A taxpayer who suffers from severe physical or mental impairment is entitled to a tax credit for Canadian income tax. A form T2201 must be filled out by a physician and submitted to the tax department.
"This article provides information of a general nature only. It is only current at the posting date. It is not updated and it may no longer be current. It does not provide legal advice nor can it or should it be relied upon. All tax situations are specific to their facts and will differ from the situations in the articles. If you have specific legal questions you should consult a lawyer."