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