Disabled taxpayer and attendant fees |
My client is disabled. He incurred expenses to obtain the services
of an attendant. Can he claim both deductions?
The taxpayer who wishes to claim a deduction for fees paid to
an attendant, on line 215 of the federal return and line 250 of
the Quebec return, must satisfy the following requirements:
he must be entitled to the disability amount;
he must have earned income (from employment or business, research grants, training allowances, etc.);
he must be 18 or older.
The maximum deduction is $5,000.
Three options are available:
You may claim both the disability amount and the amount for
attendant fees. To do so, use the keywords DISABLEDOV Use
disability deduction and Attendant .
You may claim both the disability amount and the amount for
attendant fees as medical expenses, if that amount does not
exceed $5,000. To that end, use the keywords Disability Use
disability deduction and Medical .
You may claim the amount for attendant fees only, as medical
expenses, if that amount exceeds $5,000. Indeed, when the fees
paid to an attendant exceed $5,000, they may only be claimed
as medical expenses. The disability amount is no longer an option.
You must therefore use the keyword Medical .
July 28, 2000
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