A disabled person is a person who meets one of the following conditions:

• For 2026 (or for 2025, if you are claiming the home buyers' tax credit), they are eligible for the amount for a severe and prolonged impairment in mental or physical functions (line 376 of the income tax return) or they would have been if no other person had included, in the amount for medical expenses on line 381 of their return, remuneration paid to an attendant or fees paid for full-time residence in a nursing home for them.
• The supplement for handicapped children (included in the Family Allowance paid out by Retraite Québec) was paid for them for the month in which the home was acquired.