Medical & Disability

Tax Tip: How Long Must an Impairment Last to Claim the Disability Tax Credit?

Overview

Canada Revenue Agency defines disability as a severe and prolonged impairment in physical or mental functions that lasts, or is expected to last, for at least one year. However, duration of impairment is not the only criteria that must be met to claim the disability tax credit. Be sure to have a qualified practitioner provide certification of impairment by completing form T2201B, Disability tax credit certification.

Key Concepts

  • duration of impairment
  • disability tax credit
  • disability credit rules