Mental Impairments

The following marked restrictions* in performing the mental functions required to live and function independently and competently, all or substantially all of the time,** satisfy the eligibility requirements in accordance with guidelines published by the Canada Revenue Agency.

Note: It is in the patient’s best interests that all disabling effects of his/her mental impairment are documented in the Form T2201 Disability Tax Credit Certificate.

Adults

Other examples may include the following:

Children

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*  The examples are not exhaustive considering the complexity of mental impairments.
** There is no statutory basis to interpret “all or substantially all of the time” as being “at least 90% of the time.”

Click here to access successful Tax Court of Canada rulings.