Overview of Mental Functions
The Canada Revenue Agency (CRA) recognizes impairments in mental functions as eligible for the Disability Tax Credit for Mental Health if they significantly impact daily life and last for at least 12 consecutive months. Mental functions include the abilities required for adaptive functioning, communication, memory, problem-solving, emotional regulation, and social interaction.
Common qualifying conditions include ADHD, dementia, depression, anxiety, PTSD, bipolar disorder, autism spectrum disorder (ASD), and cognitive impairments resulting from brain injuries or neurological conditions.
The DTC offers tax relief and can lead to other benefits like the Registered Disability Savings Plan (RDSP) and retroactive tax refunds (up to 10 years). To qualify, a medical practitioner must complete Form T2201 confirming the severity of the impairment.
6 Key Signs of Impairment in Mental Functions
- Attention & Concentration – Difficulty focusing, easily distracted, or unable to complete tasks.
- Memory Issues – Forgetting important information, appointments, or daily routines.
- Judgment & Problem-Solving – Struggles with decision-making or understanding consequences.
- Emotional Regulation – Frequent mood swings, depression, or difficulty managing emotions.
- Social Interaction Challenges – Trouble communicating, maintaining relationships, or recognizing social cues.
- Daily Functioning Impairments – Difficulty managing personal care, work tasks, or independent living.
If you or a loved one experience these challenges, you may be eligible for the DTC. Reach out to a healthcare professional to start the application process and maximize your tax benefits.