It is a non-refundable tax credit available to individuals who have a severe and prolonged impairment in physical or mental functions. The DTC can be used to reduce the amount of income tax an individual owes, and in some cases, it may also provide eligibility for other government benefits and programs.

In British Columbia, the DTC is administered by the Canada Revenue Agency (CRA).

To be eligible for the DTC, an individual must have a disability that is prolonged, meaning it has lasted, or is expected to last, for a continuous period of at least 12 months, and it must also be severe, meaning it significantly limits the individual’s ability to perform basic activities of daily living.

Claim the DTC on your income tax return: If your application is approved, you can claim the DTC on your income tax return. You can claim the DTC for the current year and up to 10 previous years if you were eligible for the credit in those years and did not claim it.

Who is eligible for the DTC: Individuals with a severe and prolonged impairment in physical or mental functions. Individuals who have a disability that has lasted or is expected to last for a continuous period of at least 12 months.