On a Quebec provincial tax return (TP-1), line 376 is used to claim the non-refundable tax credit for a severe and prolonged impairment in mental or physical functions. The credit is specifically for the taxpayer themselves and cannot be transferred to a parent or other supporting family member, unlike the federal Disability Tax Credit (DTC).
To be eligible for this provincial credit, a person must have a marked, severe, and prolonged impairment that restricts their ability to perform a basic activity of daily living.
Note: Federal vs. provincial: Eligibility for the federal DTC does not automatically grant eligibility for the Quebec provincial credit, as Revenu Québec determines its own eligibility.
For 2024, enter $4,009 on line 376 if there is a severe and prolonged impairment in mental or physical functions. The impairment must be certified by a qualified professional, such as a physician, specialized nurse practitioner, optometrist, audiologist, speech-language pathologist, occupational therapist, psychologist, or physiotherapist.
An impairment is considered severe and prolonged if it has lasted (or is expected to last) at least 12 consecutive months.
Example :
Amélie, age 42, lives in Quebec. Amélie has multiple sclerosis, which significantly affects her mobility. Despite ongoing therapy and the use of assistive devices, she is almost always unable to walk without help and needs assistance with dressing.
Her physician completes Form TP-752.0.14-V – Certificate Respecting an Impairment, confirming that her condition has lasted and is expected to continue for more than 12 months.
Answer: Amélie claims $4,009 on line 376 of her TP-1 return to receive the non-refundable tax credit for her severe and prolonged impairment in mental or physical functions.
Posted on 20 January, 2026