Words and Phrases - "nursing home"
8 June 2015 External T.I. 2014-0529851E5 F - Frais payés à une maison de santé ou de repos
Can accommodation expenses paid to a retirement home for a patient with advanced Alzheimer's and who is on a floor with other high-need seniors qualify as expenses of full time care in a nursing home for the purposes of s. 118.2(2)(d)? CRA responded:
The fact that a person lives in a retirement residence and has Alzheimer's disease at a stage requiring the help of others for personal needs and care may be an element that helps leads to a determination that the person lives in a nursing home, but this does not automatically qualify the residence as a nursing home. In addition, other criteria such as the number of staff at the facility, their skills and the equipment available in order to provide nursing care to patients 24 hours a day are elements that may be considered to establish if a retirement residence is a nursing home. To the extent that the floor where this person lives meets the above criteria, we believe that the residence can qualify as a nursing home with respect to that floor. Accordingly, the expenses of full-time care in respect of that floor could qualify for the tax credit under subsection 118.2(2)(d) if the other conditions therein provided are satisfied.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(e) | no 2nd credit under s. 118.3 re accommodation expenses in nursing home | 143 |
| Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(1) | expenses can be claimed based on 12-month period ending in year | 123 |
21 January 2016 Roundtable, 2016-0624871C6 F - Colloque CPA- Frais médicaux - medical expenses
Respecting whether a private seniors’ residence was a “nursing home,” CRA stated (TaxInterpretations transalation):
[T]he requirement [in S1-F1-C1, para. 1.33] that a facility "offers 24-hour nursing care" would not be satisfied if the establishment offers limited nursing care. This would be the case, for example, where the only nursing care a facility offers its residents is to make available an on-call nurse or where the number of applicable residents does not permit the staff to provide nursing care around the clock.
It may be that the same institution offers several levels of care so that a floor or part of the facility is reserved for residents who are unable to care for themselves and need nursing care 24 hours a day. In such cases, the establishment may qualify as a nursing home with respect to that floor or part of the facility only.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(a) | expenses of doctor travel and of Quebec naturopaths and osteopaths excluded | 182 |