Attendant Care Expenses
updated April 2010 from Canada Revenue Agency
You can claim attendant care expenses as medical expenses that include your share of the salaries and wages paid for care in an establishment that was made to all employees performing the following duties:
- food preparation;
- housekeeping services for a resident's personal living space;
- laundry services for a resident's personal items;
- health care (registered nurse, practical nurse, certified health care aide, personal support worker);
- activities (social programmer);
- salon services (hairdresser, barber, manicurist, pedicurist), if included in the monthly fee;
- transportation (driver); and
- security for a secured unit.
If you are receiving home maker services in your home, you can only claim the amounts paid for the period when you are at home and need care or help. A medical practitioner must certify in writing or by completing Canada Revenue Agency Form T2201, Disability Tax Credit Certificate, that the services are necessary.
Expenses you CANNOT claim
You cannot claim the cost of:
- cleaning supplies;
- other operating costs (such as the maintenance of common areas and outside grounds); and
- salaries and wages paid to certain employees such as administrators, receptionists, groundskeepers and janitors, or maintenance staff.