What to Claim:  Attendant Care Expenses, Medical Expenses or the Disability Amount

Type of expense

Certification needed

Can you claim the disability Amount?

Fees paid for full-time care in a nursing home

Form T2201 or a medical practitioner must certify in writing that you are, and in the foreseeable future will continue to be, dependent on others for your personal needs and care because of a lack of normal mental capacity.

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

Salaries and wages for attendant care given in Canada. This can include the part of the nursing home fees paid for full-time care that relate only to salaries and wages

Form T2201

You can claim the disability amount and up to $10,000 for these expenses ($20,000 if the person died in the year).

For residents of Ontario, the provincial limit is up to $15,407 for these expenses ($30,813 if the person died in the year).

Salaries and wages for one full-time attendant outside of a self-contained domestic establishment

Form T2201

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

Full-time attendant at home

Form T2201 or a medical practitioner must certify in writing that you are, and will likely to be for a long continuous period of indefinite duration, dependent on others for your personal needs and care because of an impairment in physical or mental functions and need a full-time attendant.

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

Salaries and wages for care or supervision in a group home in Canada

Form T2201

You can claim the disability amount and these expenses.

Care, or training and care, at a school, institution, or other place (such as a detoxification clinic)

Form T2201 or an appropriately qualified person must certify in writing that because of a mental or physical impairment, you need the equipment, facilities, or staff specially provided by that place for persons with the same type of impairments.

Note

An appropriately qualified person includes a medical practitioner, the principal of the school or the head of the institution or other place.

You can claim the disability amount, if eligible, and these expenses.