The dependant with the impairment must be:

a person 18 years of age or older and dependent on you because of an impairment in physical or mental functions; or
a child under 18 years of age, with an impairment in physical or mental functions. The impairment must be prolonged and indefinite and the child must be dependent on you for assistance in attending to personal needs and care when compared to children of the same age.

The CRA may ask for a signed statement from a medical practitioner showing when the impairment began and what the duration of the impairment is expected to be. For children under 18 years of age, the statement should also show that the child, because of an impairment in physical or mental functions, is and will continue to be dependent on others for an indefinite duration. This dependence means they need much more assistance for their personal needs and care compared to children of the same age. You do not need a signed statement from a medical practitioner if the CRA already has an approved Form T2201, Disability Tax Credit Certificate, for the specified period.

You may be able to claim the FCA for more than one eligible dependant.

If you can make a claim for the same child for the amount for an eligible dependant (line 305) and the amount for children born in 1997 or later (line 367), you can only claim the FCA on line 367 for this child.

for more information visit www.ecotax4u.com.