Mental Functions Impairment and the Disability Tax Credit

The DTC includes mental impairments that affect adaptive functioning, attention, concentration, goal-setting, judgment, memory, perception of reality, problem-solving, regulation of behaviour and emotions, verbal and non-verbal comprehension.

Eligibility Criteria:

  • You are unable to perform mental functions necessary for everyday life such as adaptive functioning, attention, concentration, goal-setting, judgment, memory, perception of reality, problem-solving, regulation of behaviour and emotions, verbal and non-verbal comprehension

  • It takes you 3 times longer than someone of similar age who does not have the impairment (even with appropriate therapy, medication, and devices)n

  • Your condition affects you almost all the time, about 90% or more.

  • Your impairment has lasted or is expected to last for a continuous period of at least 12 months

Common Qualifying Conditions:

  • Autism spectrum disorder

  • Severe ADHD

  • Dementia or Alzheimer’s disease

  • PTSD or other severe mental health conditions

Medical Certification:

Must be certified by a physician, nurse practitioner or psychologist