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Claiming attendant care medical expenses

March 01, 2017
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A great challenge for some of us is figuring out how to support our aging parents, special needs children or spouses who live with severe illness.

Some will inevitably seek attendant care – in the form of at-home assistance, full-time care, or special schools and training. This means they may bare steep costs for the care of their loved ones.

Consider that the Disability Tax Credit (DTC) entitles you to claim attendant care fees for yourself or a dependant.

Claimable attendant care expenses are:

  • Nursing home or full-time care
  • Group home
  • In-home attendant care
  • Retirement homes or other institutions
  • Special schools or other places that provide training or care (like a detoxification facility)

Here are the Canada Revenue Agency’s attendant care expense rules:

  • You can only claim up to $10,000 per tax year for attendant care
  • Attendant care must be provided in Canada
  • At the time of payment, the attendant must not be under 18 and is not the spouse or common-law partner of person in care
  • Fees paid to the attendant or facility cannot be claimed as a child care expense deduction
  • Receipts must be issued by the payee – and if payee is an individual, must include his/her social insurance number
  • You cannot claim rent or administrative fees

Remember that to claim attendant care expenses for yourself or a family member, you must be approved the Disability Tax Credit. But there are special rules when it comes to claiming the disability tax credit and attendant care expenses:

Type of attendant care expenseCan you claim the disability tax credit too?
Nursing home fees (for full-time care)You can claim the DTC or nursing home fees – but not both.
Attendant care salary and wages in a self-contained domestic establishmentYou can claim the DTC and up to $10,000 for attendant care salary and wages in a self-contained domestic establishment ($20,000 if the person died that year).
Attendant care salary and wages outside of a self-contained domestic establishmentYou and claim the DTC or salaries and wages for attendant care salary and wages outside of a self-contained domestic establishment – but not both.
Full-time attendant care at homeYou can claim the DTC or full-time attendant care at home – but not both.
Salaries and wages for group home careYou can claim both the DTC and salaries and wages for care in a group home in Canada.
Care or training and care at a school or institutionYou can claim both the DTC and care/training and care at a school or institution.

Source: http://www.cra-arc.gc.ca

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If you need more information about transferring the Disability Tax Credit or Disability Tax Credit eligibility, schedule a call with us and we’ll tell you how it works.

For more information about the DTC, please visit our dedicated information page here.