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

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The English version of this page is currently being updated. To access the page in French, click français.

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

  • a physician
  • a specialized nurse practitioner
  • 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 both of the following situations apply to you:

  • It has lasted (or is expected to last) for at least 12 consecutive months.
  • It significantly limits 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 functions).

Chronic illness

Your ability to accomplish basic activities of daily living is also limited if, because of chronic illness, you undergo therapy prescribed by a physician or a 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.


You cannot claim this amount if you or another person includes the fees paid for your full-time residence in a nursing home in calculating a tax credit for medical expenses claimed on your or the other person's return, unless a receipt issued by the nursing home shows an amount specifically relating to remuneration paid to a full-time attendant and the amount included in medical expenses is $10,000 or less. The same restriction applies for remuneration paid to a full-time attendant, unless the amount claimed as remuneration to the attendant is $10,000 or less.

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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, file form TP-752.0.14-V, Certificate Respecting an Impairment, or a copy of Canada Revenue Agency form T2201, Disability Tax Credit Certificate, with your return.

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

Note Crédit d'impôt pour personne aidante

Si une personne demande le crédit d'impôt pour personne aidante à votre égard, elle devra nous fournir le formulaire TP-752.0.14, et non le formulaire fédéral, pour confirmer que vous êtes une personne ayant une incapacité de vivre seule ou ayant besoin d'assistance pour accomplir une activité courante de la vie quotidienne en raison d'une déficience grave et prolongée des fonctions mentales ou physiques.

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