Medical Expenses - Attendant Care Services - Special Case

If in the tax year, you used the services of an attendant care and your condition deteriorated and was placed in a long-term care centre (CHSLD), you will not be able to claim the cost of attendant care services in the "Specified medical expenses (not claimed elsewhere)" section on the "Cost of attendant care" line.

The same applies if the person is in a "Long-Term Care Home (CHSLD)" and you have used the services of a care attendant for that person. You have received a separate statement for attendant care expenses.

In this situation, you must enter the cost of the services of a care worker in the "Medical expenses" section by entering "Attendant care services before a transfer to a CHSLD" and entering the amount paid in the right-hand column.

Then, in the section "Specified medical expenses (not claimed elsewhere)", go to the line "Fees for a residential and long-term care centre" and enter the amount you paid to the CHSLD in the right-hand column.


For more information relating to medical expenses, please refer to the federal guide RC4065 and, if you are a Quebec resident, guide IN-130, or view the following links:

For the CRA:

https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/rc4065.html

For Revenu Québec:

https://www.revenuquebec.ca/en/online-services/forms-and-publications/current-details/in-130-v/

Please keep all receipts and documents to submit to the CRA, if required by the federal government, and to Revenu Québec for residents of Quebec.

ID: 20201123104649NA.xml

Webpage: KPA370-20201123104649NA.htm

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