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

by TurboTax• Updated 1 month ago

Attendant care is care that's given by someone (the attendant) for someone else who can't do certain personal tasks for themselves.

If you or a dependant are receiving attendant care or care in a facility, you may be eligible to claim a portion of those costs. The CRA has outlined a few guidelines to explain eligibility, both for an individual receiving care and for their attendant.

Who qualifies as an attendant?

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

Who qualifies as a dependant and who can claim those expenses?

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.

What can be claimed as a medical expense?

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.

Which expenses can I claim for home or in-facility services?

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.