Full-time care in a nursing home vs Disability
amount
In 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/
ID: 20211013131143DE.xml
Webpage: KPA370-20211013131143DE.htm
