Can I claim both attendant care as medical expenses and the disability amount?

To claim fees paid for full-time care in a nursing home, you’ll need either:

• Form T2201, or
• A medical practitioner’s letter certifying continued dependency due to mental impairment

You can claim these expenses or (if eligible) the disability amount, but not both.

To claim salaries and wages for attendant care (including the salary/wage part of nursing home fees paid for full-time care), you’ll need Form T2201.

You can claim the disability amount and up to $10,000 for these expenses (or $20,000 in the year of death). For Ontario residents, for 2024these amounts are increased to $17,407 (or $34,293), respectively.

To claim the salaries and wages for one full-time attendant outside the home, you’ll need Form T2201.

You can claim these expenses or the disability amount, but not both.

To claim the cost of a full-time attendant at home, you’ll need either:

• Form T2201, or
• A medical practitioner’s letter certifying indefinite dependency due to mental or physical impairment

You can claim these expenses or (if eligible) the disability amount, but not both.

To claim the salaries and wages for care or supervision in a group home or retirement home, you’ll need Form T2201.

You can claim these expenses and the disability amount.

To claim the cost of care (or care and training) at a place where the same treatment is needed by and provided to others, you’ll need either:

• Form T2201, or
• A letter from an appropriately qualified person (such as the school principal, institution head, or a medical practitioner) certifying the need for care/training due to mental or physical impairment

You can claim these expenses and (if eligible) the disability amount. Note that recreational facilities don’t qualify.