博客

DTC 见解与资源

关于残疾税务抵免、资格和申请流程的专家文章、指南和更新。

所有文章(6)

申请资格9 分钟阅读

DTC儿童补充指南：18岁以下儿童家长常忽略的额外福利

18岁以下且已获批直接税收抵免（DTC）的儿童的父母，除基础抵免额外，还有权获得额外的子女补贴——每年价值数千美元。许多家庭虽然申领了基础DTC，却完全错过了这项补贴。本指南将解释其运作机制以及如何追溯申领。

2026年3月20日阅读

Healthcare professional reviewing medical documentation

Conditions7 分钟阅读

DTC for Cumulative Mental Health Conditions

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...

2026年3月17日阅读

A speech therapy session in a warm and supportive environment

Conditions7 分钟阅读

DTC for Speech & Language Disorders

CRA evaluates DTC eligibility for speaking based on whether a person can be understood by another person familiar with them, in a quiet setting. When a condition prevents reliable verbal...

2026年3月13日阅读

A parent and child happily playing with colorful building blocks in a cozy sunlit living room

Conditions7 分钟阅读

DTC for Children with Autism: A Parent's Guide to the Disability Tax Credit

Autism spectrum disorder qualifies under multiple CRA functional categories — mental functions, speaking, feeding, and cumulative effects. This guide explains how to build the strongest possible DTC application for your child with ASD.

2026年2月24日阅读

Conditions7 分钟阅读

DTC for Autism Spectrum Disorder & FASD

Autism Spectrum Disorder and Fetal Alcohol Spectrum Disorder are neurodevelopmental conditions that can profoundly affect a person's ability to manage daily life. When these conditions cause a marked...

2026年2月12日阅读

A person sitting peacefully in a sunlit room representing mental health awareness

Guide3 分钟阅读

Mental Functions and the DTC: What CRA Evaluates

Mental functions necessary for everyday life is the most commonly claimed DTC category. Learn exactly what CRA evaluates and how conditions like ADHD, depression, and autism can qualify.

2026年1月8日阅读

对您的资格有疑问吗？

参加我们的免费评估，了解您是否可能符合残疾税务抵免的资格。