TP-752.0.14 – Information Sheet for Individuals and Health Professionals
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  • TP-752.0.14 – Information Sheet for Individuals and Health Professionals


Information

Amount for a severe and prolonged impairment in mental or physical functions

The amount for a severe and prolonged impairment in mental or physical functions is a non-refundable tax credit that reduces the income tax payable by individuals 18 or over with an impairment or by people claiming the amount in their regard.

To claim it, you must provide this certificate, and we must accept it. If we do, other tax benefits can also be claimed, such as the disability supports deduction or the tax credit for caregivers.

For more information on the tax measures pertaining to persons with disabilities, see the brochure Taxation and Persons with Disabilities (IN-132-V), available at revenuquebec.ca.

If you are claiming the amount for a severe and prolonged impairment in mental or physical functions for the first time, enclose this form with your return and keep a copy for your files. You do not have to file it every year, but if your health (or that of the person for whom you are claiming the amount) improves, you must let us know.

Note

If you have been diagnosed with attention deficit hyperactivity disorder by a health professional but you manage your condition and adapt to daily living using medication or other strategies, your ability to carry out the basic activities of daily living may not be considered markedly restricted. In this case, you are not eligible for the amount for a severe and prolonged impairment in mental or physical functions.

Severe and prolonged impairment

An impairment is considered severe if one of the following conditions is met:

  • Even with appropriate therapy and the use of devices and medication, the person is all or substantially all of the time:

    • unable to see;

    • markedly restricted in their ability unable to perform a basic activity of daily living4 (speaking, hearing, walking, managing bowel or bladder functions, eating or dressing, or exercising the mental functions necessary for the basic activities of daily living) or requires an inordinate amount of time to do so;

    • markedly restricted in more than one basic activity of daily living, including seeing, to such a degree that the cumulative effect of those restrictions is equivalent to being unable to perform a basic activity of daily living.5

  • Because of a chronic disease, the person must undergo, at least twice a week, therapy that:

    • is prescribed by a physician or specialized nurse practitioner;

    • is essential to sustain one of the person's vital functions; and

    • requires 14 hours per week or more of the person's time, including time for travel, medical appointments, and post-treatment recovery.

An impairment is considered prolonged if it:

  • has lasted for a period of at least 12 consecutive months; or

  • began during the year and it can reasonably be expected to last for at least 12 consecutive months.

Page 9 of this form is a self-evaluation questionnaire to help you determine whether an impairment could constitute a severe and prolonged impairment in mental or physical functions.

Note

  • A person who receives a disability pension under the Québec Pension Plan (QPP) or similar benefits is not necessarily considered to have a severe and prolonged impairment in mental or physical functions under the Taxation Act.

  • You cannot claim the amount for a severe and prolonged impairment in mental or physical functions in respect of fees paid for a full-time residence in a nursing home that have already been used to calculate a tax credit for medical expenses in your or someone else's income tax return, unless:

    • a receipt issued by the nursing home specifically shows an amount for the remuneration paid to a full-time attendant;

    • the amount for the remuneration paid to a full-time attendant is $10,000 or less; and

    • only the portion of the residence fees specifically relating to the remuneration of the attendant is included in the medical expenses.

  • We can ask any person named in this form for additional information in writing concerning the impairment and its effects on the person with the impairment or the essential therapy that they must receive.

Legal representative

To authorize someone to represent you or get information in your file from Revenu Québec, enclose a duly completed and signed copy of form MR-69-V, Authorization to Communicate Information or Power of Attorney.

Questions?

For more information, call us at 1 800 267-6299 or go to revenuquebec.ca.

 

 

 


4.    See note 3.

5.    Remunerated work, social or recreational activities and housekeeping are not considered basic activities of daily living.