DTC למצבים מצטברים של בריאות הנפש
Many Canadians have two or more mental health conditions that individually might not meet CRA's threshold for a marked restriction, but together cause a significant cumulative impact on daily functioning. CRA recognizes this through the Cumulative Effects category — if the combined effect of multiple conditions is equivalent to a marked restriction in one or more basic activities of daily living, the individual may qualify for the Disability Tax Credit. Common combinations include ADHD with anxiety, autism with sensory processing difficulties, and cognitive impairment with mood disorders.
To learn more about how cumulative mental health conditions qualifies for the DTC, visit our mental health conditions page.
For a comprehensive overview of all DTC eligibility categories, see our Complete Guide to the Disability Tax Credit in Canada. For more on the Cumulative Effects category specifically, see our Cumulative Effects criteria guide.
CRA Functional Category
השפעות מצטברות: CRA מעריכה את זכאות ה-DTC תחת קטגוריית "מגבלות משמעותיות מצטברות". הזכאות מבוססת על השפעה תפקודית — לא על האבחנה בלבד. המגבלה חייבת להיות נוכחת כל הזמן או רוב הזמן (לפחות 90%), גם בנוכחות טיפול, תרופות ומכשירים מתאימים.
Conditions Covered in This Guide
The following conditions are addressed in this guide: ADHD combined with Anxiety Disorder, Autism Spectrum Disorder combined with Sensory Processing and GI Disorders, Cognitive Impairment combined with Mood Disorder, Multiple co-occurring mental health conditions.
Having one of these conditions does not guarantee DTC eligibility. CRA evaluates whether the condition causes a marked restriction — meaning the person either cannot perform the activity independently or takes approximately three times longer than someone without the impairment. Conditions not listed here may also qualify if they cause equivalent functional impact.
How CRA Evaluates Functional Impact
CRA looks for specific indicators of a marked restriction under the Cumulative Effects category. The following are common indicators that support eligibility:
- Two or more moderate impairments that together equal a marked restriction
- Combined impact equivalent to a marked restriction in one or more activities
- Limitations present at least 90% of the time
These indicators must be documented by a qualified medical practitioner on the T2201 form using CRA-aligned functional language. The practitioner should describe what the person cannot do or how long daily activities take — not simply list the diagnosis.
מי יכול לחתום על ה-T2201
האנשים הבאים מורשים למלא ולחתום על טופס ה-T2201 עבור קטגוריית ההשפעות המצטברות:
- אחות מתמחה
- פסיכולוג
- פסיכיאטר
המטפל או הספק הרפואי שלך לא חייב להיות מומחה — אחותות מתמחות יכולות לחתום על ה-T2201 עבור כל קטגוריה. עם זאת, תיעוד מרופא מומחה רלוונטי יכול לחזק את הבקשה.
מסמכים הנדרשים בדרך כלל
To support a DTC application under this category, the following documentation is typically needed:
- Cross-functional questionnaires
- Specialist documentation from multiple providers
- T2201 — Cumulative effects section
My Benefits Canada coordinates directly with your medical practitioner to ensure all documentation is complete and uses the precise functional language CRA evaluates.
מה קורה אם בקשתך תאושר
If your DTC application is approved, you may be entitled to:
- התאמות מס רטרואקטיביות עבור עד 10 שנות מס קודמות
- הפחתת מס שנתית שוטפת באמצעות הזיכוי המסי הבלתי-מוחזר לנכות
- RDSP eligibility — the Registered Disability Savings Plan, הכולל מענקים ואגרות חוב ממשלתיות
- CDB — התמיכה הפדרלית החדשה בהכנסה עבור קנדים בגיל עבודה עם מוגבלויות (בצפייה ל-2025–2026)
- הטבות אזוריות שמשתמשות בזכאות ל-DTC כקריטריון כניסה
For more on retroactive claims, see our Retroactive Claims Guide. For RDSP details, see our RDSP & DTC Integration Guide.
How My Benefits Canada Can Help
Our team manages the entire DTC application process — from initial eligibility assessment through CRA approval and retroactive tax adjustments. We coordinate directly with your medical practitioner to complete the T2201 using precise, CRA-aligned functional impact language.
Our fee is 25% of retroactive refunds only, collected after approval. No upfront costs. If your application is not approved, you pay nothing.
Start your free eligibility assessment →
My Benefits Canada is not affiliated with the Canada Revenue Agency. This content is for informational purposes only and does not constitute tax or medical advice. Individual eligibility depends on specific circumstances as assessed by CRA.