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New Member
posted Oct 30, 2019 1:38:30 AM

I am doing my mom's taxes; she moved to a secure private nursing ,home for person's with Alzheimers disease; can I claim all expenses for attendant care, rent, activities

Can I claim moving expenses since she is moving into a facility because she requires full-time care

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1 Best answer
Level 6
Oct 30, 2019 1:38:32 AM

If she is eligible and claiming the disability credit, she can claim up to $10,000 in nursing home fees paid for full-time care that relate only to salaries and wages, under medical expense.

If not eligible for the disability credit, she can claim the full portion of the nursing home fees that are eligible.

All regular fees are eligible as medical expenses, including those for the following:

  • food
  • accommodation
  • nursing care
  • administration fees
  • maintenance fees
  • social programming and activities fees

 However, extra personal expenses (such as hairdresser fees) are not eligible.

http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/rtrn/cmpltng/ddctns/lns300-350/330-331/ttndcr-eng.htm...

Moving expenses, in order to be claimed as medical expense-

Moving expenses – reasonable moving expenses (that have not been claimed as moving expenses on anyone’s return) to move a person who has a severe and prolonged mobility impairment, or who lacks normal physical development, to housing that is more accessible to the person or in which the person is more mobile or functional, to a limit of $2,000 (for residents of Ontario, the provincial limit is $2,769).

1 Replies
Level 6
Oct 30, 2019 1:38:32 AM

If she is eligible and claiming the disability credit, she can claim up to $10,000 in nursing home fees paid for full-time care that relate only to salaries and wages, under medical expense.

If not eligible for the disability credit, she can claim the full portion of the nursing home fees that are eligible.

All regular fees are eligible as medical expenses, including those for the following:

  • food
  • accommodation
  • nursing care
  • administration fees
  • maintenance fees
  • social programming and activities fees

 However, extra personal expenses (such as hairdresser fees) are not eligible.

http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/rtrn/cmpltng/ddctns/lns300-350/330-331/ttndcr-eng.htm...

Moving expenses, in order to be claimed as medical expense-

Moving expenses – reasonable moving expenses (that have not been claimed as moving expenses on anyone’s return) to move a person who has a severe and prolonged mobility impairment, or who lacks normal physical development, to housing that is more accessible to the person or in which the person is more mobile or functional, to a limit of $2,000 (for residents of Ontario, the provincial limit is $2,769).