Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CRA.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'ARC.
Principal Issues: Whether a patient can claim attendant care expenses pursuant to paragraph 118.2(2)(b) and also the disability tax credit?
Position: No.
Reasons: The law. Paragraph 118.3(1)(c) does not permit attendant care expenses to be claimed pursuant to paragraph 118.2(2)(b) and the disability tax credit. If a claim is made under 118.2(2)(b.1) of up to $10,000 ($20,000 in the year of death) for attendant care expenses, then the DTC can also be claimed.
XXXXXXXXXX
Dear XXXXXXXXXX :
The office of your member of Parliament, XXXXXXXXXX , forwarded to me a copy of your correspondence, which I received on July 19, 2011, concerning the income tax treatment of amounts paid for attendant care and the disability tax credit (DTC) for your husband.
I understand that a Canada Revenue Agency (CRA) official called you on August 2, 2011, to explain that the Income Tax Act provides rules for determining the amount that can be claimed as a tax credit for medical expenses. You discussed specifically the provisions in the Act regarding attendant care expenses and the DTC.
During the conversation, you indicated that it is unfair that there is a limit of $10,000 for attendant care costs that can be claimed as eligible medical expenses for purposes of the medical expense tax credit if the DTC is also claimed for the same person. You believe that the law should be changed to allow unlimited attendant care costs as medical expenses in addition to the DTC. Your request to change the law relates to tax policy, which is the responsibility of the Department of Finance Canada. I am therefore forwarding a copy of our correspondence to the Honourable James M. Flaherty, Minister of Finance, for his consideration.
I trust that the information and referral I have provided are helpful.
Yours sincerely,
Gail Shea, P.C., M.P.
c.c.: The Honourable James M. Flaherty, P.C., M.P.
Minister of Finance
House of Commons
Ottawa ON K1A 0A6
XXXXXXXXXX
House of Commons
Ottawa ON K1A 0A6
Gwen Moore
957-2141
2011- 041554
August 22, 2011
All rights reserved. Permission is granted to electronically copy and to print in hard copy for internal use only. No part of this information may be reproduced, modified, transmitted or redistributed in any form or by any means, electronic, mechanical, photocopying, recording or otherwise, or stored in a retrieval system for any purpose other than noted above (including sales), without prior written permission of Canada Revenue Agency, Ottawa, Ontario K1A 0L5
© Her Majesty the Queen in Right of Canada, 2011
Tous droits réservés. Il est permis de copier sous forme électronique ou d'imprimer pour un usage interne seulement. Toutefois, il est interdit de reproduire, de modifier, de transmettre ou de redistributer de l'information, sous quelque forme ou par quelque moyen que ce soit, de facon électronique, méchanique, photocopies ou autre, ou par stockage dans des systèmes d'extraction ou pour tout usage autre que ceux susmentionnés (incluant pour fin commerciale), sans l'autorisation écrite préalable de l'Agence du revenu du Canada, Ottawa, Ontario K1A 0L5.
© Sa Majesté la Reine du Chef du Canada, 2011
Email this Content