376 – Amount for a severe and prolonged impairment in mental or physical functions
Enter $3,449 if you had a severe and prolonged impairment in mental or physical functions in 2020. The impairment must be certified by a physician, a specialized nurse practitioner, an optometrist, an audiologist, a speech-language pathologist (speech therapist), an occupational therapist, a psychologist or a physiotherapist, as applicable.
Your impairment is considered severe and prolonged if it has lasted (or is expected to last) for at least 12 consecutive months and either of the following situations applies to you:
- Even with therapy, the appropriate devices or medication, you are always or almost always:
- unable to perform one of the following basic activities 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 functions (remunerated work, social activities, recreational activities or housekeeping are not basic activities of daily living); or
- 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 those activities.
- Because of chronic illness, you undergo therapy prescribed by a physician or specialized nurse practitioner 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.
- Feeding oneself does not include:
- any of the activities of identifying, finding, shopping for or otherwise procuring food; or
- the activity of preparing food, if the time taken for the activity is required because of a dietary restriction or regime.
- Dressing oneself does not include any of the activities of identifying, finding, shopping for or otherwise procuring clothing.
- 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.
Enclose form TP-752.0.14-V, Certificate Respecting an Impairment, if you are claiming this amount for the first time. Or, you can enclose a copy of Canada Revenue Agency form T2201, Disability Tax Credit Certificate, as long as you are not required to provide certification that your impairment is considered severe and prolonged due to the fact that you must undergo, at least twice a week for a total of at least 14 hours per week, therapy essential to the maintenance of one of your vital functions (see above).
If your health has improved since you last filed a document certifying the impairment, you must inform us.
The impairment amount must be reduced if a person received, with regard to you, the supplement for handicapped children (included in the family allowance from Retraite Québec). To determine the amount to which you are entitled, use the work chart below.
- Multiply 287.41 by the number of months in the year during which someone else received the supplement for handicapped children with regard to you.
- Subtract the result from 3,449.
- The result is the amount for a severe or prolonged impairment in mental or physical functions. Enter it on line 376 of your return.
You cannot claim the impairment amount on line 376 if the remuneration paid to a full-time attendant is used to calculate a tax credit for medical expenses in your or someone else's income tax return, unless the amount claimed as remuneration paid to the attendant is $10,000 or less (see “Remuneration paid to an attendant” in the instructions for line 381).
Similarly, you cannot claim the impairment amount on line 376 if the fees paid for your full-time residence in a nursing home have already been used to calculate a tax credit for medical expenses in your or someone else's income tax return, unless:
- a receipt issued by the nursing home specifically shows an amount for the remuneration paid to a full-time attendant;
- the amount for the remuneration paid to a full-time attendant is $10,000 or less; and
- only the portion of the residence fees specifically relating to the remuneration of the attendant is included in the medical expenses.
For more information, see brochure IN-132-V, Tax Benefits and Persons with Disabilities.