CN Pensioners Associations, Inc.

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:

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:

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".

Which attendant care expenses can you claim as medical expenses?

You can claim attendant care expenses as medical expenses that include your share of the salaries and wages paid to all employees performing the following duties:

Expenses you CANNOT claim

You cannot claim the cost of:

Medical and Disability-Related Information - 2009