How do I qualify for the Disability Tax Credit (DTC) for autism in Ontario?
Direct answer
To qualify for the Disability Tax Credit (DTC), a medical professional must certify on **Form T2201** that your child has a "marked restriction" in at least one basic activity of daily living or "significant limitations" in two or more areas. [CRA] CRA bases eligibility on the effects of an impairment, not the diagnosis. Its **mental functions** category, for example, covers challenges such as adapting to change, regulating behaviour and emotions, and understanding verbal and non-verbal cues, and the restriction must be present all or almost all of the time (generally at least 90%).
What this means for your family
Ask the medical professional who knows your child best, often a pediatrician or psychologist, to complete the CRA certification form with specific examples rather than general statements, since the CRA bases eligibility on the effects of an impairment, not on the diagnosis. Describe how your child's restriction shows up nearly all the time, not only on hard days, since the credit is meant for a restriction that is present all or almost all of the time. Do not wait for the credit to be approved before reading about the Registered Disability Savings Plan, since you can learn how it works while your application is being reviewed. If your first application is denied, ask for the specific reason in writing before you resubmit, since you will want to address that reason directly. Keep a copy of everything you submit, since you will want a record if you ask the Canada Revenue Agency to review a decision.
The numbers behind this answer
Every answer on this site sits on the same verified counts. These are the current figures.
Ontario's figures, as of May 2026 (MCCSS FOI via OAC · May 2026).
Registered
91,974Children registered
Total registered in the Ontario Autism Program
Funded
20,711Have active funding
22.5% of registered children
Without active agreement
71,263Without an active funding agreement
An administrative status; it does not confirm current service delivery.
Show as table
| Metric | Value |
|---|---|
| Children registered | 91,974 |
| Have active funding | 20,711 |
| Without an active funding agreement | 71,263 |
About This Article
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Context & Explanation
- The DTC is a non-refundable tax credit that helps people with disabilities and their supporting family members reduce the amount of income tax they may have to pay. For children with autism, the application focuses on how the diagnosis affects their ability to perform daily tasks compared to peers of the same age. It is also the gateway to the Registered Disability Savings Plan (RDSP).
Illustrative example
- This is a composite example, not a real family.
- A family with a 5-year-old child who is non-verbal and requires constant supervision for safety applied for the DTC. Their pediatrician completed the T2201 form, detailing how the child's communication and social impairments constitute a "marked restriction." Once approved, the family was able to claim the disability amount on their taxes and open an RDSP with government matching grants.
Frequently asked questions
To qualify for the Disability Tax Credit (DTC), a medical professional must certify on **Form T2201** that your child has a "marked restriction" in at least one basic activity of daily living or "significant limitations" in two or more areas. [CRA] CRA bases eligibility on the effects of an impairment, not the diagnosis. Its **mental functions** category, for example, covers challenges such as adapting to change, regulating behaviour and emotions, and understanding verbal and non-verbal cues, and the restriction must be present all or almost all of the time (generally at least 90%).
Sources
Canada Revenue Agency (CRA)
Verified Source (2026)
Autism Ontario
Verified Source (2026)
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