The Child Disability Benefit (CDB) is a tax-free benefit (of up to $2,300/year in 2005) for families who care for a child under age 18 with a severe and prolonged impairment in mental or physical functions. Families who are eligible for CCTB for a child will receive the CDB only if the child also qualifies for the disability amount, also known as the Disability Tax Credit. Not all children with disabilities will qualify for this benefit. Only children with severe and prolonged disabilities according to the Income Tax Act are eligible. Form T2201 must be completed and signed by a qualified practitioner to certify that the child has a severe and prolonged impairment in mental or physical functions and that ONE of the following applies: 1) The child is blind, even with the use of corrective lenses or medication; 2) The child is markedly restricted his or her ability to perform a basic activity of daily living; 3) The child is significantly restricted in his or her ability to perform two or more basic activities of daily living, and the cumulative effect of these significant restrictions is equivalent to having a marked restriction in a single basic activity of daily living; 4) The child must dedicate a certain amount of time specifically for life-sustaining therapy.