Quebec Disability Tax Guide: DTC Eligibility, Medical Requirements, and Refundable Credits — CPA Firm Near You, Montreal

Introduction

The Disability Tax Credit (DTC) is one of the most valuable tax benefits available to Quebec residents living with severe and prolonged impairments. Yet many eligible individuals never apply because the rules are complex, and the medical form (T2201) must be completed precisely. This guide explains who qualifies for the Disability Tax Credit, how to apply, what supporting documents are needed, and how a CPA firm near you in Montreal can help you secure refunds — including up to 10 years of retroactive benefits.

Legal and Regulatory Framework

Under the Income Tax Act and the Taxation Act of Quebec, the Disability Tax Credit is a non-refundable credit available to individuals with severe and prolonged impairments affecting basic daily living functions. Eligibility requires:
• Completing the T2201 Disability Tax Credit Certificate
• Certification by a qualified medical practitioner
• Impairments lasting 12 months or more
• Significant limitations in daily activities such as walking, hearing, vision, mental functions, feeding, dressing, or eliminating

Once approved, the DTC reduces income tax payable and may unlock other programs such as:
• Canada Child Disability Benefit
• Quebec Disability Supplement
• RDSP (Registered Disability Savings Plan) eligibility
• Refundable medical credits
• Caregiver tax relief

Key Court Decisions

Courts have repeatedly stated that eligibility depends on functional limitations, not just diagnoses. Judges ruled that impairments must meet the “marked restriction” threshold, meaning the individual is substantially limited even with assistive devices. Cases also highlight that CRA may deny applications that lack detailed medical descriptions — but can be overturned with proper evidence. Quebec courts have upheld retroactive adjustments for families who were originally misinformed about eligibility.

Why CRA and Revenu Québec Review Disability Tax Credit Applications

DTC applications are frequently reviewed because:
• Medical forms are incomplete or vague
• Applicants misunderstand the criteria
• CRA requests clarification from specialists
• Some practitioners do not provide sufficient detail
• Retroactive claims involve large refunds
• Supporting documentation is missing

Auditors focus on functional limitations, medical history, and consistency across prior filings.

Mackisen Strategy

At Mackisen CPA Montreal, we help individuals and families prepare complete, accurate DTC applications. We:
• Review medical conditions and determine eligibility
• Guide doctors and specialists on the correct T2201 terminology
• Compile medical history and evidence
• Prepare 10-year retroactive adjustment requests
• Apply related credits such as caregiver, child disability, and medical expense claims

Our submissions are detailed, professionally structured, and designed to minimize CRA follow-up requests.

Real Client Experience

A Montreal family was denied the DTC because the medical practitioner did not describe functional limitations properly. We gathered full medical documentation, worked with the specialist to re-certify the condition, and filed a successful objection — unlocking several years of retroactive credits. In another case, an adult with severe mobility limitations received over $19,000 in refunds after we refiled past-year adjustments.

Common Questions

What conditions qualify for the Disability Tax Credit?

Conditions that cause serious, prolonged limitations in daily activities — physical or mental.

Who must sign the T2201?

A qualified medical practitioner (doctor, psychologist, optometrist, occupational therapist, etc.).

Can I claim the DTC for past years?

Yes, up to 10 years retroactively once CRA approves the certificate.

Does approval affect other benefits?

Yes. It increases eligibility for child disability benefits, caregiver credits, RDSP contributions, and more.

Why Mackisen

With more than 35 years of combined CPA experience, Mackisen CPA Montreal helps Quebec residents access disability-related tax relief and secure retroactive refunds. Our expert team ensures accuracy, strong medical documentation, and full representation during CRA reviews.