If you have a DTC (Disability Tax Certificate), or a letter from a qualified medical practitioner, you are able to claim expenses related to “care by an attendant” paid to the retirement home on your tax return.

There is an exception for retirement home residents who live on a critical care floor in that CRA treats those taxpayers the same as those in a nursing home for tax purposes. Critical care floor residents with a DTC Certificate, or a letter from a qualified medical practitioner, can claim 100% of the total fees paid to the retirement home as medical expenses.