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Canadian DisabilitySpecialists
Up to $3,480/yr CDB + Up to $90,000 RDSP GrantsForm T2201 Verified Guidance

CRA Rules

CRA Daily Coping & Social Contact Rules

How the Canada Revenue Agency (CRA) (the federal office that handles taxes and benefits) reviews who may qualify under Section 118.3 of the Income Tax Act.

Autism is looked at under CRA mental functions rules (social contact, daily coping, communication, handling feelings). The CRA looks at the extra one-to-one help needed for daily routines, compared with children or adults the same age.

CRA staff do not approve DTC forms based on diagnosis names alone. They look for clear notes showing that daily-life limits are severe and lasting (at least 12 months in a row).

Main Rules to Meet

  • Serious limit in social contact or daily coping (self-care, safety awareness, routines).
  • Needs steady one-to-one watchful help, sensory help, or special routine help.
  • Issues are present all year for at least 12 months in a row.
  • Can open up to $3,480/yr Child Disability Benefit + up to $90,000 in government RDSP grants & bonds.
Free 1-Minute Estimator

Disability Tax Credit & Retroactive Refund Estimator

Estimate potential federal + provincial tax savings and retroactive back-pay for up to 10 prior tax years.

5 Years
1 year5 years10 years (Max)

Estimated Total Value (5 Years)

$8,674 – $11,736

Estimated federal + Ontario provincial combined savings.

Estimated Annual Savings:$2,041/yr
5-Year Retroactive Tax Relief:$10,205
Unlocks RDSP Grants & Bonds:Up to $90,000 extra

Avoiding a No

Why Autism claims get denied

Common mistakes doctors and applicants make on Form T2201 Part B (the medical part).

1

Sending Only a Diagnosis Report

Sending a school or clinic test report with no link to exact hours of daily help.

2

Doctor Leaving Out Caregiver Hours

Forms missing the long hours parents spend handling distress, sensory overload, and safety risks.

3

Thinking Level 1 Autism Cannot Count

Level 1 autism can count when planning, coping, and social limits make tasks take three times as long or seriously limit daily life.

Quick Self-Check

If 2 or more of these fit your life, applying for the DTC may be worth a look:

  • Does your child — or an adult — need one-to-one prompts or hands-on help with dressing, bathing, or safety?
  • Do social contact or communication barriers limit daily home or community tasks 90% of the time (almost always)?
  • Do sensory needs or fixed routines seriously disrupt each day?
  • Has the condition lasted more than 12 months?

Notes Your Provider Can Use

How a Registered Social Worker helps

We pull speech therapy notes, OT (occupational therapy) notes, and caregiver notes into a clear daily-life summary so your child's doctor or psychologist can fill in Part B correctly.

Common Questions

Common questions about Autism & DTC

How much past-year money can families get for an autistic child?

Parents can get past-year tax reviews and Child Disability Benefit money back for up to 10 past tax years — often $20,000 to $45,000+ in total, based on tax paid and the child's age.

Can Level 1 autism (once called Asperger's) qualify for the DTC?

Yes. The CRA looks at daily-life effects, not autism level. If daily coping, sensory handling, or goal setting is seriously limited, Level 1 can qualify.

What benefits can open up after an autism DTC approval?

Approval can open up the Child Disability Benefit, RDSP grants/bonds (up to $90,000), provincial help changes (such as ODSP/AISH), and caregiver tax credits.

Get clear help with your form

Start with a short check — no obligation. Prefer to talk first? Book a free consult with no pressure.

General information only — not legal, medical, tax, or financial advice. We are not affiliated with the CRA, Service Canada, or any government program. Approval is never guaranteed.