What is a Certificate Respecting an Impairment (TP-752.0.14-V)?

The TP-752.0.14-V: Certificate Respecting an Impairment form certifies that you or your dependant have a severe and prolonged mental or physical impairment. If you or one of your dependants are claiming an amount for a severe and prolonged impairment on your return, you and your health professional must complete a paper copy of this form and send it to Revenu Québec before you prepare your online tax return.

Usually, if you have an approved federal T2201: Disability Tax Credit Certificate form, Revenu Québec will accept it. However, you'll need a completed TP-752.0.14-V if you’re required to provide a certificate confirming:

  • That the impairment is considered severe because of the time spent undergoing therapy that’s essential for a vital function or
  • That the person for whom you’re claiming the tax credit for caregivers is unable to live alone

Note: You’ll need to inform Revenu Québec if your health has improved since you last filed a TP-752.0.14-V form with them.