nursing homes (special rules apply to this type of facility see the chart)Įligibility for the disability tax credit may be a requirement to claim fees for salaries and wages as medical expenses.retirement homes, homes for seniors, or other institutions that typically provide part-time attendant care.self-contained domestic establishments (such as your private home).You may be able to claim the fees for salaries and wages paid for attendant care services or care or supervision in any of the following facilities: However, extra personal expenses (such as hairdresser fees) are not eligible. Any facility could be considered a nursing home if it has the same features and characteristics as a nursing home.Īll regular fees paid for full-time care in a nursing home or for specialized care or training in an institution are eligible as medical expenses, including fees for all of the following: What we mean by nursing home – A nursing home is generally considered to be a facility that gives full-time care, including 24-hour nursing care, to individuals who are unable to care for themselves. To decide who should claim the medical expenses for Rob on line 33199, Richard and Pauline will have to make the same calculation using Rob’s net income. In this case, it is better for Pauline to claim all the expenses for Richard, herself, and their daughter Jen on line 33099. The difference is $2,860, which is the amount he could claim on his tax return. Because the result is less than $2,479, he subtracts $1,440 from $4,300. He calculates 3% of that amount, which is $1,440. The difference is $3,340, which is the amount she could claim on her tax return. Because the result is less than $2,479, she subtracts $960 from $4,300. She calculates 3% of that amount, which is $960. Pauline’s net income (on line 23600 of her return) is $32,000. Since Rob is over 18, his medical expenses should be claimed on line 33199. Either Richard or Pauline can claim this amount on line 33099 of their tax return (Step 5 – Federal tax). Since Jen is under 18, Richard and Pauline can combine her medical expenses with theirs, for a total of $4,300. You have to calculate, for each dependant, the medical expenses that you are claiming on line 33199.
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