Chartered Professional Accountants providing exceptional service in a timely manner.



Qualified Chartered Professional Accountants
Serving Grande Prairie Since 2004


Our team of friendly, knowledgeable, chartered professional accountants is dedicated to expertly serving the businesses of Grande Prairie, Alberta and the wider area. No matter your industry, the size of your team, or the age of your business, our knowledge and qualifications in business and tax accounting can take you where you need to go.

Our Services

We offer a full range of accounting services, tax planning, corporate and personal income tax return preparation, GST return preparation, estate planning, and everyday business advice. Whether you need the long-term support of a qualified business accountant or are just looking for some assistance with your GST returns, trust in the chartered professional accountants at Deverdenne Davis Cyr LLP to deliver the highest levels of quality and professionalism.


We are dedicated to providing your business with the best possible service, with the levels of effective planning and integrity that you would expect from a firm handling your financial affairs. We work closely with a number of Tax Accountants and Tax Specialists in Grande Prairie and throughout Alberta to ensure that all your tax needs are being met. We use a number of professionals who specialize in different areas of federal tax, provincial tax, GST and PST to ensure we can meet all your tax needs.

Our Values

Integrity

Above all else, our team is dedicated to honesty and transparency when it comes to our client interactions. We will always treat your business information with discretion and professionalism.

Collaboration

By choosing Deverdenne Davis Cyr LLP, you gain more than just the support of qualified chartered professional accountants - you are choosing to extend your business family. We work alongside our clients every step of the way, celebrating your success as our own.

Community

Deverdenne Davis Cyr LLP is proudly based in Grande Prairie, Alberta. We are committed to helping our community prosper, and we are pleased to sponsor a number of local organizations and events each year.

Environment

We are always looking for new ways to go green. Deverdenne Davis Cyr LLP is a paperless firm, with paper consumption reduced by 90% since 2008.

Call Us Today! 780-814-7474

Anxiety, Depression and Disability Tax Credit

In an April 3, 2019 Tax Court of Canada case, at issue was whether the impact of an individual's mental impairment entitled her to the disability tax credit (DTC). The taxpayer suffered from social anxiety, depression and phobias.

A taxpayer may be eligible for the DTC if the impairment(s) represents a marked restriction in the ability to perform a basic activity of daily living. In particular, the impairment must affect and permeate the individual's life to the degree that they are unable to perform the mental functions that would enable them to function independently and with reasonable competence.



This is to be examined in the context of:

  • memory;
  • adaptive functioning; and
  • problem-solving, goal-setting and judgment (taken together).

Each of the three elements are to be considered separately.

Taxpayer wins

The Court found that although the taxpayer did not have trouble with memory, she did have a marked restriction with respect to the other two elements, either of which would qualify her for the DTC.

The Court noted that adaptive functioning was described in the explanatory notes to the legislation as abilities relating to self-care, health and safety, social skills, and common simple transactions. Also, the Court referred to a provincial government publication which described it as how well a person handles common demands in life and how independent they are compared to others of similar age. While the taxpayer was able to dress, bathe, feed herself, do her own laundry, manage her medications, and live on her own, these were all primarily done in a controlled environment (her apartment). In respect of social skills and common simple transactions, the taxpayer could not work except to a limited extent in the family business, avoided social interactions with all but family and close friends, and remained in her apartment as much as possible. She was heavily reliant on her mother for almost all external daily life functions. The Court determined that she had a marked restriction in respect of adaptive functioning.

In respect of the third element (problem-solving, goal-setting and judgment), it was noted that her anxiety resulted in what might be considered poor judgment. It led to avoidance, procrastination and withdrawal which in turn lead to failing school, loss of employment, self-harm activities, reluctance to pursue therapy, and taking on too many projects. While the Court noted that there was more uncertainty as to whether there was a marked restriction in respect of this element, it noted that the taxpayer should be given the benefit of the doubt, especially since mental illness can be invisible.

Since there was a marked restriction in at least one of the three elements, the Court determined that the taxpayer was eligible for the DTC.

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Suite 109, 9824 - 97th Avenue
Grande Prairie, AB
T8V 7K2
Canada

Phone: 780.814.7474
Toll free: 1.877.814.7474
Fax: 780.814.7409

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