A person who meets one of the following conditions:

• For 2019, the person is eligible for the amount for a severe and prolonged impairment in mental or physical functions (line 376 of the income tax return), or would have been eligible for the amount if no individual had included, in the calculation of the amount for medical expenses on line 381 of his or her income tax return, an amount in respect of remuneration for an attendant or care in a nursing home in respect of the person.
• The supplement for handicapped children was paid in respect of the person for the month that includes the home acquisition date. (The supplement is included in the family allowance payment paid by Retraite Québec.)

A disabled person can be you or a person who, on the home acquisition date, was related to you by blood, marriage or adoption, such as:

• your spouse,
• your or your spouse's child, grandchild, brother or sister,
• the spouse of your or your spouse's brother or sister;
• your or your spouse's father or mother or any other of your or your spouse's direct ascendants.