Disability Tax Credit for Learning Disabilities: Support for Children and Adults in Canada

Learning disabilities can affect how a person receives, processes, or communicates information. Whether it’s difficulty with attention or comprehension, these challenges can significantly impact your daily life.

In Canada, the Disability Tax Credit (DTC) helps individuals and families manage the financial impact of these lifelong learning challenges. This non-refundable credit can reduce the amount of income tax you owe, and, in some cases, provide retroactive refunds for years of previous eligibility.

At Count Smart, we help families and adults gather the documentation and supporting details needed for a successful DTC claim. Our role is to ensure that your application clearly demonstrates how the learning disability affects daily living and learning activities in a way that meets Canada Revenue Agency (CRA) criteria.

Yes. The CRA recognizes learning disabilities as potentially eligible when they cause prolonged and marked restrictions in one or more key areas of mental functioning necessary for everyday life.

You or your child may qualify if learning difficulties cause:

• Trouble reading, writing, or understanding instructions.
• Difficulty concentrating, following lessons, or remembering information.
• Delays in problem-solving, reasoning, or organizational skills.
• The need for constant support, supervision, or intervention in school or work settings.
• Challenges performing daily activities independently or efficiently.

Eligibility depends not only on a diagnosis (such as ADHD, dyslexia, or autism spectrum disorder) but also on the extent to which the condition affects day-to-day functioning. Even if therapy or educational supports help, the CRA focuses on the time and effort required to perform ordinary tasks compared to peers without impairment.

Some common learning disabilities or developmental conditions that may qualify under the DTC include:

• Dyslexia or Dyscalculia: Difficulty reading, spelling, or understanding numbers.
• ADHD or ADD: Impaired focus, impulse control, or executive functioning.
• Autism Spectrum Disorder (ASD): Challenges with communication, social skills, or adapting to new situations.
• Processing Disorders: Slow cognitive response to written or verbal information.
• Non-Verbal Learning Disorder (NVLD): Difficulty interpreting body language or spatial information.

Each claim is reviewed individually. A detailed medical description of how the condition affects learning, attention, or communication helps the CRA determine eligibility.

Caring for a child or managing a learning disability as an adult can require ongoing educational, therapeutic, or emotional support. Specialized tutoring, therapy sessions, and adaptive tools can quickly add up.

The Disability Tax Credit helps relieve this financial burden by:

• Reducing the annual taxes owed by the eligible individual or their supporting family member.
• Providing retroactive refunds for up to 10 years if the individual was previously eligible.
• Allowing the transfer of unused credits to a parent, or spouse.

These savings can help fund vital support such as therapy, adaptive technologies, or specialized learning programs, improving both academic and personal growth.

To qualify for the DTC, you must show that the learning disability significantly restricts daily functioning and requires ongoing support.

The CRA requires:

• A Form T2201 – Disability Tax Credit Certificate, completed by a qualified medical practitioner such as a psychologist, psychiatrist, occupational therapist, or family doctor.
• Educational or psychological assessments describing the severity of the learning disability.
• Reports from teachers, therapists, or caregivers describing daily support requirements.
• Documentation of therapy sessions, individualized education plans (IEPs), or support accommodations.

Count Smart assists by helping you prepare your documentation package and ensuring it aligns with CRA expectations before submission. We coordinate with your healthcare provider so your medical portion accurately reflects your daily challenges.

Approved DTC applicants may be eligible for:

• Up to $1,958 to $3,169 per year in refunds (depending on province and tax return).
• Retroactive refunds for up to 10 years if previously eligible.
• The option to transfer unused credits to a parent, spouse, or caregiver if not used in full.

Refunds for children can range from $3,000–$5,300 per year, depending on the province and tax return.

These tax benefits can make a real difference in offsetting the cost of tutoring, therapy, or adaptive technologies that help children and adults reach their full potential.

Applying for the Disability Tax Credit can feel overwhelming, especially for families already managing multiple therapies or school meetings. That’s where Count Smart offers guidance and organization.

We:

• Review your eligibility and explain the CRA’s expectations.
• Help you compile supporting documentation and medical reports.
• Work with your medical professional to ensure clarity and compliance in the DTC form.
• Prepare the non-medical sections to create a clear, CRA-ready submission.

While Count Smart does not complete the medical portion of the DTC (that must be done by a licensed practitioner), we make sure your application is accurate, complete, and well-organized.

Learning disabilities can make everyday tasks more challenging, but financial barriers shouldn’t make life harder. The Disability Tax Credit can provide valuable support for therapy, education, and care, giving families peace of mind and stability.

Let Count Smart help you prepare your documentation with clarity and confidence. Book your free consultation today to find out if you or your child may qualify for the DTC.