Whether your loved one is elderly, fighting a disease, disabled, or has another condition that is impairing them physically or mentally there is a list of things you can claim on your taxes as a caregiver to benefit you and things that your family member can claim as well.
Canada Caregiver Amount
You can claim this credit if you are caring for a family member who has a physical or mental impairment (this does not need to be a disability) and you provide regular and consistent help with some or all of their basic needs.
Disability Tax Credit (DTC)
If your family member has a disability you can apply for the DTC. It must be approved by CRA before you can claim the credit. If it is approved that individual can claim a provincial and federal credit amount. If they do not need the entire credit amount to reduce their tax bill to zero any unused amount can be transferred to you or another family member who is caring for them. It's free to apply and I have a full blog post with more information on what the DTC is and how to apply HERE.
Home Renovations
There are now 2 credits that can be claimed for changes to your home. The first is for home accessibility. If the person with the impairment needs changes to the home in order for it to be accessible you can claim these as a medical expense. This includes installing guardrails and ramps, changing the pitch of the stairs, converting bathtubs to walk-in showers, moving cupboards down so they can be reached and things of this nature.
The second home renovation credit is the Multigenerational home renovation tax credit (MHRTC). This is a relatively new credit that allows you to claim up to $50,000 in renovation expenses to create a self-contained secondary unit. The secondary unit must allow a senior or an adult who is eligible for the disability tax credit to live with a qualifying relative.
Attendant Care Fees and Nursing Home Care Fees
If a family member is in a nursing home/care facility or if they pay fees for an attendant to care for them they can claim some of those fees as a medical expense. The following expenses can be claimed by the person who paid them:
Full-time care or specialized care
Generally, you can claim the entire amount you paid for care at a nursing home/full-time care facility, as well as schools, institutions, or other places providing care or care and training.
CRA considers care to be full-time care when a person needs constant care and attendance.
Salaries and wages paid for attendant care or care or supervision in any of the following facilities:
A private home
Retirement homes, homes for seniors, or other institutions that typically provide part-time attendant care
group homes in Canada
nursing homes
There are a number of rules for claiming salaries and wages.
You can claim salaries and wages paid for the following tasks/services:
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/a social programmer
salon services (hairdresser, manicurist, pedicurist) if included in the monthly fee
transportation/a driver
security for a secured unit
You cannot claim the cost of any of the following:
rent (except the part of rent for services that help a person with daily tasks, such as laundry and housekeeping)
food
cleaning supplies
other operating costs (such as maintenance of common areas and outside grounds)
salaries and wages paid to employees such as administrators, receptionists, groundskeepers, janitors (for common areas), and maintenance staff
In order to claim attendant care fees or nursing home fees you may need either the DTC or a medical practitioner must certify in writing that the individual is, and continues to be, dependent on others for their personal needs and care because of an impairment in physical or mental functions.
The exact requirements vary depending on the type of care that is being given. You can find a reference chart HERE.
There are also conditions when it comes to claiming these fees and claiming the DTC. Consult the chart for more information about these conditions.
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