The Government of Canada offers a variety of tax benefits to people with disabilities. These benefits are provided under the assumption that people with disabilities will have unavoidable, additional expenses that other taxpayers do not face. The disability tax credit (DTC) is a non-refundable tax credit that helps persons with disabilities, or their supporting persons reduce the amount of income tax they may have to pay. The disability amount may be claimed once the person with a disability is eligible for the DTC. It is designed to help offset the additional expenses associated with having a severe and prolonged impairment in physical or mental functions, which markedly restricts a person’s ability to perform at least one basic activity of daily living.