How to Complete the CRA Disability Tax Credit Form - for Medical Providers
The CRA Disability Tax Credit (DTC) form is often completed in the primary care setting for patients. When I first encountered it, the terminology felt confusing and made the form challenging to fill out. In this post, I’ll walk through commonly asked questions to help clarify the process and boost your confidence the next time you’re asked to complete it.
What is the CRA Disability Tax Credit form?
It is a form initiated by patients, and certified by a medical professional. The CRA DTC is a credit that people can apply for that helps reduce the income tax people living with a disability (or supporting family members) may have to pay.
Other quick facts:
It is intended for people with a severe and prolonged impairment in one of the following categories:
Walking
Dressing
Feeding
Eliminating (bowel/bladder)
Hearing
Speaking
Vision
Mental functions
Life sustaining therapy
It is meant to OFFSET additional costs related to an impairment (e.g. people requiring mobility devices for walking, people requiring psychological therapy for mental functions)
People may have 1 or more limitations
The number of limitations does not affect credit amount
If people do not have a taxable income, there are still benefits e.g. access to other federal, provincial, or territorial programs
If people were eligible for DTC in previous years, they can claim up to 10 years of DTC credits
The DTC can expire, warranting a new application and medical certification
Want curated education to make confident & informed decisions with your patients? 👉 Sign up for NP Reasoning Masterclass.
Who is Eligible for the Disability Tax Credit?
It is important to clarify that eligibility is NOT based on a particular medical diagnosis, but rather the IMPAIRMENT resulting from a condition.
The impairment must be severe and prolonged, resulting in a marked restriction in 1 or more of the categories (e.g. walking, hearing, vision)
Marked restriction definition: even WITH appropriate therapy, devices, medication - a person is UNABLE or takes an inordinate amount of time (3x more than the average person) in 1 or more category, ALL or substantially all of the time (>90% of the time), OR
Have significant limitations in >2 categories: If limitations do not meet criteria for 1 impairment category alone, they may still be eligible if they have significant limitations in 1 or more category listed above, OR
Also eligible if they require life-sustaining therapy to support a vital function, e.g:
Multiple daily injections of insulin for Type 1 Diabetes or use of an insulin pump
Hemodialysis or peritoneal dialysis
Intermittent or 24 hour oxygen therapy
Tube feeding
Chest physiotherapy
Eligibility is NOT based on:
Ability to work
Ability to perform ADLs or iADLs
MAY not qualify for the CRA DTC even if approved for other disability benefits through other programs, because they have different criteria and other purposes
💡Practice Tip: Review the purpose, eligibility, and rationale with your patient—eligibility for other disability benefits doesn’t guarantee CRA DTC approval. Let patients know you’ll complete the form accurately, but the final decision rests with the CRA.
What Medical Providers Can Complete the CRA DTC Form?
| Professional | Sections They Can Complete |
|---|---|
| Medical Doctor | Can complete all sections |
| Nurse Practitioner | Can complete all sections |
| Optometrist | Vision section only |
| Audiologist | Hearing section only |
| Occupational Therapist | Walking, Feeding, Dressing, and the cumulative effect for these activities |
| Physiotherapist | Walking section only |
| Psychologist | Mental functions necessary for everyday life section only |
| Speech Language Pathologist | Speaking section only |
How to Complete the CRA DTC Form for Nurse Practitioners/Medical Doctors
There are paper and digital versions
Digital version: 1.patient completes part A, and gives medical provider a code to access form online and complete part B - much easier to do digitally! Harder to lose this vs. paper copy.
Medical provider completes part B only
Medical providers must provide clear examples related to the patient’s impairment
The CRA also likes to know the frequency and severity of the impairment with each example
If they want more detail after you complete the form, the CRA will be in touch with the patient, medical provider, or both - to request this additional information.
| Frequency | Severity |
|---|---|
| Rarely | Mild |
| Occasionally | Mild-moderate |
| Often | Moderate |
| Usually | Moderate-severe |
| Always | Severe |
E.g. Walking impairment category: “experiences severe pain, most of the time (usually-always), even with using a walker,” or “they usually require assistance from family members to walk short distances, and require breaks every 50 meters most of the time.”
For a few examples and extra tips for completing the form, you can watch this video of a mock CRA DTC form completion:
Bottom line: do your best to complete the form, with the objective information you have, provide clear examples, and remind the patient that you ultimately do NOT make the decision re: eligibility - the CRA does.
Other reads that may interest you:
Can Nurse Practitioners Bill? Big Changes in 2026