My disability tax credit was approved. Can I claim earlier years or transfer it?

Arsen Accounting Services · Question 120 · Sources checked October 29, 2026

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An approval can open the door to claims for the years CRA recognizes, but it does not automatically mean every approved year produces a cash refund. The disability tax credit is non-refundable, and the tax paid and available transfer rules matter.

Read the approval period

CRA says eligible prior-year claims may go back up to ten years. Check the specific years approved and whether adjustments were requested through the application. If the person with the impairment cannot use the entire disability amount, an unused portion may be transferable to an eligible supporting family member.

The supporting relationship and the rules for the claim must be established. An unused amount is not simply payable in cash or transferable to any relative who asks for it.

Official guidance: [1], [2].

Review one year at a time

For example, the person may have used the full credit while working, then had little tax payable in later years. A year-by-year review can identify when a transfer might be relevant and whether someone already claimed related amounts.

Prepare a claim history

• CRA's approval notice and the approved years.
• The person's returns and assessments for those years.
• Details of the supporting family member and support provided.
• Medical-expense and attendant-care claims already made.

Ask for a reconciliation of adjustments submitted and reassessments received. Avoid sending duplicate requests while an earlier adjustment is still being processed. Some related programs have their own applications and eligibility rules, so DTC approval should be treated as a starting point for that review rather than proof that every disability-related benefit will follow automatically.