Mental Functions Necessary for Everyday Life (DTC)

In 2022, the Federal government introduced revisions to the Disability Tax Credit, primarily targeting the ‘Mental Functions Necessary for Everyday Life’ section of the form. The most significant change was the broadening of eligibility criteria to include additional sections, including attention, concentration, perception of reality, regulation of behavior and emotions, as well as verbal and non-verbal communication. Previously, the ‘Mental Functions’ section consisted of three general categories, which have now been further subdivided, a recommendation that experts have long advocated.

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