What's attendant care and what can I claim in TurboTax?

An attendant: 

• Can't be your spouse or a common-law partner
• Must be 18 years of age or older when they received money for their services

A dependant is a person who depends on another for support. These individuals can include:

• Your or your spouse/common-law partner’s child or grandchild
• Your or your spouse/common-law partner’s parents, grandparents, brothers, sisters, uncles, aunts, nephews, or nieces who lived in Canada at any time of the year

You or your spouse/common-law partner can claim medical expenses paid to an attendant or in-facility for care given.

If you have a dependant who's receiving full-time or specialized care, you can claim the entire amount paid to:

• Nursing homes that provide full-time care
• Schools, institutions, or other facilities providing care or care and training

Care is considered full-time when the recipient requires constant care and attendance. Other facilities and care services may also include outpatient clinics, such as detox and other treatment organizations. Recreational, summer camps, and other facilities, even if providing services to those with disabilities, aren't included in the list.

In general, you may be able to claim as medical expenses the remuneration for those who provide the following services:

• Food prep
• Housekeeping for a resident’s personal living area
• Laundry services for personal items
• Healthcare provided by registered nurses, practical nurses, certified healthcare workers, and personal support workers
• Social activities programmers
• Salon services that are included in nursing home fees
• Personal drivers
• Security

For those receiving in-home attendant care, claims may only be made for the period spent at home. For any of these expenses at home to qualify, the claimant must have a disability tax credit certificate from the CRA or written certification from a medical practitioner as to the necessity of the service provision to the care recipient.