We often receive requests from parents to complete documents required by Canadian Revenue Agency (CRA) for a Disability Tax Credit Certificate. Please note that only one part of this certificate is allowed to be completed by a Registered Psychologist, namely Mental functions necessary for everyday life. There are certain guidelines and restrictions
As per the CRA, the certificate can only be issued to those that are “markedly restricted in performing the mental functions necessary for everyday life even with appropriate therapy, medication, and devices (for example, memory aids and adaptive aids).”
Mental functions necessary for everyday life include:
1. “Adaptive Functioning (for example, abilities related to self-care, health and safety, abilities to initiate and respond to social interactions, and common, simple transactions)”
Please note that we do not regularly include an evaluation of adaptive functioning in our psychoeducational assessments for students with Learning Disabilities or ADHD; however, we do include an assessment of adaptive functioning for students with suspected Developmental Delay or Autism Spectrum Disorders. As such, there are instances where we will either need to do additional testing or we cannot issue the certificate based on this area.
2. “Memory (for example, the ability to remember simple instructions, basic personal information such as name and address, or material of importance and interest)”
Similar to the above, please be aware that your child has to have a marked impairment on the tests of memory in order for us to sign the Disability Certificate.
3. “Problem-solving, goal-setting, and judgment taken together (for example, the ability to solve problems, set and keep goals, and make the appropriate decisions and judgments). A restriction in problem-solving, goal-setting, or judgment that markedly restricts adaptive functioning, all or substantially all of the time (at least 90% of the time), would qualify.”
This deficit is typically judged based on a test of intelligence. The child has to have a marked impairment on a test of intelligence in relation to problem solving as well as indication that this deficit impairs adaptive functioning on a daily basis in order for us to sign the certificate.
Additional questions we must answer:
- Is your patient markedly restricted in performing the mental functions necessary for everyday life, as described above? (Yes/No)
- If yes, when did your patient’s restriction in performing the mental functions necessary for everyday life become a marked restriction (this is not necessarily the year of the diagnosis, as is often the case with progressive diseases)?
Parents should be aware that we cannot issue a certificate if we assessed the student more than 2 years ago. In these cases, we will need to do a brief re-assessment to determine if the child continues to have marked impairment even with accommodations. If you need a Disability Assessment completed for the purpose of getting a Disability Tax Credit Certificate and have questions about whether or not your child meets the required criteria, please email us at firstname.lastname@example.org.