Amount for a Severe and Prolonged Impairment in Mental or Physical Functions

You can claim an amount on your income tax return ($2,420 in 2011) if you had a severe and prolonged impairment in mental or physical functions. The impairment must be certified (as applicable) by:

• a physician
• an optometrist
• an audiologist
• a speech therapist (speech-language pathologist)
• an occupational therapist
• a psychologist
• a physiotherapist

Conditions

Your impairment is considered severe and prolonged if it has lasted (or is expected to last) for at least 12 consecutive months and if one of the following conditions is met:

• Even with therapy, the appropriate devices, or medication, you are always or almost always one of the following:
  • unable to see, speak, hear, walk, eliminate, feed yourself or dress yourself — because you do not have the necessary mental or physical functions
  • restricted in more than one of the above-mentioned activities, if the cumulative effect of the restrictions is equivalent to having a single marked restriction in one of the activities
  • Because of chronic illness, you undergo therapy prescribed by a physician at least twice a week, and the therapy:
    • is essential to the maintenance of one of your vital functions
    • requires at least 14 hours per week. This includes time for travel, medical appointments, and post-treatment recovery

Certificate respecting an impairment

You must confirm your impairment by enclosing with your return a copy of form TP-752.0.14-V, Certificate Respecting an Impairment, if you are claiming this amount for the first time.

If your health has improved since you last filed a certification of impairment, you must inform us.

To determine whether the person for whom a certificate has been filed has a severe and prolonged impairment in mental or physical functions, we may ask you to provide the pertinent information contained in this person’s medical records. We may also request the opinion of another organization.

Reduction of the amount for a severe or prolonged impairment in mental or physical functions

If a person received, with regard to you, the supplement for handicapped children included in the child assistance payment from the Régie des rentes du Québec, the impairment amount must be reduced.

To determine the amount to which you are entitled, do the calculation in the work chart located in the guide to the income tax return.

Remuneration paid to a full-time attendant or fees paid for full-time residence in a nursing home

You cannot claim the impairment amount if the remuneration paid to a full-time attendant is used to calculate a tax credit for medical expenses in your or another person’s income tax return, unless the amount claimed as remuneration paid to the attendant is $10,000 or less.

Similarly, you cannot claim the impairment amount if the fees paid for your full-time residence in a nursing home are included in your or another person’s medical expenses, unless

• a receipt issued by the nursing home shows an amount specifically relating to remuneration paid to a full-time attendant
• the amount included in medical expenses is $10,000 or less; and 
• only that portion of the residence fees specifically relating to the remuneration of the attendant is included in the medical expenses amount
  

Note

The fact that you receive a disability pension under the Québec Pension Plan (QPP) or similar benefits does not necessarily mean that you are considered to have a severe and prolonged impairment in mental or physical functions.