Amount for a severe and prolonged impairment in mental or physical functions

Where the taxpayer claims the disability amount for himself or herself, answer "Yes" (Y) to the question "Are you entitled to the disability amount?" on the Identification form. The program will enter on line 376 of the TP1 return the maximum amount mentioned in the Revenu Québec Income Tax Return Guide. That amount will be prorated for part-year residents or for bankrupt taxpayers.

If the disability amount is being claimed for the first time, complete and attach Form TP-752.0.14-V, Certificate respecting an Impairment.

See Also

Federal Income Tax and Benefit Guide – Line 31600

Revenu Québec - Income Tax Return Guide – Line 376