As you work through Schedule K: Premium payable under the Québec prescription drug insurance plan in H&R Block’s tax software, you might be wondering what qualifies as a functional impairment.
According to the government of Québec, a person has a functional impairment if they have:
- an intellectual impairment, with an intelligence quotient (IQ) of less than 70, as determined through standardized testing
- a severe permanent psychiatric, organic*, or motor impairment which, in spite of technological assistance (in the case of motor impairment) prevents them from carrying out normal day-to-day activities
- a severe, permanent multiple impairment, with 2 or more of the following impairments that combine to prevent them from carrying out normal day-to-day activities:
- intellectual impairment
- psychiatric impairment
- organic impairment
- motor impairment
- speech or language impairment
- hearing impairment (as determined by a hearing test where the person has an acuity threshold of 40 decibels or more at a frequency of 500, 1,000, and 2,000 hertz in the ear that has the best hearing capability)
- visual impairment (after correction through the use of the appropriate lenses) that’s characterized by visual acuity in each eye of not more than 6/21 or by a field of vision in each eye that is less than 60° in the 180° and 90° meridians or that requires the use of special optical systems of over +4.00 dioptres
*An organic impairment refers to the decrease in mental function due to a physical disease rather than a psychiatric illness.
Note: Your functional impairment must be certified by a health professional.
If you’re a resident of Québec and you suffer from a functional impairment you might not have to pay a premium under the Québec Drug Insurance Program if:
- the impairment started before you turned 18
- you live with your parent(s)
- you aren’t married or have a common-law partner
- you aren’t receiving benefits under a last resort financial assistance program
- you have a document from Régie de l’assurance maladie du Québec (RAMQ) that confirms your impairment
Where can I learn more?
- Regulation respecting the basic prescription drug insurance plan (Québec government website)
- Line 447 – Premium payable under the Québec prescription drug insurance plan (Revenu Québec website)
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