Disability Tax Credit Canada 2027 Calculator
Disability Tax Credit (DTC) 2027 projection: federal base $9,872 × 15% = $1,481 credit. Supplement for under 18 $5,773 × 15% = $866. Plus provincial DTC (e.g. Ontario $9,876 × 5.05% = $498). Transferable to supporting spouse/parent if recipient owes no tax.
Federal DTC Calculation
Base $9,872 (projected 2027). Supplement for under-18 $5,773. Apply 15% lowest federal tax rate = credit. Reduces tax owed dollar-for-dollar.
Provincial DTC
Each province sets own base + rate. Ontario, BC, AB shown. Quebec uses separate Crédit. Verify provincial credit on T1 schedule.
Transferability
If person with disability has no tax to reduce, the credit transfers to supporting spouse or relative who provides basic care. Spouse's return claims Schedule 2.
Source and Disclaimer
canada.ca DTC, Form T2201. Must meet 'markedly restricted' criteria certified by medical practitioner. CRA approves/denies eligibility.
Source: canada.ca DTC Form T2201. Last updated: May 2026.