Full-time care in a nursing home vs Disability amountIn the case of people with disabilities living in a residential and long-term care centre or nursing home, they must make a choice, because the software will not recognize the disability amount if they also claim an amount for accommodation fees for a residential and long-term care centre or nursing home.
Note that the fees paid to a nursing home should be listed in the "Medical expenses" section. To do this, follow the steps below:
1. On the "Left side menu of the Interview tab", select the item «Medical, disability, caregiver". On the right, choose the option "Medical expenses".
2. On the new page generated, in the third section entitled "Specific medical expenses (not claimed elsewhere)", enter the amount that was paid on the line "Fees for a residential and long-term care centre".
Note: Please do not enter these accommodation costs for long-term care in the first section, such as those relating to purchase prescription drugs, dental care and other of the same type.
If the fees paid to a nursing home are less than the disability amount on line 31600 of federal Step 5 of the federal return and line 376 of the Quebec return line, it would be preferable not to claim the fees paid for accommodation in a nursing home, although this choice remains yours.
However, if you accidentally enter the cost of a nursing home in the wrong field, the disability amount will be claimed and the CRA as well as Revenu Québec may review your application and conduct a review of your case.
In addition, a "Messages" will be generated by the program. It begins as follows: "(Warning) You claimed specific medical expenses for fees for a residential and long-term care centre. You cannot claim the disability tax credit if you claimed fees for a residential and long-term care centre. UFile did not claim the disability amount (for self) on line 31600".However, for Quebec residents, if the amount paid for the residential and long-term care centre is very close to the federal disability amount, it may be preferable to claim the federal amount for disability, but for Quebec, considering that the credit is much lower than the federal amount, sometimes it would be better to claim the amount paid for the residential and long-term care centre.
However, the decision is yours depending on the verifications you have made.
If you decide to claim the federal disability amount, but for Quebec the fees paid to a nursing home, proceed as follows:
On the line "Fees for a residential and long-term care centre" in the field to the right, enter $0.00, and click the "Maple Leaf" icon and a new field for Quebec will be generated in which you will enter the amount paid for a nursing home
For more information on this topic, consult the following links :
For the CRA:
https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/rc4064.html
For Revenu Québec:
https://www.revenuquebec.ca/en/online-services/forms-and-publications/current-details/in-132-v/
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