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.

When requesting your medical practitioner to complete the T2201 Disability Tax Credit Certificate form for ‘Mental Functions,’ the CRA (Canada Revenue Agency) will present the following questions. These questions can generally be answered by selecting either ‘Yes,’ ‘No,’ ‘No Limitations,’ ‘Some Limitations,’ or ‘Very Limited Capacity.’ Additionally, the CRA permits the medical practitioner to provide a descriptive response for each subsection, limited to a maximum of 175 characters. It is crucial for your medical practitioner to use the limited space effectively by focusing on the symptoms and activities that the CRA considers vital in determining eligibility for the DTC (Disability Tax Credit).

Note, it is not necessary to meet the criteria or fill out every section of the ‘Mental Functions’ form. Qualification requires satisfactory completion of just one section.

The CRA first asks what the diagnosis /mental condition is:

• Alzheimer’s disease
• Attention deficit hyperactivity disorder (ADHD)
• Autism Spectrum Disorder (ASD)
• Bipolar Disorder
• Dementia
• Epilepsy
• Fetal Alcohol Spectrum Disorder (FASD)
• Generalized Anxiety Disorder (GAD)
• Global Developmental Delay
• Intellectual Disability (specify)
• Learning Disorder
• Major Depressive Disorder (MDD)
• Obsessive Compulsive Disorder (OCD)
• Post-Traumatic Stress Disorder (PTSD)
• SchizophreniaMental Functions
• Stroke or Stroke-Related Effects
• Traumatic Brain Injury (TBI)
• Trisomy 13 (Patau Syndrome)
• Trisomy 18 (Edwards Syndrome)
• Trisomy 21 (Down Syndrome)
• Other (specify)

General Questions

Does the patient take medication that aids their ability to perform mental functions necessary for everyday life?
Yes/no/unsure

Does the patient require supervision or reminders from another person to take their medication?
Yes/no/unsure

Select the option that best describes how effectively the medication treats their condition.
Effective/ Moderately effective/ Mildly effective/ Ineffective/ Unsure

Does the patient use any devices that aid their ability to perform mental functions necessary for everyday life (e.g., assistive technology)?
Yes/ No/ Unsure

If ‘Yes’, select all that apply.  Assistive technology
Locator or GPS devices/  Memory aids/ Safety devices (e.g., seatbelt buckle guard)/  Other (specify)

Does the patient receive any therapy that aids their ability to perform mental functions necessary for everyday life (e.g., cognitive behavioural therapy)?

If ‘Yes’, specify the type of therapy received:

Living independently

Does the patient have the capacity to live independently without daily supervision and support from others?

Examples of limitations in mental functions

Select the option that best describes the extent of the patient’s limitations compared to someone of a similar age without an impairment.

Adaptive functioning

No limitations/ Some limitations/ Very limited capacity

Adapt to change:
No limitations/ Some limitations/ Very limited capacity

Express basic needs:
No limitations/ Some limitations/ Very limited capacity

Go out in the community:
No limitations/ Some limitations/ Very limited capacity

Initiate common, simple transactions:
No limitations/ Some limitations/ Very limited capacity

Perform basic hygiene or self-care activities:
No limitations/ Some limitations/ Very limited capacity

Perform necessary, everyday tasks:
No limitations/ Some limitations/ Very limited capacity

Other adaptive functioning limitations (optional):

 

Attention

No limitations/ Some limitations/ Very limited capacity

Demonstrate awareness of danger and risks to personal safety:
No limitations/ Some limitations/ Very limited capacity

Demonstrate basic impulse control:
No limitations/ Some limitations/ Very limited capacity

Other attention limitations (optional):

 

Concentration

No limitations/ Some limitations/ Very limited capacity

Focus on a simple task for any length of time:
No limitations/ Some limitations/ Very limited capacity

Absorb and retrieve information in the short-term:
No limitations/ Some limitations/ Very limited capacity

Other concentration limitations (optional):

 

Goal-setting

No limitations/ Some limitations/ Very limited capacity

Make and carry out simple day-to-day plans
No limitations/ Some limitations/ Very limited capacity

Self-direct to begin everyday:
No limitations/ Some limitations/ Very limited capacity

Other goal-setting limitations (optional):

 

Judgment

No limitations/ Some limitations/ Very limited capacity

Choose weather-appropriate clothing:
No limitations/ Some limitations/ Very limited capacity

Make decisions about their own treatment and welfare:
No limitations/ Some limitations/ Very limited capacity

Recognize the risk of being taken advantage of by others:
No limitations/ Some limitations/ Very limited capacity

Understand the consequences of their actions or decisions
No limitations/ Some limitations/ Very limited capacity

Other judgment limitations (optional):

 

Memory

No limitations/ Some limitations/ Very limited capacity

Remember basic personal information such as date of birth and address:
No limitations/ Some limitations/ Very limited capacity

Remember material of importance and interest to themselves:
No limitations/ Some limitations/ Very limited capacity

Remember simple instructions:
No limitations/ Some limitations/ Very limited capacity

Other memory limitations (optional):

 

Perception of reality

No limitations/ Some limitations/ Very limited capacity

Demonstrate an accurate understanding of reality:
No limitations/ Some limitations/ Very limited capacity

Distinguish reality from delusions and hallucinations
No limitations/ Some limitations/ Very limited capacity

Other perception of reality limitations (optional):

 

Problem solving

No limitations/ Some limitations/ Very limited capacity

Identify everyday problems:
No limitations/ Some limitations/ Very limited capacity

Implement solutions to simple problems:
No limitations/ Some limitations/ Very limited capacity

Other problem-solving limitations (optional):

 

Regulation of behaviour and emotions

No limitations/ Some limitations/ Very limited capacity

Behave appropriately for the situation:
No limitations/ Some limitations/ Very limited capacity

Demonstrate appropriate emotional responses for situation:
No limitations/ Some limitations/ Very limited capacity

Regulate mood to prevent risk of harm to self or others:
No limitations/ Some limitations/ Very limited capacity

Other regulation of behaviour and emotions limitations (optional):

 

Verbal and non-verbal comprehension

No limitations/ Some limitations/ Very limited capacity

Understand and respond to non-verbal information or cues:
No limitations/ Some limitations/ Very limited capacity

Understand and respond to verbal information:
No limitations/ Some limitations/ Very limited capacity

Other verbal and non-verbal comprehension limitations (optional):

General Question

Select the option that best describes the patient’s ability to perform mental functions when using any applicable medication, devices and therapy.

• The patient is unable to perform these functions by themselves or takes an inordinate amount of time compared to someone of similar age without an impairment.

OR

• The patient has difficulty performing these functions, but does not take an inordinate amount of time.

Read about the Benefits of Getting Approved for the Disability Tax Credit.