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My mother recently moved into a nursing home. Are the monthly payments to the nursing home a tax deduction?
If your mother is paying for her nursing home costs, she may be able to claim some of the expenses on her tax return. If she qualifies for the disability amount, she can either claim the full nursing home expenses or the disability amount but not both. Or she can claim up to $10,000 of attendant care expenses plus the disability amount. In both cases, she will need a T2201 Disability Tax Credit Certificate (http://www.cra-arc.gc.ca/E/pbg/tf/t2201/README.html). For the second option, she will also need a receipt from the nursing home with a detailed breakdown of the expenses she paid for attendant care.
For more information about the disability credit and whether or not your mother may qualify, please see http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/rtrn/cmpltng/ddctns/lns300-350/316/lgbl-eng.html
If she does not qualify for the disability amount but she lacks the normal mental capacity and will continue to be dependent on others for her personal care for the foreseeable future, she may be able to claim full nursing home expenses. She will need a certificate from a medical practitioner in order to claim this amount.