# Disability tax credit eligibility for a child: rules, supplement and who claims

Source: https://canadataxdesk.com/disability-tax-credit/disability-tax-credit-child
Publisher: Canada Tax Desk (canadataxdesk.com), independent editorial site
Topic: Disability Tax Credit
Last updated: 2026-10-20

> Disability tax credit eligibility for a child is decided on Form T2201 by comparing the child with other children of the same age: the impairment must be expected to last at least 12 months and markedly restrict daily functions. For 2025 an approved child adds a $10,138 disability amount plus up to $5,914, usually claimed by a parent on line 31800.

## Key facts

- Disability amount, 2025: $10,138
- Supplement for a child under 18, 2025: Up to $5,914
- Where a parent claims it: Line 31800, transferred from a dependant
- Who signs Part A for a minor: The legal guardian or legal representative
- Federal value of both amounts, 2025: About $2,328

## How does disability tax credit eligibility for a child work?

A child qualifies for the disability tax credit (DTC) under the same federal rules as an adult, with one difference in the yardstick: the practitioner compares the child's abilities with those of other children of the same age ([CRA, Guide RC4064](https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/rc4064/disability-related-information.html)). A toddler who cannot dress alone is not restricted; an eight-year-old who needs full help every day may be.

Disability tax credit eligibility for a child needs three things on Form T2201, Disability Tax Credit Certificate: an impairment that has lasted or is expected to last at least 12 continuous months, a marked restriction (or a set of significant restrictions with the same combined effect) in at least one of the CRA's categories, and certification from a practitioner allowed to sign for that category.

The CRA approves the child, not the parent. Once the child is approved, the tax saving normally flows to whoever supports the child. The general rules for adults are on our [DTC eligibility](https://canadataxdesk.com/disability-tax-credit/disability-tax-credit-eligibility) page; this page covers what changes when the applicant is a minor.

## Does autism or ADHD qualify for the child disability tax credit?

Neither diagnosis qualifies automatically, and neither is excluded. The CRA decides on the effects of the impairment described on the T2201, not on the name of the condition. A child with autism spectrum disorder or attention deficit hyperactivity disorder is approved when the practitioner shows a marked restriction that is present all or substantially all of the time, which the CRA generally reads as 90% of the time or more.

For many children with autism or ADHD the relevant category is mental functions necessary for everyday life, which includes attention, memory, problem-solving, adaptive functioning, and regulation of behaviour and emotions. Speaking, feeding or dressing can also apply when the condition affects them. Our page on [DTC for mental health conditions](https://canadataxdesk.com/disability-tax-credit/disability-tax-credit-mental-health) explains how the mental functions test is applied.

### What makes a child's application stronger

Practitioners fill in the form from what they know. Parents who arrive with concrete, dated examples of daily life give them far more to work with than a diagnosis letter alone.

## Who claims the disability tax credit for a child?

The parent or guardian who supports the child claims it, on line 31800 (disability amount transferred from a dependant). The CRA's conditions for 2025 are that the child was DTC-eligible, lived in Canada at some point in the year, and relied on the claimant for some or all of food, shelter and clothing, and that the claimant claimed or could have claimed the eligible dependant amount (line 30400) or the caregiver amount for that child (line 30450) ([CRA, Line 31800](https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/line-31800-disability-amount-transferred-a-dependant.html)).

Two parents can split the amount, as long as their combined claims do not exceed the maximum for the child. Splitting is useful when one parent's tax is too low to use the whole credit. Part A of the T2201 must be signed by the legal guardian or legal representative while the child is a minor.

| Claim | Line | 2025 amount | Notes |
| --- | --- | --- | --- |
| Disability amount | 31800 | $10,138 | Transferred from the child |
| Under-18 supplement | 31800 (with the above) | Up to $5,914 | Reduced by some care expense claims |
| Canada caregiver amount for a child under 18 | 30500, or added to 30400 | Up to $2,687 | Approved T2201 replaces the practitioner's statement |

What an approved child can add to a parent's 2025 return

The caregiver claim is separate from the DTC; see our [Canada caregiver credit](https://canadataxdesk.com/credits-deductions/canada-caregiver-credit) page for how it fits with the eligible dependant amount.

## What is the under-18 supplement and when is it reduced?

The supplement is an extra disability amount for a person who was under 18 at the end of the year. For 2025 it is up to $5,914 on top of the $10,138 base amount ([CRA, Line 31600](https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/line-31600-disability-amount-self.html)).

It shrinks when someone claimed child care expenses on line 21400 or attendant care expenses as medical expenses for the child. The Federal Worksheet chart for line 31600 works out the reduced figure, and tax software applies it automatically when the expenses are entered.

### Worked example for a parent in 2025

A parent supports a 9-year-old approved for the DTC and claims no child care or attendant care for the child. The disability amount of $10,138 plus the full $5,914 supplement gives $16,052. At the blended 2025 lowest federal rate of 14.5%, that lowers federal tax by $2,327.54, and the parent's province adds its own credit on line 58440.

If the same parent paid $6,000 of daycare and claimed it on line 21400, the worksheet may cut the supplement, depending on how much care expense was claimed, and the combined federal saving could fall below $2,327.54. The [child care deduction](https://canadataxdesk.com/credits-deductions/child-care-expenses-deduction) itself still lowers taxable income, so both claims are normally worth making.

## Can a parent claim the child disability tax credit retroactively?

Yes. If the practitioner certifies that the impairment started years ago, the CRA can apply the DTC to up to 10 previous years, and each year before the child's 18th birthday also includes that year's supplement, for example $4,909 for 2019 and $5,758 for 2024. The adjustments belong on the parent's returns, since that is where the tax was paid.

Ask the CRA to change the parent's returns for each eligible year, or change them yourself once the approval is on file. The step-by-step process and year-by-year amounts are on our [DTC retroactive claims](https://canadataxdesk.com/disability-tax-credit/disability-tax-credit-retroactive) page.

> **File a return even with no income:** Benefits tied to DTC approval, such as the Child Disability Benefit, are assessed from the family's tax returns. Both parents should file every year, even with little or no income, so the CRA can calculate them.

## Common questions

### At what age can a child get the disability tax credit?

The CRA sets no minimum age. What matters is whether a practitioner can certify a severe and prolonged impairment when the child is compared with other children of the same age.

### Does a child have to reapply for the DTC at 18?

Only if the notice of determination shows an end date. When an approval has an end date, the CRA flags it on the notice of assessment one year ahead and again in the year it expires, and a new T2201 is needed then.

### Can both parents claim the disability amount for the same child?

They can split it on line 31800, but the combined claim cannot exceed the maximum for that child for the year.

### Can the DTC be claimed for a child in joint custody?

It can, by a parent who meets the line 31800 conditions for that year, including providing some of the child's food, shelter or clothing. Where both parents meet them, they can share the amount, but never beyond the yearly maximum for that child.

### Is the practitioner's fee for filling out the T2201 deductible?

The fee can be included as a medical expense for the child on the parent's return. The CRA does not pay or refund the fee.

## Sources

- [CRA, Guide RC4064, Disability-related information](https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/rc4064/disability-related-information.html)
- [CRA, Line 31600, Disability amount for self](https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/line-31600-disability-amount-self.html)
- [CRA, Line 31800, Disability amount transferred from a dependant](https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/line-31800-disability-amount-transferred-a-dependant.html)
- [CRA, Canada caregiver amount](https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/canada-caregiver-amount.html)
- [CRA, Claiming the disability tax credit](https://www.canada.ca/en/revenue-agency/services/tax/individuals/segments/tax-credits-deductions-persons-disabilities/disability-tax-credit/claiming-dtc.html)