The amount for a severe and prolonged impairment in mental or physical functions is a non-refundable tax credit reducing the tax liability of a person with such a disability.
ClientelePerson with a severe and prolonged impairment in mental or physical functions attested by one of the following health professionals :
Requirements An impairment is considered to be severe and prolonged if the resulting disability has lasted for at least 12 consecutive months or, if the disability began during the year, it is expected to last at least 12 consecutive months and
The amount may be reduced if someone receives, for the person with the impairment, the supplement for handicapped children included in the child assistance payment from the Régie des rentes du Québec.
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