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

• volatile mood swings and erratic behaviour
• paranoia or suspicions about other people and their actions
• unable to make appropriate decisions about personal finances
• withdrawal from family and friends
• overwhelming feelings of panic and fear
• increased physical agitation, racing thoughts and disorganized behaviour
• unpredictable intrusive auditory hallucinations
• delusional thinking such as being followed or plotted against
• unable to react appropriately to his/her environment
• feelings of worthlessness, hopelessness and/or suicidal thoughts
• uncontrollable obsessive thoughts and compulsive behaviours
• uncontrollable intrusive memories and/or constant worries
• participation in risky behaviours including the abuse alcohol and recreational
  drugs, unsafe sex, spending sprees, gambling or risky investments
• self-injury such as deliberately cutting or harming one’s body
• unable to leave the house due to severe anxiety or debilitating depression
• unable to respond appropriately to health and safety concerns
• unable to initiate and/or respond appropriately to social interactions
• requires supervision for the administration of psychiatric medications
• requires intensive case management support from ACT teams
• unable to leave the house due to severe anxiety or debilitating depression
• unable or requires support to initiate or manage personal hygiene
• unable to initiate and/or respond to social interactions
• unable to make a common, simple purchase
• unable or requires assistance managing personal finances
• lack of initiative or motivation in routine activities
• lack of insight into the concept of harm or danger to oneself and/or others
• unable or requires an inordinate amount of time to solve practical problems, set goals and make appropriate decisions (all three must be present)
• requires accommodations in the workplace

Children

• unable to communicate with others
• unable to play interactively with peers
• unable to recognize danger
• unable to understand and/or follow simple requests
• unable to make appropriate decisions
• unable to control emotional outbursts
• unable to manage bladder and/or bowel functions
• unable to focus or concentrate on the task at hand
• unable to adapt to minor changes in environment and/or daily routines
• unable or requires an inordinate amount of time to feed and/or dress oneself
• unable or requires an inordinate amount of time to take care of personal hygiene
• unable or requires an inordinate amount of time to learn new things
• unable or requires an inordinate amount of time to express oneself
• self-injury, such as biting oneself and pulling one’s hair
• requires one-on-one support at home and school

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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.