To apply for the amount for a severe and prolonged impairment in mental or physical functions for the 2016 taxation year, enter $2625 on line 376 of the tax return.
If this is an initial claim, the claimant must also provide one of the following:
- either the Certificate respecting an impairment, filled out by a healthcare professional, enclosed with his or her income tax return; or
- the duly completed Disability Tax Credit Certificate form, enclosed with his or her income tax return. However, this form, produced by the Canada Revenue Agency, cannot be used if a certificate confirming that the disability is severe and prolonged due to chronic illness is required.
Revenu Québec may require information found in the medical records of the person with an impairment or request the opinion of another physician or practitioner.
If the person's health has improved since a certificate respecting the impairment was last filed, Revenu Québec must be notified.