years) or be approved for DTC. The home must be in Canada, registered in your or your spouse's/partner's name, and intended as your principal residence within one year of purchase. Qualifying properties include various types of residences such as houses, condominiums, and mobile homes. This credit aims to make home ownership more accessible by providing tax relief to new buyers.

 

• Home Accessibility Tax Credit (HATC)

The Home Accessibility Tax Credit is a non-refundable federal tax credit in Canada designed to help seniors (65 or older) and individuals eligible for the DTC to make their homes more accessible and safe. The credit allows for a maximum annual claim of $20,000 in eligible expenses, resulting in a tax credit of up to $3,000 (15% of $20,000). Qualifying renovations include enduring modifications that improve mobility, functionality, and safety, such as wheelchair ramps, walk-in bathtubs, widened doorways, etc.

 

• Multigenerational Home Renovation Tax Credit (MHRTC)

The Multigenerational Home Renovation Tax Credit is a refundable tax credit designed to support families living with seniors or adults eligible for DTC. It allows eligible individuals to claim 15% of up to $50,000 in qualifying renovation expenses, resulting in a maximum credit of $7,500. The credit applies to renovations completed after 2022 that create a self-contained secondary unit for a qualifying individual (senior or DTC-eligible adult) to live with a relative. Eligible homes must be in Canada and owned by the qualifying individual or a relative.

 

• Provincial and Territorial Credits

In addition to federal benefits and credits, most provinces provide additional support to individuals approved for DTC. Some of the provincial credits include:

➯ Provincial DTC deduction amounts, which complement the federal disability amount

➯ Additional tax credits for caregivers, varying by province

➯ Home renovation credits to improve accessibility, such as those offered in British Columbia and Saskatchewan

➯ Credits for home-support services, like Quebec's program for seniors with disabilities

These provincial benefits vary by location and may change, so it's a good idea to check with your province, a tax professional, or reach out to us for the latest information.

 

• NEW Canada Disability Benefit

The Canada Disability Benefit, which has now began accepting applications with payments beginning in July 2025, is a new program designed to support low- and modest-income working-age individuals with disabilities. Eligible recipients, who must be between 18 and 64 years old and approved for the Disability Tax Credit, can receive up to $200 per month. To qualify, applicants and their spouses or common-law partners (if applicable) must have filed their income tax returns. This benefit, announced in Budget 2024, aims to provide additional financial support to Canadians with disabilities.

Find more information on how to apply on our Resources page

 

And the list doesn't stop here...

To learn more about the different benefits and credits available, click the link to go to our resources page or contact us for more information.

Learn more

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