A serious mental health condition can make daily life harder. It often costs more too. The Disability Tax Credit (DTC) is a federal tax credit. It can lower the income tax you pay. Being approved can also open the door to other benefits. Many people don't apply because they think the DTC is only for physical disabilities. It isn't. This guide covers who may qualify, how to apply, who can sign the form and what approval can unlock.
This is general information, not tax, legal or medical advice. The Canada Revenue Agency (CRA) makes every DTC decision, and rules can change.
What the Disability Tax Credit is
The DTC is a non-refundable tax credit run by the CRA. It's meant to offset some of the extra costs that come with a severe and prolonged impairment. If you're approved, you can claim the disability amount on your tax return. If you don't owe tax, a supporting family member may be able to claim some or all of it instead.
Can you get the DTC for a mental health condition?
Yes, you may. One of the DTC categories is mental functions necessary for everyday life. The CRA is clear that eligibility is based on how an impairment affects you, not on a diagnosis. Having depression, anxiety, PTSD, bipolar disorder, ADHD or another condition doesn't decide it on its own. What matters is the effect on your daily life.
The CRA lists these mental functions:
Adaptive functioning, such as adapting to change, expressing basic needs, going into the community and handling basic self-care
Attention, such as awareness of danger and basic impulse control
Concentration, such as focusing on a simple task and understanding short-term information
Goal-setting, such as making simple plans and starting everyday tasks
Judgment, such as making decisions about your own treatment and welfare
Memory, such as remembering basic personal information or simple instructions
Perception of reality, such as separating reality from delusions and hallucinations
Problem-solving, such as identifying and solving simple everyday problems
Regulating behaviour and emotions, such as controlling mood to prevent harm to yourself or others
Verbal and non-verbal comprehension, such as understanding and responding to what others say and to non-verbal cues
The eligibility rules, in plain words
For the mental functions category, the CRA says you must meet all three of these criteria:
You are markedly restricted. You can't perform mental functions needed for everyday life. Or it takes you three times longer than someone of similar age without the impairment. This is measured even with appropriate therapy, medication and devices.
It happens all or almost all of the time. The CRA generally means 90% of the time or more.
It is prolonged. The impairment has lasted, or is expected to last, for a continuous period of at least 12 months.
What if your restriction isn't quite "marked"? The CRA also allows a cumulative effect of significant limitations. This is when you have significant limits in two or more areas, such as mental functions plus walking. No single one is marked, but together they add up to a marked restriction, all or almost all of the time.
Who can certify mental functions on Form T2201
The application form is Form T2201, Disability Tax Credit Certificate. Part B must be filled out by a medical practitioner. For the mental functions category, the CRA lists only three types of practitioners who can certify:
A medical doctor
A nurse practitioner
A psychologist
Other mental health professionals, such as registered psychotherapists and registered social workers, are not on the CRA's list for certifying the T2201. If your main support is a different kind of therapist, you'll still need a doctor, nurse practitioner or psychologist to complete Part B.
If your practitioner charges a fee to fill out the form, you're responsible for it. The CRA notes you may be able to claim that fee as a medical expense.
How to apply, step by step
You can apply with the digital form or the paper form. Pick one method and use it for both parts.
Digital application
Fill out Part A. Sign in to your CRA account, select your individual account, then Benefits and credits, then the Apply for DTC button. You can also do Part A by phone with the CRA.
Get your reference number. After you submit Part A, you'll see a confirmation page with a reference number. It's valid for up to 12 months.
Give the number to your practitioner. Your doctor, nurse practitioner or psychologist uses it to complete and submit Part B online. Once Part B is done, the application goes to the CRA automatically. You can track it in your CRA account.
Paper application
Use the most recent version of Form T2201 from canada.ca.
Fill out and sign Part A by hand.
Have your practitioner complete and sign Part B.
Mail both parts together to the tax centre listed on the CRA's How to apply page.
You can apply at any time of year. The CRA suggests applying before you file your tax return. Applying at the same time can delay your assessment.
Retroactive claims and adjusting past returns
Were you eligible in past years but never claimed? You may be able to claim it for up to 10 previous years. In Part A, you can let the CRA adjust your earlier returns automatically if you're approved for those years. If you didn't give that permission, you can ask the CRA in writing or change past returns yourself online.
After the CRA reviews your application, you'll get a notice of determination. It tells you whether you're approved and for which years. Some approvals end on a set date, so make a note of when you'll need to reapply.
If you're denied, you have options. The CRA says you can send more medical information within one year of your notice of determination for another review. Or, if you think the information you sent was enough, you can file a formal objection within 90 days.
What DTC approval can unlock
DTC approval opens the door to other supports:
Ontario disability amount. If you can claim the federal disability amount and live in Ontario at year end, you can also claim the Ontario disability amount on Form ON428.
Registered Disability Savings Plan (RDSP). You must be approved for the DTC to open an RDSP. The federal government can add matching grants and, for modest-income families, savings bonds. Grants and bonds are only paid until the end of the year the beneficiary turns 49.
Canada Disability Benefit. This federal benefit is for people aged 18 to 64 who are approved for the DTC and have a modest income. It's run by Service Canada, which has the current amounts and how to apply.
Other credits and transfers. Family members who support you may be able to claim amounts such as the Canada caregiver amount, depending on their situation.
The DTC is separate from the Ontario Disability Support Program (ODSP). ODSP has its own rules and application. DTC approval doesn't mean you'll qualify for ODSP, or the other way around.
How therapy records and documentation can help
The CRA decides based on what your practitioner writes in Part B. They may use the symptoms you report, your history and what they have seen. Good records make that picture clearer.
Here are some ways to prepare:
Keep a daily-life log. For a few weeks, write down concrete examples. How long does it take to get out of the house, make a phone call or finish a simple task? Do you need someone to remind you or come with you?
Collect your treatment history. Note medications you've tried, hospital stays, programs you've attended and how long you've been in treatment.
Ask for records. You can ask your therapist or other providers for a summary or copies of your file. Share these with the practitioner completing Part B. Therapy notes can show how long your symptoms have lasted and how they affect your functioning.
Be specific about frequency. The 90% and 12-month rules are key. Describe how often your difficulties happen and how long they've lasted.
A therapist can't make the CRA's decision or sign Part B. But therapy can support you through the process, and good records help the person who fills out your form.
Getting support across Ontario
Applying for benefits while you're struggling is hard. Our therapists can help you manage the stress and keep going with your care. Curious about the cost side of therapy? See our guide on whether therapy is tax deductible in Ontario. You can also learn more about our support for chronic illness and disability and depression.
You can see us in Kitchener, Waterloo, Cambridge or Ottawa, or by secure video from anywhere in Ontario.
Cost, billing and your first step
Sessions with our therapists range from $130 to $200, depending on the clinician.
We accept Health Spending Accounts (HSAs).
We can direct bill many insurers. Coverage depends on your plan, so check with your insurer before you start.
Book a free 15-minute consultation with our admin team, and they'll help you find a therapist who's a good fit.
If you're in crisis: if you or someone you love is in immediate danger, call 911. If you're thinking about suicide, call or text 9-8-8 any time, day or night.
Last reviewed: October 2026
Sources
Mental functions eligibility, Disability tax credit (DTC), Canada Revenue Agency
Who is eligible, Disability tax credit (DTC), Canada Revenue Agency
How to apply, Disability tax credit (DTC), Canada Revenue Agency
Claiming the credit, Disability tax credit (DTC), Canada Revenue Agency
Ontario tax information (Form ON428), Canada Revenue Agency
Webinar: Persons with disabilities and their caregivers, Canada Revenue Agency