Certificate respecting an impairment
If you are claiming certain deductions or tax credits, you may be required to provide a certificate attesting to a severe and prolonged impairment in mental or physical functions. The requirement applies if:
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you have never provided such a certificate; or
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we ask you to provide a new certificate.
If you are required to provide such a certificate, you can file either a copy of Canada Revenue Agency form T2201, Disability Tax Credit Certificate, or our own form TP-752.0.14-V, Certificate Respecting an Impairment. However, you must file form TP-752.0.14-V if you are required to provide a certificate confirming that the person in respect of whom you are claiming the tax credit for caregivers needs assistance in carrying out a basic activity of daily living.
You must notify us if your health or the health of the person concerned has improved since the last time a certificate was submitted.
To determine whether the person for whom a certificate has been filed has a severe and prolonged impairment in mental or physical functions, we may ask you to provide information from his or her medical records. We may also request the opinion of another organization.
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