Close

Our Privacy Statement & Cookie Policy

All Thomson Reuters websites use cookies to improve your online experience. They were placed on your computer when you launched this website. You can change your cookie settings through your browser.



Print this pageForward this document  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:

  1. he must be entitled to the disability amount;

  2. he must have earned income (from employment or business, research grants, training allowances, etc.);

  3. he must be 18 or older.

The maximum deduction is $5,000.

Three options are available:

  1. 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 .

  2. 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 .

  3. 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