You can claim an amount for a severe and prolonged impairment in mental or physical functions on your Québec return if your impairment is certified by a health professional on form TP-752.0.14-V: Certificate Respecting an Impairment.
Generally speaking, your condition is considered severe and prolonged if it’s lasted (or is expected to last) for at least 12 consecutive months, and if you’re in either of the following situations:
- Even with therapy or medication, you’re always or almost always unable to perform one or more of the basic activities of daily living (like seeing, speaking, hearing, walking, feeding, dressing yourself, or using the lavatory) because you don’t have the necessary abilities or
- You undergo therapy by a physician at least twice a week because of a chronic illness and that therapy
- is essential for maintaining one of your vital functions and
- needs at least 14 hours per week (including time for travel, medical appointments, and post-treatment recovery)
Remember that you need to first send Revenu Québec a completed TP-752.0.14-V form before you can claim this amount. If you’re filing a paper return, you can enclose the TP-752.0.14-V with your tax return.
Revenu Québec also accepts the federal T2201: Disability Tax Credit Certificate instead of a TP-752.0.14-V, as long as you aren’t required to provide certification confirming that:
- your impairment is severe, given the amount of time you spend in therapy to sustain a vital function or
- your impairment is severe and prolonged because of which you’re unable to live alone
I receive disability pension. Do I still need to provide a Certificate Respecting an Impairment?
If you receive disability pension under the Québec Pension Plan (QPP) or similar benefits, it doesn’t mean that Revenu Québec considers you to have a severe and prolonged impairment. You’ll still need to submit a completed TP-752.0.14-V form before you can claim the credit amount.
Where do I claim this?
Follow these steps in H&R Block's tax software to file your 2016 taxes:
H&R Block’s tax software will automatically claim the amount for severe or prolonged impairment for you if you tell us that you have an approved TP-752.0.14-V on file with Revenu Québec.
Before you begin, make sure you tell us that you lived in QUÉBEC on December 31st, 2016.
- Under the PREPARE tab, click the OTHER icon and navigate to the Special situations page.
- Select Yes to the questions Did you suffer from a mental or physical disability in 2016? If you did, would you like to claim the disability tax credit?
- Select Yes to the question Has this mental or physical disability lasted for at least 12 consecutive months?
- Additional disability-related questions will appear on this page. When you arrive at the questions Have you completed a Certificate Respecting an Impairment and has it been approved by Revenu Québec? and Would you like to claim theamount for a severe and prolonged impairment in mental or physical functions on your Québec return? select the responses that apply to you.