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
