Anxiety and the DTC: Generalized Anxiety Disorder, Panic Disorder, and Related Conditions can qualify for the Disability Tax Credit under the mental functions necessary for everyday life category when it causes a marked restriction in the ability to manage daily life independently — even with medication and therapy.
For a comprehensive overview of the DTC, see our Complete Guide to the Disability Tax Credit in Canada. For more on the mental functions category, see our Mental Functions DTC Criteria guide.
How Anxiety Affects Daily Functioning
Anxiety disorders — including generalized anxiety disorder, panic disorder, social anxiety disorder, and agoraphobia — can qualify for the DTC when they cause a marked restriction in mental functions necessary for everyday life. CRA evaluates whether the anxiety prevents independent daily functioning, not whether the person experiences worry or nervousness.
Functional Impacts CRA Evaluates
CRA assesses whether Anxiety causes a marked restriction in mental functions necessary for everyday life. The following functional impacts are commonly associated with DTC approval for Anxiety:
- Inability to leave the home independently due to agoraphobia or severe anxiety
- Requiring accompaniment for routine activities (grocery shopping, medical appointments)
- Taking three times longer to make routine decisions due to anxiety-driven indecision
- Inability to manage daily routines (cooking, cleaning, personal care) without support
- Panic attacks that prevent completion of necessary daily activities
- Avoidance behaviours that restrict the ability to perform basic self-care
The restriction must be present all or substantially all of the time (at least 90%) — even with medication, therapy, and other treatments.
T2201 Guidance for Anxiety
The T2201 for anxiety should describe how the condition restricts daily functioning — not how it makes the person feel. CRA does not assess emotional distress; it assesses functional impact. The practitioner should describe specific activities the person cannot perform independently or takes an inordinate amount of time to complete, and confirm the restriction is present at least 90% of the time.
Eligible Practitioners
The T2201 for Anxiety under the mental functions category can be completed by:
- Nurse Practitioner
- Psychologist
- Psychiatrist
Related Diagnosis Guide
For a comprehensive guide to anxiety disorders and the DTC — including CRA evaluation criteria, required documentation, and eligible practitioners — see our detailed guide: DTC for Anxiety Disorders: GAD, Panic Disorder & OCD.
What to Expect After Applying
CRA typically processes DTC applications within 8 to 16 weeks. If approved, the credit can be applied retroactively for up to 10 years, potentially resulting in a refund of $5,000 to $25,000 or more.
If your application is denied, you can file a Notice of Objection within 90 days. Many Anxiety applications that are initially denied are approved on objection when the resubmission includes more detailed functional language. See our Appeals and Objections guide for more information.
Take our free eligibility assessment → | Learn more about DTC for Mental Health & ADHD → | Call 1-844-MY-BENEFITS (1-844-692-3633)
This information is for educational purposes only. CRA makes all final eligibility determinations. Last updated: February 2026.
