Can I claim the cost of an Adult Day Program that I attend due to Alzheimer's myself as I am not a dependant? Also the DARTS cost of pass/tickets?

[TurboTaxTerry · Accepted solution]

It would depend on how much care/supervision is provided by the care centre during your visits.

Full-time care or specialized care

Generally, you can claim the entire amount you paid for the following facilities:

nursing homes (full-time care); and

schools, institutions, or other places (providing care or care and training).

We consider the care to be full-time care when a person needs constant care and attendance.

Other places could include an outpatient clinic, such as a detoxification clinic

I am assuming that DARTS is a specialized transportation service. This would not seem to meet the requirements provided by CRA.

[TurboTaxTerry]

http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/rtrn/cmpltng/ddctns/lns360-390/364/lgblty-eng.html

[wannabeawahlberg]

The program provides care for the day===the program is medically designed for Alzheimer's patients.  If I can claim the amount which line to I apply the amount to when doing my return?

[TurboTaxTerry]

You would claim it as a medical expense.
Attendant care is care provided by an attendant who performs those personal tasks which a patient is unable to do for him or herself. Depending on the situation, such tasks could include meal preparation, maid and cleaning services, transportation, and personal services such as banking and shopping. **Attendant care would also include providing companionship to a patient.** However, if a person is employed as a single service provider, such as a provider of only maid and cleaning services, or a provider of only transportation services, the provision of such service would not be viewed as attendant care. Where the expression one full-time attendant is used, it is not intended to mean one attendant only looking after the patient on a continuous basis but rather several attendants could be utilized over a specific period of time so long as there is only one attendant for any given period of time.