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
