You may be eligible to claim attendant care expenses on your tax return.
The following information is copied from Revenue Canada's website and is posted here for your perusal.
Contact Revenue Canada for guidance concerning your specific situation.Attendant care or care in an establishment
This section explains the special rules that apply to amounts you can claim for attendant care expenses.
You can claim amounts you or your spouse or common-law partner paid for attendant care or care in any of the following places:
- self-contained domestic establishments;
- retirement homes, homes for seniors, or other institutions;
- nursing homes (full-time care);
- special schools, institutions, or other places (providing care or care and training); and
- group homes in Canada.
The amounts must have been paid for the care of yourself, your spouse or common-law partner, or a dependant.
A dependant is someone who depended on you for support and is:
- your or your spouse's or common-law partner's child or grandchild; or
- your or your spouse's or common-law partner's parent, grandparent, brother, sister, uncle, aunt, niece, or nephew who lived in Canada at any time in the year.
You can claim amounts paid to an attendant only if the attendant was not your spouse or common-law partner and was 18 years of age or older when the amounts were paid.
An attendant who is hired privately will probably be considered an employee. For more information, see Guide RC4110, Employee or Self-Employed?
Generally, you can claim the entire amount paid for full-time care in a nursing home and for care or care and training in a special school or institution. In all other cases, the fees claimed must be for salaries and wages paid for attendant care services. If an individual issues the receipt for attendant care services, the receipt must include the attendant's social insurance number. The chart explains what you can claim for attendant care as a medical expense.
Attendant care expenses may be eligible as medical expenses (line 330 and line 331)and for the disability supports deduction (line 215). The total you claim cannot be more than the total amount paid. For more information, see disability supports deduction.
You can claim attendant care expenses as medical expenses that include your share of the salaries and wages paid for care in an establishment that was made to all employees performing the following duties:
- food preparation;
- housekeeping services for a resident's personal living space;
- laundry services for a resident's personal items;
- health care (registered nurse, practical nurse, certified health care aide, personal support worker);
- activities (social programmer);
- salon services (hairdresser, barber, manicurist, pedicurist), if included in the monthly fee;
- transportation (driver); and
- security for a secured unit.
If you are receiving home maker services in your home, you can only claim for the period when you are at home and need care or help. Also, for the expense to be eligible as a medical expense on your Income Tax and Benefit Return, you must have either an approved Form T2201 on file with us or written certification from a medical practitioner that states the services are necessary.
You cannot claim the cost of:
- cleaning supplies;
- other operating costs (such as the maintenance of common areas and outside grounds); and
- salaries and wages paid to employees such as administrators, receptionists, groundskeepers, and janitors or maintenance staff.
Contact us today for information on your particular situation.