Canada Revenue Agency (CRA) receives close to 400,000 new Disability Tax Credit (DTC) applications each year. However, CRA appears to be tightening the eligibility criteria with a greater rejection rate last year for applications submitted by individuals in the majority of basic activities of daily living. There was a significant spike in the number of applications for people with severe and prolonged mental impairments from previous years even though the number of applications was fairly constant year after year.