The disability tax credit (DTC) opens the door to several government benefits and programs, in addition to being a valuable tax credit on its own.
That list of benefits now includes access to the new Canadian Dental Care Plan.
On Thursday, the federal government announced that adults with a valid DTC certificate, as well as children under the age of 18, may apply for the program, which provides full or partial dental care coverage to uninsured people with under $90,000 in family income.
The DTC is a non-refundable tax credit that lowers income tax payable for individuals living with a disability and/or those who support them. It consists of a base disability amount for all eligible individuals and an additional supplement amount for children under the age of 18. The provinces and territories also provide a disability and supplement amount.
In June 2022, the federal government passed legislation expanding the criteria for the mental functions impairment eligibility for the DTC, and removed the requirement that people living with Type 1 diabetes prove they spend at least 14 hours per week on activities related to administering insulin.
To access the DTC, applicants and their medical practitioners must complete Form T2201: Disability Tax Credit Certificate and submit it to the Canada Revenue Agency.
As of July 2025, low-income Canadians between the ages 18 and 64 with a valid DTC certificate will be eligible for the Canada Disability Benefit, worth up to $2,400.
Here are other disability programs, benefits or credits linked to the DTC:
- Registered disability savings plan
- Home accessibility tax credit
- Child disability benefit
- Medical expense tax credit
- Canada workers benefit
- Child care expenses deduction
- Canada student grant for students with disabilities
- Home accessibility expenses
- Home buyers’ plan
- Home buyers’ amount
- Qualified disability trust election
- Disability supplement to the Canada workers benefit