BLUE SPRUCE PSYCHOLOGY
Disability Tax Credit Assessment & Application Support
When everyday tasks require substantial help, supervision, or extra time, it can be difficult to know whether the Disability Tax Credit applies to your situation. Understanding the criteria and putting your experiences into words can make the process feel more manageable.
Blue Spruce Psychology offers Disability Tax Credit (DTC) application support following a psychological assessment completed with Kendra Kramer, Registered Psychologist. This service focuses on how difficulties with mental functions affect daily life and, where clinically supported, documenting those limitations for the Canada Revenue Agency (CRA).
If you are new to the practice, a free consultation is the first step.
Where Should I Start?
EXISTING CLIENTS
I’ve Been Assessed at Blue Spruce
We can look at your or your child’s assessment findings and discuss what else might be needed to support an application.
NEW CLIENTS
I’m New to Blue Spruce
A free consultation is the first step, even if you have a report from elsewhere. You’ll likely need an assessment here before I can provide DTC application support.
UNDERSTANDING THE TAX CREDIT
What is the Disability Tax Credit?
The Disability Tax Credit (DTC) is a federal, non-refundable tax credit intended to offset some of the costs associated with a severe and prolonged impairment. It can reduce the income tax an eligible person pays. In some circumstances, an unused portion can be transferred to a qualifying supporting family member.
“Non-refundable” means the credit can reduce tax owing, but any unused credit is not paid out as cash.
An approved claim may still result in a tax refund if it reduces income tax you have already paid. The amount depends on your tax circumstances and the years CRA approves.
DTC eligibility may also help a person access other programs, including the Registered Disability Savings Plan, Child Disability Benefit, and Canada Disability Benefit. Each program has its own requirements.
Learn more about the DTC and related programs on the CRA website.
Disability Tax Credit Eligibility: Who May Qualify?
Both children and adults may qualify. Eligibility depends on the effects of an impairment on everyday functioning, rather than the diagnosis alone.
For mental functions, CRA's marked-restriction criteria generally require all three of the following:
Severity: The person is unable to perform the relevant mental functions necessary for everyday life, or takes at least three times longer than someone of a similar age without the impairment, even with appropriate therapy, medication, and devices.
Frequency: The restriction is present all or almost all of the time (generally at least 90%).
Duration: The impairment has lasted, or is expected to last, for at least 12 continuous months.
These criteria involve clinical judgment and a detailed understanding of day-to-day functioning. You do not need to decide whether you meet them before reaching out.
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CRA includes adaptive functioning, attention, concentration, goal-setting, judgment, memory, perception of reality, problem-solving, regulation of behaviour and emotions, and verbal and non-verbal comprehension.
In a DTC discussion, we explore concrete experiences: what happens during an ordinary day, which tasks require assistance, how frequently support is needed, and what remains difficult with treatment or other supports in place. For children, functioning is considered relative to others of a similar age.
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Specific examples help explain the support a person needs. These are topics we may discuss, rather than a checklist that establishes eligibility:
Remembering simple instructions: what is forgotten, how often, and whether another person needs to repeat or guide each step.
Starting necessary daily tasks: whether the person can begin and carry out a simple routine without repeated prompting.
Safety and judgment: whether supervision is needed to recognize everyday risks or understand consequences.
Understanding communication: what help is needed to understand and respond to ordinary instructions or information.
Adapting to change: How changes affect necessary daily activities and what assistance is required.
It’s helpful if you can describe a typical pattern over time, including variation and the help already in place. The aim is an accurate picture of daily life, including both what you can do and what makes it possible.
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CRA has a separate pathway for the cumulative effect of significant limitations across two or more eligible categories. The limitations must meet specific requirements for their combined severity, frequency, and duration.
Mental functions form one category. Difficulties with memory and attention, for example, do not count as two separate categories under this pathway. Another eligible category might be walking or dressing. Where other categories are involved, certification from another qualified practitioner may be needed.
ELIGIBILITY AREAS
ADHD, Autism, and Learning Disabilities
A diagnosis of ADHD, autism, and/or a learning disability may lead someone to explore the DTC. It does not automatically establish eligibility.
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Can you qualify for the Disability Tax Credit with ADHD?
Some people with ADHD may qualify when the effects on everyday mental functions meet CRA's criteria.
The review considers the functional limitations and their frequency and duration, including what remains difficult with appropriate treatment.
Explore ADHD assessment
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Can an autistic child or adult qualify?
An autistic person may qualify when their limitations meet the same applicable CRA requirements (regardless of age).We consider individual support needs and daily experiences, including comprehension, adapting to change, and other relevant mental functions, including life at home, school, work, etc.
Explore Autism assessment
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What about a learning disability?
A person with a learning disability may qualify for the DTC when its impact on everyday mental functioning meets CRA’s criteria.
We consider how much support they need and how often, such as when following simple instructions or remembering the steps in a daily routine.
Explore Psychoeducational assessment
If your questions begin with understanding a possible diagnosis for your child, you may wish to explore ADHD assessment, autism assessment, or psychoeducational assessment for children.
For questions about your own longstanding experiences, visit Adult ADHD assessment or Adult Autism assessment.
FILLING OUT THE PAPERWORK
Application Support at Blue Spruce
DTC support is offered as a follow-up service after an assessment (ADHD, Autism, and/or Psychoeducational). Having that foundation allows us to connect assessment findings with a detailed understanding of everyday support needs.
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We review relevant reports and discuss practical examples of the difficulties you are experiencing. Interviews and additional assessment may be needed to clarify the nature, frequency, duration, and impact of the limitations.
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Where the clinical information supports certification, I complete the mental-functions section and relevant certification in Part B of Form T2201, the Disability Tax Credit Certificate. Psychologists are authorized to certify impairments in mental functions for DTC purposes.
You or your legal representative completes Part A. CRA provides digital and paper application options; both parts must use the same application method.
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If CRA requests further clinical information about the application, DTC support includes responding to those requests.
My role is to provide accurate clinical information. CRA determines eligibility, including the approved years; assessment and form completion cannot guarantee approval.
If the information does not support certification, I will explain the findings and discuss appropriate next steps. Paying for an assessment or consultation does not guarantee that a T2201 can be certified.
What Should I Prepare for a DTC Consultation?
You do not need a completed application or perfectly organized records to start. If available, it is helpful to have:
Previous assessment reports, diagnostic letters, or relevant clinical records.
A few examples of necessary daily tasks that require help, supervision, repeated prompting, or substantially more time.
Information about how long the limitations have been present and what treatments or supports are in place.
Any previous DTC decision or CRA request for further information.
At the consultation, we can discuss what is relevant and how to provide it. Please do not send sensitive records with your initial inquiry.
What is the Cost of the DTC Application?
The work required varies. Some situations involve reviewing existing assessment findings and completing the form; others require more information or additional assessment.
For new clients, or for those whose Blue Spruce assessment occurred more than one year ago, the DTC application will involve a consultation, as well as a fee for completing the application form. If you recently had an assessment completed by Blue Spruce (within the past year), the consultation portion is waived.
Please inquire for a fee estimate based on your specific circumstances. Together, we will clarify the anticipated work and cost before services begin.
Is There A $150 Payment to Help With DTC Form Costs?
The CRA announced that starting in fall 2026, eligible Canada Disability Benefit recipients may receive a fixed $150 supplemental payment to help offset the cost of obtaining DTC certification.
This is linked to an approved DTC certificate that qualifies a person for a Canada Disability Benefit payment. It is not a general reimbursement for everyone who applies for the DTC, and no separate application for the supplement is required.
The Canada Disability Benefit is an income-tested program for eligible adults aged 18-64. A child's DTC approval does not, on its own, qualify their parent for the $150 supplement.
Check the government's supplemental payment details and Canada Disability Benefit eligibility requirements for your situation.
Common Questions About the DTC Application
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Not in every case. An appropriately qualified practitioner who knows your situation may have sufficient information to complete the application.
At Blue Spruce Psychology, DTC support is a follow-up service after an assessment I have completed. New clients should start with a free consultation to discuss the likely assessment needs and any existing reports.
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Working or attending school does not, by itself, establish or rule out eligibility. CRA considers the effects on qualifying everyday functions; inability to work is not the eligibility test. We will look at the relevant limitations and the assistance needed in daily life, rather than making an assumption based on employment or grades.
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No. The DTC reduces income tax and serves as a gateway for other benefits. The Canada Disability Benefit is a separate, income-tested benefit for eligible adults aged 18–64, for which DTC approval is one requirement.
DTC approval does not automatically mean someone will receive Canada Disability Benefit payments. The Child Disability Benefit is another separate program for eligible families.
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Yes. Children may qualify when their limitations meet CRA's criteria. The information should describe support needs relative to children of a similar age. Where requirements are met, a supporting parent or family member may be able to claim an unused disability amount.
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CRA determines which years are approved based on the evidence about when qualifying limitations began. If eligible in previous years, you may be able to request adjustments going back up to 10 years. The date of a diagnosis does not by itself establish the start of DTC eligibility.
See CRA's guidance on claiming the DTC for past years.
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The time needed to prepare the clinical information depends on what is already available and whether further assessment is required. We can discuss anticipated preparation time when reviewing your needs.
CRA's processing timeline is separate. It varies and may be extended if additional information is requested. Visit CRA's application review guidance for current information.
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CRA's notice of determination explains the decision. Depending on the circumstances, you may request a review, provide further relevant information, or pursue a formal objection. Contact the practice to discuss any clinical questions raised by the decision; any additional work and fees would be clarified first.
A Conversation Is A Good Place to Begin
You may be wondering whether your experiences fit the criteria, whether a previous assessment provides enough information, or what would be involved in applying for your child.
A free consultation gives us time to talk through those questions and identify a reasonable next step.