Executor's Guide: Claiming the DTC for a Deceased Family Member
Serving as an executor is one of the most significant responsibilities a person can take on. Among the many financial and administrative tasks involved in settling an estate, one that is frequently overlooked is the potential to recover Disability Tax Credit refunds on behalf of the deceased. If the person you are administering the estate for lived with a qualifying disability, the estate may be entitled to a substantial retroactive refund — and as executor, you have both the authority and the responsibility to pursue it.
Your Authority as Executor
As the legal representative of the estate, you have the authority to file tax returns, make adjustment requests, and communicate with the CRA on behalf of the deceased. This includes initiating a DTC application if one was never filed during the person's lifetime, and filing T1 adjustment requests to recover credits for prior years if a DTC was approved but never claimed.
To exercise this authority with the CRA, you will need to register as a legal representative for the deceased's account. This requires the deceased's Social Insurance Number, a copy of the death certificate, and documentation of your authority as executor — typically a grant of probate or letters of administration.
Step 1: Assess Whether the Deceased May Have Qualified
The first step is to review the deceased's medical history and identify whether they had a condition that may have caused a marked restriction in basic activities of daily living. You do not need a medical degree to make this assessment — you are looking for conditions that significantly affected the person's ability to function independently.
- Dementia or Alzheimer's disease (mental functions restriction)
- Parkinson's disease, ALS, MS, or other neurological conditions (walking, mental functions)
- Severe chronic pain or fibromyalgia (cumulative effect)
- Type 1 diabetes or other conditions requiring life-sustaining therapy
- Severe depression, anxiety, or other mental health conditions
- Significant vision or hearing loss
- Cancer with prolonged functional impairment
Step 2: Obtain Medical Certification
If you believe the deceased may have qualified, the next step is to contact their treating physician or specialist and ask whether they would be able to complete Part B of the T2201 based on the patient's medical records. The practitioner does not need to have treated the person at the time of death — they can certify based on their knowledge of the patient's condition during the qualifying years.
This is often the most challenging step in a posthumous DTC application. Medical practitioners may be unfamiliar with the T2201's functional language requirements, or may be uncertain about completing a form for a deceased patient. My Benefits Canada can prepare a practitioner brief that explains exactly what the CRA requires and makes the completion process as straightforward as possible.
Step 3: Submit the Application and Retroactive Adjustments
Once Part B is completed, you submit the T2201 to the CRA through the online portal or by mail. If the application is approved, you then file T1 adjustment requests for all eligible prior years — up to 10 years back from the date of the adjustment request. The CRA reassesses those returns and issues refunds to the estate.
The terminal return — the final tax return for the year of death — can also include the DTC for the year of death, even if the application is submitted after the person has passed. This is in addition to the retroactive adjustments for prior years.
Timelines and Practical Considerations
Estate administration has its own timelines, and the DTC application process adds to them. The CRA's processing time for DTC applications is typically 8 to 16 weeks. T1 adjustment requests take an additional 3 to 6 months. If you are administering an estate that needs to be distributed within a specific timeframe, it is worth starting the DTC process as early as possible.
It is also worth noting that the 10-year retroactive window is calculated from the date of the T1 adjustment request, not the date of death. Every year that passes without filing is potentially a year of credits that can no longer be recovered. Acting promptly maximizes the estate's entitlement.
How My Benefits Canada Supports Executors
At My Benefits Canada, we work with executors and estate administrators to manage the full DTC application and retroactive adjustment process. We assess eligibility, coordinate with medical practitioners, prepare the T2201, and file all necessary adjustment requests. Our fee is 25% of the retroactive refund only, collected after approval. If the application is not approved, you pay nothing — and there is no cost to explore whether the estate may qualify.
Start Your Assessment
Start your free eligibility assessment to find out whether the estate you are administering may be entitled to a retroactive DTC refund.