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 given year, you had a severe and prolonged impairment in mental or physical functions.
Grant Deadline
2021-12-31
Funding Amount
Deadline not available
Type of Grant
Tax Credit
Sectors
All Sectors
Demographics
Incorporation
For Profit
Perks
Region Restriction
This grant is restricted to whole of Canada
Keywords
Age Restriction
This grant is age restricted from 18 to 100
Eligibility and Requirements
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).
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