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 you were 18 or older in the year and 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
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 without it taking an inordinate amount of time: 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)
- 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 a chronic disease, 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
- requires at least 14 hours per week (including time for travel, medical appointments and post-treatment recovery)
Since 2021, we have considered that treatment for type 1 diabetes qualifies as essential therapy.
If your health has improved since you last filed a certificate respecting your impairment, you must inform us.
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 all the following conditions are met:
- 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.
- Only the portion of the residence fees specifically relating to the remuneration of the attendant is included in the medical expenses.
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.
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
Enclose form TP-752.0.14-V, Certificate Respecting an Impairment, with your income tax return.
You can enclose a copy of federal form T2201, Disability Tax Credit Certificate. However, you must submit form TP-752.0.14-V if situation 2 above applies to you.
If someone is claiming the tax credit for caregivers for you, they must file form TP-752.0.14-V (not the federal form) to confirm that you are unable to live alone and need help carrying out a basic activity of daily living because of a severe and prolonged impairment in mental or physical functions.