What the 2027 DTC changes mean for Canadians with disabilities
One of the biggest challenges with accessing the Disability Tax Credit is the application process. Luckily, changes are coming into effect that will make the application process easier. The DTC is based on the effects of disability or impairment, not simply having a particular diagnosis. Applicants have traditionally needed a qualified medical practitioner to provide detailed information about how their impairment affects specific activities of daily living and whether the impairments meet the legislated requirements for the DTC.
The process can be time consuming for applicants and medical practitioners. However, things are being made simpler. As part of the federal government’s 2026 Spring Economic update which announced changes to the DTC, the application process is being streamlined for people with certain long-lasting medical conditions as of 2027. At the same time, beginning with DTC certificates issues after 2026, more types of health professionals will be able to certify certain impairments. These changes will make the DTC easier to access for many Canadians.
Under the new streamlined approach, if an individual has one or more of the medical conditions on the designated list, a qualified medical practitioner will generally only need to certify that the individual has the condition. This means the practitioner will no longer have to complete the same detailed assessment of how the condition affects the person’s daily living activities. However, the CRA still retains the authority to request additional medical information when necessary, and the underlying legislative requirements for the DTC are unchanged.
What this means is that instead of asking a medical practitioner to document the functional consequences for a condition that the CRA has identified, the new process puts greater emphasis on the diagnosis itself for these specific conditions.
Conditions included are:
- Alzheimer’s disease
- Amyotrophic lateral sclerosis (ALS)
- Angleman syndrome
- Autism spectrum disorder, level 3
- Bilateral blindness
- Severe or profound bilateral hearing loss
- Severe Cerebral Palsy
- Stage III or higher COPD
- Cystic Fibrosis
- Dementia
- Down Syndrome
- Advanced or severe Duchenne Muscular Dystrophy
- Huntington Disease
- Permanent colostomy or ileostomy
- Severe Intellectual disability
- Paraplegia
- Advanced or severe Parkinson’s disease
- Quadriplegia or Tetraplegia
- Renal failure requiring lifelong dialysis
- Lifelong continuous supplemental oxygen
- Severe schizophrenia
- Severe Sickle cell disease requiring transfusions
- Spinal muscular atrophy types I and II
- Severe stroke with no functional recovery
- Severe traumatic brain injury
- Certain upper and lower limb amputations
- And a number of other specified conditions that can be found here.
Another important change is beginning in 2027; the list of health professionals who can certify certain types of impairments will expand.
For example, podiatrists will be able to certify impairments affecting walking within their scope of practice. Physiotherapists will be able to certify impairments affecting feeding and dressing, in addition to walking and certain cumulative effect assessments. Speech language pathologists will be able to certify certain impairments affecting feeding in addition to speaking, and certain cumulative effects assessments. Occupational therapists will be able to certify impairments affecting eliminating bodily waste, in addition to their existing areas. This means that instead of having to find another practitioner, many people wil be able to work with a practitioner who already understands their condition and functional limitations.
Overall, the changes coming into effect in 2027 may make it easier for many people to navigate the DTC, and understanding these changes is important. If you have a condition included in the streamlined list, talk to your medical practitioner about the new certification requirements. If you have been told in the past that applying for the DTC would be too complicated, it may be worth revisiting the question, considering the new rules. Don’t assume you aren’t eligible; the DTC may be more available to you than you think.


