1.- Amount respecting a severe and prolonged mental or physical impairment
You may claim $2,250 if you your child has a severe and prolonged mental or physical impairment certified by a physician, optometrist, audiologist, speech therapist, occupational therapist, psychologist.
You must write this amount on line 386 of your income tax return and join form (TP.752.0.14) Certificate Respecting an Impairment www.revenu.gouv.qc.ca/eng/formulaires/tp/tp-752_0_14-v.asp (this must be completed by your physician).

An impairment is considered to be severe and prolonged if it lasts (or is expected to last)for a continuous period of at least 12 months and it significantly restricted your ability to perform a basic activity of daily living (speaking, hearing, walking, eliminating, feeding and dressing yourself, perceiving, thinking and remembering).

For additional information:
www.revenu.gouv.qc.ca/eng/particulier/impots/impot/credits_reduisant/defic_grave.asp

You are entitled to the supplement for handicapped children if: you have at least one dependent child under age 18; your child has a physical or mental handicap that significantly limits him or her in carrying out daily activities for a period expected to last for at least 1 year, you live in Québec and you or your spouse is a Canadian citizen, a permanent resident of Canada within the meaning of the Immigration and Refugee Protection Act, a temporary resident or holder of a temporary resident's permit within the meaning of the Immigration and Refugee Protection Act, who has lived in Canada for at least 18 months, a protected person within the meaning of the Immigration and Refugee Protection Act.

What is a handicapped child according to the Regulation respecting the allowance for handicapped children? This allowance will be granted to a child with an impairment or a development disorder which considerably restricts the child's everyday activities and has a foreseeable duration of at least one year.

What determines if a child's handicap is serious? This is established by the medical advisors of the "Régie des rentes du Québec" in accordance with the criteria defined in the Regulation respecting the supplement for handicapped children. The following are taken into account when determining the seriousness of the handicap: Impairments that remain, even when available measures to make the child's life easier are used; the obstacles the child encounters in his or her environment; constraints for the child's family.

Need more information? You can download the Supplement for handicapped children brochure here: www.rrq.gouv.qc.ca/NR/rdonlyres/012E5D2D-D1AF-4295-97E9-31AFB14ECD2D/0/SEHBrochure2005A.pdf

To obtain the application for a supplement for handicapped children form, you can: download it through the following web site: www.rrq.gouv.qc.ca/NR/rdonlyres/2193CAD3-BCBF-457E-AAFC-DF488CBB193C/0/LPF825_3_en.pdf
or call : Montréal (514) 864-3873 or toll free 1-800-667-9625 ; contact your local CLSC or hospital. You must fill out the application form and enclose a professional's medical report and send it to: Régie des rentes du Québec, Case postale 7777, Québec (Québec) G1K 7T4.

3.- Please note that a person who has a disability is entitled to a rebate:

• of the QST and the GST paid on the portion of the purchase price of an automobile that covers the cost of adapting the automobile for use by that person (the adaptations must already be in place at the time of the purchase, whether the automobile is purchased new or used)
• of the QST (but not the GST) on the cost of purchasing and installing an automatic door opener to be used where the person is unable, because of a physical disability, to enter his or her residence without assistance.