Menu
Free guide · Canada

ADHD and the Disability Tax Credit

When ADHD qualifies under mental functions, what CRA looks at, and how to make the form describe your day instead of your diagnosis.

Checked against official sources on September 28, 2026.

On this page
A teenager working at a laptop with headphones on

ADHD can qualify for the Disability Tax Credit, but the diagnosis alone never does. CRA looks at whether the condition markedly restricts the mental functions needed for everyday life, despite medication and therapy, all or almost all of the time. A form that names the diagnosis without describing what it stops you doing gives CRA nothing to assess.

  • 146,340

    Mental functions certificates accepted, 2024

    The largest category CRA approves

  • 10

    Mental functions CRA lists

    Attention and concentration are two of them

  • $1,448

    Federal credit a year, 2026

    Plus a provincial credit, and more for a child under 18

  • 10 years

    How far back

    Back to when the restriction began

What CRA looks at

ADHD is assessed under mental functions necessary for everyday life. CRA’s guide lists ten:

The mental functions CRA lists

  1. Adaptive functioning
  2. Attention
  3. Concentration
  4. Goal-setting
  5. Judgment
  6. Memory
  7. Perception of reality
  8. Problem-solving
  9. Regulation of behaviour and emotions
  10. Verbal and non-verbal comprehension

For ADHD the practitioner usually describes attention, concentration, goal-setting, memory, problem-solving and the regulation of behaviour and emotions. The question for each is the same: can you do it independently in everyday life, or do you need daily support, supervision or reminders that someone without the impairment wouldn’t?

The test CRA applies

For mental functions, “3× longer” reads as: you need daily support or supervision, or you cannot do it at all.

12 months

lasted, or will last

+

90%

of the time, at least

+

3× longer

or cannot do it at all

A marked restriction in one activity

If ADHD sits alongside other conditions, the cumulative-effect route can combine significant limitations in two or more activities.

A teenage girl with headphones concentrating on a laptop
Medication that helps doesn’t rule you out. CRA asks about what is still restricted with treatment.

Certificates CRA accepted for mental functions

The largest DTC category, and growing fastest. CRA DTC statistics, Table 8.

ItemBarAccepted
201981,240
2024146,340

Children with ADHD

For a child under 18 the credit adds a federal supplement of up to $6,032 for 2026, and approval opens the Child Disability Benefit paid with the Canada Child Benefit, plus an RDSP with grants of up to $3,500 a year. A parent or another supporting relative can usually claim the credit, since a child rarely owes tax. The practitioner compares the child with children of the same age.

How to prepare

A patient signing a form across a desk from a health professional

Getting the practitioner’s part right

  1. Keep a two-week log

    What took far longer than it should, what didn’t get done, what needed someone else to prompt or supervise. Dates and times.

  2. Book a visit just for the form

    A doctor, nurse practitioner or psychologist can certify mental functions. Bring the log and the form.

  3. Ask them to describe effects, not the diagnosis

    Which of the ten functions, how often (CRA wants all or almost all of the time), and what happens despite medication and support.

  4. Ask for the start date

    When the restriction began sets how many past years CRA can adjust, up to ten.

  5. Send it and tick the past-years box

    Part A asks CRA to adjust earlier returns. Form T2201, section by section.

If CRA refuses, you can send more medical information and ask for a review, file an objection within 90 days, or apply again. A refusal usually means the form didn’t show how often and how much the functions are restricted. Check the categories with our eligibility checker.

Questions people ask

Does ADHD qualify for the Disability Tax Credit?

It can. CRA assesses ADHD under mental functions necessary for everyday life. It qualifies when a practitioner certifies a marked restriction (needing daily support or supervision, or being unable to do the function) all or almost all of the time, despite treatment. The diagnosis alone isn’t enough.

Who can certify ADHD on Form T2201?

A medical doctor, a nurse practitioner or a psychologist can certify mental functions.

Does taking medication stop me qualifying?

No. CRA asks about the restriction that remains with medication, therapy and supports.

How much is it worth?

About $1,448 a year federally for 2026, plus your province’s credit, and up to ten past years if the restriction began earlier. A child under 18 gets a supplement on top.

Sources

Checked against these on September 28, 2026. Amounts change every January or July; we recheck them each year.

Free tools