A person who has a “severe and prolonged impairment in physical or mental functions” may qualify for the Disability Tax Credit.
Disability Tax Credit Certificate (Form T2201) must be completed by a qualified practitioner and submitted to Canada Revenue Agency (CRA) for approval in order to receive the benefit.
Canada Revenue Agency defines a prolonged disability as a disability that lasts, or is expected to last, for a minimum period of 12 months. Form T2201 states that the applicant must be markedly restricted if, all or substantially all of the time (at least 90% of the time), you are unable