DTC Appeals and Objections: What to Do If Your Application Is Denied
Notice of Objection: A formal request to CRA to review a DTC determination. Must be filed within 90 days of the date on the Notice of Determination. CRA assigns an independent appeals officer to review the case.
For a comprehensive overview of the DTC, see our Complete Guide to the Disability Tax Credit in Canada.
Understanding DTC Denials
A DTC denial does not necessarily mean you do not qualify. In fact, the most common reasons for denial are administrative and procedural — not medical:
| Common Denial Reason | What It Means |
|---|---|
| Insufficient functional description | The T2201 described the diagnosis but not the functional impact |
| Missing duration confirmation | The form did not confirm the impairment has lasted ≥12 months |
| Wrong practitioner type | The practitioner was not on CRA's eligible list for the claimed category |
| Vague severity language | The form used terms like "difficulty" instead of "marked restriction" |
| Incomplete sections | One or more required sections of Part B were left blank |
The Three-Stage Process
CRA provides three stages for challenging a DTC denial:
Stage 1: Informal Review
Before filing a formal objection, you can contact CRA to request clarification on the denial reason and submit additional supporting information. This is often the fastest resolution path if the denial was based on missing or unclear information.
Stage 2: Notice of Objection
If the informal review does not resolve the issue, you can file a formal Notice of Objection within 90 days of the date on your Notice of Determination. CRA will assign an independent appeals officer to review your case. You can submit:
- A revised T2201 with more detailed functional language
- Additional medical reports or specialist assessments
- A supporting letter from your practitioner
- Any other documentation that demonstrates the functional impact of your condition
Stage 3: Tax Court of Canada
If your objection is denied, you can appeal to the Tax Court of Canada. This is a formal legal proceeding, but it is accessible to all Canadians. You can represent yourself or engage a lawyer. The Tax Court reviews the medical evidence independently and makes its own determination.
How to Build a Stronger Resubmission
The key to a successful objection is addressing the specific reason for the original denial. In most cases, this means providing a more detailed description of the functional impact:
| Original T2201 Language | Improved Language for Objection |
|---|---|
| "Patient has chronic pain" | "Patient's chronic pain causes inability to walk more than 50 metres without rest, taking approximately three times longer than peers, all or substantially all of the time" |
| "Patient has depression" | "Patient's major depression causes inability to independently manage daily routines including meal preparation, personal hygiene scheduling, and appointment management, requiring daily supervision, present all or substantially all of the time" |
Timelines
| Stage | Deadline | Typical Duration |
|---|---|---|
| Informal review | No formal deadline | 4–8 weeks |
| Notice of Objection | 90 days from Notice of Determination | 3–6 months |
| Tax Court appeal | 90 days from objection decision | 6–18 months |
Read more about the DTC appeal process → | 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.