Home -> Filing Your Return -> Line 21500 or Line 33099 Attendant Care Costs

Attendant care costs can only be claimed for amounts paid to an attendant who was not the taxpayer's spouse or common-law partner, and who was at least 18 years old when the payments were made. Attendant care costs can be claimed for persons who are eligible for the disability amount (see the article on disability amount tax credit), and in some situations for persons who do not qualify for the disability amount.

You can claim attendant care costs for amounts paid, by you or your spouse or common-law partner, for the care of:

yourself

your spouse or common-law partner

your or your spouse or common-law partner's dependent child under age 18

other eligible dependants of you or your spouse or common-law partner:

	a dependent child aged 18 or over
	a dependent grandchild
	a dependent parent, grandparent, brother, sister, aunt, uncle, niece or nephew, if they lived in Canada at any time during the year.

Attendant Care Costs for Other Eligible Dependants

Attendant care costs for other eligible dependants are claimed as medical expenses, and are subject to the federal and provincial/territorial limits for medical expenses for other eligible dependents.

Attendant Care Costs Paid to an Individual

If attendant care costs are paid to an individual, your receipt must include their social insurance number. The individual will either be a self-employed contractor, or your employee. If the individual is an employee, you will be required to deduct from their pay and remit income tax, CPP contributions, and EI premiums. You will also have to pay the employer portion of CPP contributions and EI premiums, which would be part of your total attendant care costs. The amounts that you pay to an employee are subject to the rules for minimum wages rates and other employment standards for your province or territory. To determine whether the person is an employee or a contractor, see our article on employee vs self-employed contractor.

Attendant Care Costs for Persons who do not Qualify for the Disability Amount

When a person does not qualify for the disability amount, in order for attendant care costs to be claimed, a medical practitioner must certify in writing that the person needs a full-time attendant due to mental or physical infirmity and will likely continue to be dependent on others for the long term. Attendant care can be claimed as part of the medical expense tax credit on line 33099 for:

	full time attendant care in a self-contained domestic establishment (the person's home, for instance)
	full time attendant care in a nursing home, or
	full or part time care in a school, institution, or other establishment - to claim these expenses, a medical practitioner must confirm the person's need for the equipment, facilities, or personnel available in the establishment.

Attendant Care Costs for Persons who do Qualify for the Disability Amount

For persons who qualify for the disability amount, attendant care costs may be claimed for:

	*part-time or full-time* attendant care in a self-contained domestic establishment (the person's home, for instance). Part-time attendant care is claimed as a medical expense only, not included in a disability supports deduction.
	full time attendant care in a nursing home - but cannot claim disability tax credit
	attendant care in retirement homes, homes for seniors, or other institutions
	full or part time care in a school, institution, or other establishment - to claim these expenses, a medical practitioner must confirm the person's need for the equipment, facilities, or personnel available in the establishment.
	care or supervision provided in a group home in Canada

A 2007 Tax Court of Canada case, Zaffino v. the Queen, results in the taxpayer being allowed to claim house cleaning services as part time attendant care under s. 118.2(2)(b.1) of the Income Tax Act. Other tasks which could qualify as attendant care include:

	meal preparation
	maid services
	transportation services

The attendant care expenses of the disabled person can be claimed either:

	by the disabled person, in certain circumstances, as part of the disability supports deduction on line 21500 (line 215 prior to 2019), or
	by the disabled person or one or more supporting relatives as part of the medical expense tax credit on line 33099 (line 330 prior to 2019)

The attendant care costs can also be split between the disability supports deduction and medical expenses.

Claiming Attendant Care Costs as Disability Supports Deduction on Line 21500

Note: Line 21500 was line 215 prior to 2019.

Individuals who have incurred full-time attendant care expenses in order to be employed or self-employed, go to school or conduct research, can claim these costs on line 21500 of the personal tax return as part of the disability supports deduction, as a reduction of income. This is better than claiming these costs as a medical expense, because medical expenses are reduced by the lesser of $2,635 for 2023 ($2,759 for 2024) or 3% of net income in order to calculate the federal tax credit. The medical expense tax credit is always at the lowest tax rate (except in Quebec), but a reduction of income would save tax at the person's marginal tax rate.

See Folio S1-F3-C3 Disability Supports Deduction for more information on eligible expenses and the conditions under which the expenses are eligible.

Claiming Attendant Care Costs as Medical Expenses on Line 33099

Note: Line 33099 was line 330 prior to 2019.

For other individuals who are eligible for the disability amount, attendant care expenses are claimable as a medical expense. The expenses can be claimed by the individual, or by one or more supporting relatives who have paid the expenses. This claim is also available for seniors who are in a retirement home and are eligible for the disability amount. For more information on what type of attendant care costs are claimable, see our article on attendant care expenses paid to a retirement home.

Medical Expense Limit for Attendant Care Costs

When the disability amount is being claimed, the maximum amount that can be claimed federally and provincially (except Ontario) for attendant care costs as medical expenses is $10,000 ($20,000 in the year of death), as per s. 118.2(b.1) of the Income Tax Act per paying person. See Sharing Attendant Care Costs Claimed as Medical Expenses below.

In Ontario the maximum amount that can be claimed for attendant care costs as medical expenses for 2023 is $16,408 ($33,816 in the year of death, $17,147 and $34,293 for 2024), when the disability amount is being claimed.

There is no limit if the disability amount is not being claimed, as long as the individual is eligible for the disability amount. Other provinces use the same limit as the Federal amount. The Federal medical expense amount is the starting point for Quebec medical expenses, but other amounts such as Quebec Prescription Drug Insurance Plan premiums are then added.

Ontario Taxpayers' Medical Expense Limit for Attendant Care

In the CRA publication 5006-PC T1 General - Information for Ontario residents, line 58689, it now correctly indicates the maximum Ontario claim for attendant care expenses, if the federal $10,000 limit applies (or $20,000 in the year of death), when the disability amount tax credit is claimed. This was incorrect in the CRA information for at least tax years 2011 to 2014, and was brought to our attention by an Ontario taxpayer who filed a notice of objection regarding a reassessment which imposed the limit for 2013 even though the disability amount was not claimed. CRA subsequently reassessed to remove the limit. The Ontario Ministry of Finance confirmed for us that the Ontario limit only applies when the federal limit applies.

The Ontario taxpayer very kindly gave us permission to make the CRA letter reporting their correction of the Ontario attendant care expenses available to others who may have had the same problem. All identifying information has been removed. This information has successfully been used by at least one other taxpayer to get a reassessment for this issue. The second taxpayer has asked, in a letter to the Ontario Ministry of Finance, that their information regarding line 5868 be corrected, and in order to help other taxpayers, has kindly provided us the letter, as well as the CRA letter reporting their correction of the Ontario attendant care expenses.

We thank the Ontario taxpayer for bringing this to our attention, and for their role in having the CRA publication corrected. If any other taxpayers were denied the correct claim in prior years, they should request a change to their claims for previous years based on the corrected information.

Person Who Qualifies for the Disability Amount - Options in Claiming Attendant Care Costs as a Medical Expense

There are 2 options available when claiming attendant care costs as a medical expense for a person who qualifies for the disability amount:

Option 1: Claim the disability tax credit, and claim attendant care expenses as medical expenses, to a maximum of $10,000 per year, and $20,000 in the year of death. Any unused portion of the disability amount can be transferred to a spouse or common-law partner or to another supporting person. See above for Ontario maximums.

Option 2: Do not claim the disability tax credit. In this case there is no maximum for the amount of full-time attendant care expenses that can be claimed as medical expenses. For 2023, the federal disability amount is $9,428 ($9,872 for 2024). Thus, if your total attendant care expenses exceed $19,428 in 2023 ($10,000 maximum attendant care expenses + $9,428 disability amount, ($19,872 for 2024)), it is better to claim the attendant care expenses as medical expenses and not claim the disability amount. In this case, the disability amount cannot be claimed by the taxpayer, nor can it be transferred to anyone else.

The two options above refer to expenses claimed under s. 118.2(2)(b.1) of the Income Tax Act (ITA), for attendant care provided in

	a self-contained domestic establishment, or
	retirement homes, homes for seniors, or other institutions

Sharing Attendant Care Costs Claimed as Medical Expenses

Note that the $10,000 maximum ($20,000 in the year of death) above, and the Ontario maximum, is per paying individual, not per patient. Each supporting person who is entitled to claim a medical expense tax credit for attendant care for a patient under s. 118.2(2)(b.1) may claim up to $10,000. See the Canada Revenue Agency (CRA) technical interpretation 2006-0172181I7 for further details. This makes it advantageous to share high attendant care costs among supporting persons. For example, the supporting persons could be husband and wife supporting a parent or grandparent or adult dependent child, or could be siblings supporting a parent or grandparent. The key is that each supporting person making a claim must have a receipt to support their claim. Keep in mind that when the attendant care costs are claimed for other eligible dependents they are subject to the limits (if any - depends on the province) for medical expenses for other eligible dependents.

Nursing Home Expenses

Income Tax Act s. 118.2(2)(d)

When the expenses are for full-time care in a nursing home, there is no limit on the total expenses that can be claimed as medical expenses for yourself or your spouse or common-law partner, but the disability tax credit cannot be claimed. When these costs are claimed for other eligible dependants, they are subject to the limits (if any - depends on the province) for medical expenses for other eligible dependants. When claiming

expenses for full-time care in a nursing home, either

	Form T2201 Disability Tax Credit Certificate must be submitted and approved, or
	a letter from a medical practitioner must be provided which certifies that the person needs a full-time attendant due to mental or physical infirmity, will be likely continue to be dependent on others for the long term.

Group Home Expenses

Income Tax Act s. 118.2(2)(b.2)

Attendant care expenses can be claimed for care or supervision provided in a group home in Canada maintained and operated exclusively for individuals who have a severe and prolonged mental or physical impairment. Form T2201 must be submitted and approved to claim these expenses, and the expenses must not have been claimed as part of a disability supports deduction. The disability tax credit is also available when the group home expenses are claimed. There is no limit on the amount of group home expenses that can be claimed as medical expenses for yourself or your spouse or common-law partner or dependent child under age 18. When these costs are claimed for other eligible dependents, they are subject to the limits (if any - depends on the province) for medical expenses for other eligible dependants.

TaxTips.ca Resources

Resources for Persons With Disabilities

Tables of Federal, Provincial and Territorial Non-Refundable Personal Tax Credits

Disability tax credit

Attendant care expenses paid to a retirement home

Medical expenses for other eligible dependants

Refundable Medical Expense Supplement

Revenue Quebec Resources

Line 376 Amount for a Severe and Prolonged Impairment in Mental or Physical Functions - includes information on attendant care expenses

Canada Revenue Agency (CRA) Resources

RC4064 - Medical and Disability-related Information, which no longer includes form T2201 - see the topic Attendant care or care in an establishment

Form T2201 Disability tax credit certificate

CRA Income Tax Folios

S1-F1-C1: Medical Expense Tax Credit

S1-F1-C2: Disability Tax Credit

S1-F1-C3: Disability Supports Deduction

Tax Tips:

Split high attendant care costs for other eligible dependents among supporting persons in order to maximize the tax credit received.

Attendant care expenses can in some cases be split between medical expenses and disability supports deduction.

When attendant care is provided by an individual, get a receipt which includes the individual's social insurance number each time you make a payment.

Revised: September 20, 2024