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

You can claim an amount that will reduce your income tax payable if, during a year, you had a severe and prolonged impairment in mental or physical functions. The impairment must be certified (as applicable) by one of the following professionals:

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

As a rule, your impairment is considered severe and prolonged if it meets both of the following conditions:

  • It has lasted (or is expected to last) for at least 12 consecutive months.
  • It has significantly limited your ability to perform a basic activity of daily living (seeing, speaking, hearing, walking, eliminating, feeding or dressing yourself, or functioning in everyday life because you do not have the necessary mental or physical functions).
Chronic illness
Your ability to accomplish everyday tasks is also limited if, 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, and requires at least 14 hours per week. This includes time for travel, medical appointments, and post-treatment recovery.

For more information, see the instructions for line 376 in the guide to the income tax return (TP-1.G-V).

Certificate respecting an impairment

If you are claiming this amount for the first time, you must enclose with your return a copy of form TP-752.0.14-V, Certificate Respecting an Impairment, or, depending on your situation, the Canada Revenue Agency form T2201, Disability Tax Credit Certificate.

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

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