,canada ,cu/oms & ,rev5ue ,ag5cy ,,it-#eai;,r#b ,9come ,tax ,act ,9 ,"o ,volume ,pr9t pages #a-ai ,brl pages ;i-;iv & #a-ajb ,9dex ,brl pages ,3t5ts """""""""""""""""""""""""""""" #e ,applic,n """"""""""""""""""""""""""" #i ,summ>y """"""""""""""""""""""""""""" #i ,4cus.n & ,9t]pret,n """"""""""""""" #ab ,sev]e & ,prol;g$ ,impair;t 7p>agraph #a7 """""""""""""""""" #ab ,ref];es 6,m$ical ,profes.nals 7p>agraphs #b-c7 """"""""""""""" #ae ,4abil;y ,tax ,cr$it 7p>agraphs #d-i7 """""""""""""""""""""""""" #ah ,m$ical ,exp5se ,tax ,cr$it 7p>agraphs #aj-af7 """"""""""""" #bg ,m$ical ,exp5ses ,pd ,subsequ5t 6! ,d1? ( an ,9dividual 7p>agraph #ag7 """"""""""""""""" #cd ,qualify+ ,m$ical ,exp5ses 7p>agraph #ah7 """"""""""""""""" #ce ,pay;ts 6m$ical practi;n]s1 hospitals1 etc4 7p>agraphs #ai-bb7 """""""""""""""""""""" #ce ;i ,9dex ,c>e ( 9dividual ) m5tal or physical impair;t 7p>agraphs #bc-bf7 """"""""""" #ci ,c>e 9 a self-3ta9$ dome/ic e/abli%;t 7p>agraph #bg7 """"" #de ,c>e due 6lack ( normal m5tal capac;y 7p>agraph #bh7 """"""" #df ,c>e 9 an 9/itu;n & c>e & tra9+ 9 a s*ool 7p>agraphs #bi-cj7 """""""""""""""""""""" #dg ,transport,n & travel exp5ses ( pati5t & a3ompany+ 9dividual 7p>agraphs #ca-cd7 """""""""""""""""""""" #ej ,>tificial limbs1 aids & o!r devices & equip;t 7p>agraphs #ce-dh7 """"""""""" #eg ,products requir$ 2c ( 9cont9;e 7p>agraph #di7 """""" #fe ,eyeglasses 7p>agraph #ej7 """"" #fe ,oxyg5 t5ts 7p>agraph #ea7 """"" #ff ,guide & he>+-e> dogs & o!r animals 7p>agraph #eb7 """"""" #ff ;ii ,9dex ,b"o m>r[ or organ transplants 7p>agraph #ec7 """ #fg ,r5ov,ns & alt],ns 6a dwell+ 7p>agraph #ed7 """"""""""""""" #fh ,rehabilitative !rapy 7p>agraph #ee7 """"""""""""""" #gj ,devices & equip;t prescrib$ 0regul,n 7p>agraph #ef7 """""" #gb ,prev5tive1 diagno/ic & o!r tr1t;ts 7p>agraphs #eg-fj7 """ #gd ,drugs1 m$ica;ts & o!r prep>,ns or sub/.es 7p>agraphs #fa-fb7 """"""""""" #gg ,d5tures 7p>agraph #fc7 """""""" #gh ,premiums 6private h1l? s]vices plan 7p>agraph #fd7 "" #gi ,m$ical exp5ses pd or deem$ 6h be5 pd 7p>agraph #fe7 """"" #hj ,exp5ses ,t ,d ,n ,qualify 7p>agraph #ff7 """"""""""""""""" #ha ,receipts 7p>agraph #fg7 """"""""" #hb ;iii ,9dex ,att5dant ,c>e ,exp5se ,deduc;n 9 ,-put+ ,9come 7p>agraphs #fh-ga7 """""""""""""""""""""""" #hc ,propos$ ,refunda# ,m$ical ,exp5se ,tax ,cr$it 7p>agraph #gb7 """"""""""""""""""""""""""" #ij ,propos$ ,m$ical ,exp5se ,tax ,cr$it = ,tra9+ 7p>agraph #gc7 """"""""""""""""""""""""""" #ib ,example ( ,refunda# ,m$ical ,exp5se ,tax ,cr$it """""""""""" #ic ,app5dix """"""""""""""""""""""""""" #ie ,"p ,,lvii (! ,regul,ns ,prescrib$ ,m$ical ,devices & ,equip;t """"""""""""""""""""""" #ie ,bullet9 ,revi.ns """"""""""""""" #aja ;iv ,canada ,cu/oms #a & ,rev5ue ,ag5cy ,9t]pret,n ,bullet9 ,numb]3 ,,it-#eai;,r#b 7,3solidat$7 ,date3 ,see ,bullet9 ,revi.ns sec;n ,subject3 ,9come ,tax ,act ,m$ical ,exp5se & ,4abil;y ,tax ,cr$its & ,att5dant ,c>e ,exp5se ,deduc;n ,ref];e3 ,sec;ns #fd1 #aah.b1 #aah.c & #aah.d 7al sec;ns #fd.a1 #aah1 #aah.g & #aah.h2 subsec;ns #f7#af7 & #aag7#b7 & p>agraph #aag.a7#a77b7 (! ,9come ,tax ,act & sec;n #egjj (! ,9come ,tax ,regul,ns7 #a ,,it-#eai;,r#b a#a ,late/ ,revi.ns--p>agraphs #aa1 #cd1 #ec & #fg ,at ! ,canada ,cu/oms & ,rev5ue ,ag5cy 7,,ccra71 we issue 9come tax 9t]pret,n bullet9s 7,,its7 9 ord] 6provide te*nical 9t]pret,ns & posi;ns reg>d+ c]ta9 provi.ns 3ta9$ 9 9come tax law4 ,due 6_! te*nical nature1 ,,its >e us$ prim>ily 0\r /aff1 tax speciali/s1 & o!r 9dividuals :o h an 9t]e/ 9 tax matt]s4 ,= ^? r1d]s :o pref] a less te*nical explan,n (! law1 we (f] o!r public,ns1 s* z tax guides & pamphlets4 ,:ile ! -;ts 9 a "picul> p>agraph 9 an ,,it may relate 6provi.ns (! law 9 =ce at ! "t !y 7 made1 s* -;ts >e n a sub/itute =! law4 ,! r1d] %d1 "!=e1 3sid] s* -;ts 9 li tax,n ye> 2+ 3sid]$1 tak+ 96a3.t ! e6ect ( any relevant am5d;ts 6^? provi.ns or relevant c\rt deci.ns o3urr+ af ! date on : ! -;ts 7 made4 #b ,,it-#eai;,r#b b#a ,subject 6! abv1 an 9t]pret,n or posi;n 3ta9$ 9 an ,,it g5],y applies z (! date on : x 0 publi%$1 un.s o!rwise specifi$4 ,if "! is a subsequ5t *ange 9 t 9t]pret,n or posi;n &! *ange is b5eficial 6taxpay]s1 x is usu,y e6ective = future assess;ts & reassess;ts4 ,if1 on ! o!r h&1 ! *ange is n fav\ra# 6taxpay]s1 x w norm,y 2 e6ective =! curr5t & subsequ5t tax,n ye>s or = transac;ns 5t]$ 96af ! date on : ! *ange is publi%$4 ,if y h any -;ts reg>d+ matt]s 4cuss$ 9 an ,,it1 pl1se s5d !m to3 ,manag]1 ,te*nical ,public,ns & ,projects ,sec;n ,9come ,tax ,rul+s ,directorate ,policy & ,legisl,n ,bran* ,canada ,cu/oms & ,rev5ue ,ag5cy ,ottawa ,,on ,k#a;,a #j;,l#e ,? electronic v].n ( ? docu;t is ! (ficial v].n #c c#a #d ,3t5ts d#a ,applic,n ,summ>y ,4cus.n & ,9t]pret,n ,sev]e & ,prol;g$ ,impair;t 7p>agraph #a7 ,ref];es 6,m$ical ,profes.nals 7p>agraphs #b-c7 ,4abil;y ,tax ,cr$it 7p>agraphs #d-i7 ,m$ical ,exp5se ,tax ,cr$it 7p>agraphs #aj-af7 ,m$ical ,exp5ses ,pd ,subsequ5t 6! ,d1? ( an ,9dividual 7p>agraph #ag7 ,qualify+ ,m$ical ,exp5ses 7p>agraph #ah7 ,pay;ts 6m$ical practi;n]s1 hospitals1 etc4 7p>agraphs #ai-bb7 ,c>e ( 9dividual ) m5tal or physical impair;t 7p>agraphs #bc-bf7 ,c>e 9 a self-3ta9$ dome/ic e/abli%;t 7p>agraph #bg7 ,c>e due 6lack ( normal m5tal capac;y 7p>agraph #bh7 #e ,3t5ts e#a ,c>e 9 an 9/itu;n & c>e & tra9+ 9 a s*ool 7p>agraphs #bi-cj7 ,transport,n & travel exp5ses ( pati5t & a3ompany+ 9dividual 7p>agraphs #ca-cd7 ,>tificial limbs1 aids & o!r devices & equip;t 7p>agraphs #ce-dh7 ,products requir$ 2c ( 9cont9;e 7p>agraph #di7 ,eyeglasses 7p>agraph #ej7 ,oxyg5 t5ts 7p>agraph #ea7 ,guide & he>+-e> dogs & o!r animals 7p>agraph #eb7 ,b"o m>r[ or organ transplants 7p>agraph #ec7 ,r5ov,ns & alt],ns 6a dwell+ 7p>agraph #ed7 ,rehabilitative !rapy 7p>agraph #ee7 ,devices & equip;t prescrib$ 0regul,n 7p>agraph #ef7 ,prev5tive1 diagno/ic & o!r tr1t;ts 7p>agraphs #eg-fj7 #f ,3t5ts f#a ,drugs1 m$ica;ts & o!r prep>,ns or sub/.es 7p>agraphs #fa-fb7 ,d5tures 7p>agraph #fc7 ,premiums 6private h1l? s]vices plan 7p>agraph #fd7 ,m$ical exp5ses pd or deem$ 6h be5 pd 7p>agraph #fe7 ,exp5ses ,t ,d ,n ,qualify 7p>agraph #ff7 ,receipts 7p>agraph #fg7 ,att5dant ,c>e ,exp5se ,deduc;n 9 ,-put+ ,9come 7p>agraphs #fh-ga7 ,propos$ ,refunda# ,m$ical ,exp5se ,tax ,cr$it 7p>agraph #gb7 ,propos$ ,m$ical ,exp5se ,tax ,cr$it = ,tra9+ 7p>agraph #gc7 ,app5dix ,bullet9 ,revi.ns #g g#a #h ,applic,n #b ,? bullet9 is a 3solid,n (! foll[+3 --,,it-#eai;,r dat$ ,april #f1 #aiih2 & --subsequ5t am5d;ts "!to4 ,= fur!r "picul>s1 see ! 8,bullet9s ,revi.ns0 sec;n ne> ! 5d ( ? bullet94 ,summ>y ,! m$ical exp5se tax cr$it1 ! 4abil;y tax cr$it &! att5dant c>e exp5se deduc;n all provide tax relief = 9dividuals4 ,! m$ical exp5se tax cr$it applies 69dividuals :o h su/a9$ significant m$ical exp5ses = !mvs or c]ta9 ( _! dep5dants4 ,! 4abil;y tax cr$it applies 69dividuals :o h a 8sev]e & prol;g$ m5tal or physical impair;t0 or = 9dividuals :o support c]ta9 dep5dants ) s* an impair;t4 ,! att5dant c>e exp5se deduc;n is availa# 69dividuals :o >e 5titl$ 6claim ! 4abil;y tax cr$it & :o h #i ,,it-#eai;,r#b a#b 9curr$ exp5ses = p]sonal c>e t >e nec 65a# !m 6"w4 ,an 9dividual may claim a non-refunda# tax cr$it = m$ical exp5ses 7ref]r$ 6in ? bullet9 z ! 8m$ical exp5se tax cr$it07 :5 calculat+ ,"p ;,i tax paya#4 ,! am.t (! m$ical exp5se tax cr$it is det]m9$ 0multiply+ ! l[e/ p]sonal tax rate p]c5tage 7#ag@3p 9 #aiig7 0! am.t ( qualify+ m$ical exp5ses 9 excess ( c]ta9 m9imum am.ts4 ,an 9dividual may 2 5titl$ 6rcv a refunda# m$ical exp5se tax cr$it 9 respect (! same m$ical exp5ses = : a m$ical exp5se tax cr$it 0 claim$4 ,an 9dividual :o has a sev]e & prol;g$ m5tal or physical impair;t z c]tifi$ 0an appropriate m$ical practi;n] may claim a non-refunda# 84abil;y tax cr$it0 :5 calculat+ ,"p ;,i tax paya#4 ,! am.t (! 4abil;y tax cr$it is det]m9$ 0multiply+ ! l[e/ p]sonal tax rate p]c5tage 04#d1bcc 7= #aiig74 ,9 a4i;n1 any unus$ por;n (! 9dividual's 4abil;y tax cr$it #aj ,,it-#eai;,r#b b#b may 2 transf]r$ 6! 9dividual's sp\se or 6a 8support+ 9dividual40 ,a p]son 5titl$ 6a 4abil;y p5.n "u ! ,canada or ,quebec ,p5.n ,plan or "u an 9sur.e policy is n necess>ily 5titl$ 6a 4abil;y tax cr$it "u ! ,9come ,tax ,act4 ,9dividuals )a 4abil;y 5titl+ !m 6! 4abil;y tax cr$it may al claim1 "u c]ta9 3di;ns1 a deduc;n 9 -put+ net 9come = am.ts pd = att5dant c>e 5abl+ !m 6e>n c]ta9 types ( 9come4 ,! maximum am.t t may 2 claim$ z a deduc;n is 4#e1jjj2 h["e1 see ! note foll[+ p>agraph #fi 2l4 ,:5 a m$ical exp5se or 4abil;y tax cr$it relates 6a non-resid5t or a "p-ye> resid5t1 pl1se ref] 6! curr5t v].ns ( ,,it-#aga1 ,non-,resid5t ,9dividuals-- ,comput,n ( ,taxa# ,9come ,e>n$ 9 ,canada & ,non-,refunda# ,tax ,cr$its1 or ,,it-#aic1 ,"p-,ye> ,resid5ts-- ,comput,n ( ,taxa# ,9come & ,non- ,refunda# ,tax ,cr$its4 #aa ,4cus.n & ,9t]pret,n c#b ,sev]e & ,prol;g$ ,impair;t #a4 ,subsec;n #aah.d7#a7 3ta9s a set ( rules t def9e c]ta9 t]ms = purposes (! sec;n #aah.c 4abil;y tax cr$it & sec;n #aah.b m$ical exp5se tax cr$it4 ,"! w 2 subsequ5t ref];es back 6? p>agraph :5 applica#4 ,subsec;n #aah.d7#a7 provides ! foll[+ rules3 7a7 ,an impair;t is prol;g$ :5 x has la/$1 or may r1sonably 2 expect$ 6la/1 =a 3t9u\s p]iod ( at l1/ #ab mon?s4 7b7 ,an 9dividual's abil;y 6p]=m a basic activ;y ( daily liv+ is m>k$ly re/rict$ only :5 ! 9dividual is bl or is una# 7or requires an 9ord9ate am.t ( "t7 6p]=m s* an activ;y1 all or sub/anti,y all (! "t1 ev5 ) !rapy &! use ( appropriate devices & m$ic,n4 7c7 ,a basic activ;y ( daily liv+ 9 rel,n 6an 9dividual m1ns3 7;i7 p]cvg1 ?9k+ & rememb]+2 #ab ,,it-#eai;,r#b d#b 7;ii7 fe$+ or dress+ "of2 7;iii7 sp1k+ s z 6be "u/ood1 9 a quiet sett+1 0ano!r p]son famili> )! 9dividual2 7;iv7 he>+ s z 6"u/&1 9 a quiet sett+1 ano!r p]son famili> )! 9dividual2 7;v7 elim9at+ 7b[el or bla4] func;ns72 or 7;vi7 walk+4 7d7 ,no o!r activ;y 9clud+ "w+1 h\sekeep+ or a social or recre,nal activ;y is 3sid]$ a basic activ;y ( daily liv+4 7a7 abv describes an impair;t z 2+ prol;g$ if x is expect$ 6la/ = at l1/ #ab mon?s4 ,? 8expect,n0 te/ is appli$ at ! "t ! 4abil;y 2g9s4 ,h["e1 a claim w n 2 d5i$ solely 2c ! p]son dies )9 ! #ab mon? p]iod4 #ac ,,it-#eai;,r#b #c ,9 7b7 abv1 an 9dividual is view$ z 2+ 8m>k$ly re/rict$0 9 p]=m+ a basic activ;y ( daily liv+ :5 ! 9dividual is re/rict$ = at l1/ #ij@3p (! "t4 ,:5 ! 9dividual's abil;y 6p]=m s* an activ;y is n re/rict$ = at l1/ #ij@3p (! "t1 ! 9dividual .may 2 view$ z n 2+ 8m>k$ly re/rict$40 ,9 7b7 abv1 x is a "q ( fact z 6:at is 8an 9ord9ate am.t ( "t0 = p]=m+ an activ;y2 h["e1 6meet ! require;t t ! activ;y takes an 9ord9ate am.t ( "t1 ! activ;y m/ take significantly m "t ?an wd 2 tak5 0an av]age p]son n a6lict$ )! impair;t4 ,9 a4i;n 6bl;s1 examples ( o!r 4abl+ 3di;ns t cd satisfy ! rules 4cuss$ abv >e sev]e c>dio-respiratory failure1 sev]e m5tal impair;t1 prof.d bilat]al d1f;s1 & func;nal impair;t (! neuro- or musculo- skeletal sy/ems4 ,4abl+ ail;ts #ad ,,it-#eai;,r#b a#c & 3di;ns m/ g5],y 2 3sid]$ on a case-by-case basis1 s9ce x is ! e6ect (! impair;t on ! abil;y 6p]=m ! activities ( daily liv+1 : e6ect di6]s 2t 9dividuals1 r ?an ! ail;t or 3di;n xf1 : det]m9es :e!r an 9dividual is eligi# =! 4abil;y tax cr$it4 ,ref];es 6,m$ical ,profes.nals #b4 ,? bullet9 uses ! t]ms 8m$ical doctor10 8m$ical practi;n]10 z well z v>i\s o!r t]ms 6describe 9dividuals 9volv$ 9 ! m$ical profes.n1 9 a way t is 3si/5t )! t]ms f.d 9 ! ,9come ,tax ,act4 ,! t]m 8m$ical doctor0 is us$ 9 sec;n #aah.c = purposes (! 4abil;y tax cr$it4 ,sec;n #aah.b1 on ! o!r h&1 uses ! t]m 8m$ical practi;n]0 = purposes (! m$ical exp5se tax cr$it4 8,m$ical practi;n]0 5compasses a broad range ( 9dividuals 9 ! m$ical profes.n 7see p>agraph #c 2l74 #ae ,,it-#eai;,r#b b#c #c4 ,= purposes (! m$ical exp5se & 4abil;y tax cr$its "u sec;ns #aah.b & #aah.c1 subsec;n #aah.d7#b7 provides t a ref];e 6a m$ical practi;n]1 d5ti/1 ph>maci/1 nurse or optometri/ m1ns a p]son :o is au?oriz$ 6practice z s* ac 6! foll[+ laws3 7a7 =a s]vice r5d]$ 6an 9dividual1 ! laws (! jurisdic;n 9 : ! s]vice is r5d]$2 7b7 =a c]tificate issu$ = an 9dividual1 ! laws (! jurisdic;n 9 : ! 9dividual resides or (a prov9ce2 & 7c7 =a prescrip;n issu$ 6an 9dividual1 ! laws (! jurisdic;n 9 : ! 9dividual resides1 (a prov9ce or (! jurisdic;n 9 : ! prescrip;n is fill$4 ,m$ical practi;n]s au?oriz$ 6practice 9 a3ord.e )! abv laws c 9clude 7dep5d+ on ! applica# prov9ce or jurisdic;n1 z ! case may be7 ! foll[+3 7;i7 an o/eopa?2 7;ii7 a *iropractor2 #af ,,it-#eai;,r#b c#c 7;iii7 a naturopa?2 7;iv7 a !rapeuti/ 7or !rapi/72 7;v7 a physio!rapi/2 7;vi7 a *iropodi/ 7or podiatri/72 7;vii7 a ,*ri/ian ,sci;e practi;n]2 7;viii7 a psy*oanaly/ :o is a memb] (! ,canadian ,9/itute ( ,psy*oanalysis or a memb] (! ,quebec ,associ,n ( ,jungian ,psy*oanaly/s2 7;ix7 a psy*ologi/2 7;x7 a qualifi$ spee*-language pa?ologi/ or audiologi/ s* z1 = example1 a p]son :o is c]tifi$ z s* 0,! ,canadian ,associ,n ( ,spee*-,language ,pa?ologi/s & ,audiologi/s 7,,caslpa7 or a prov9cial a6iliate ( t organiz,n2 7;xi7 an o3up,nal !rapi/ :o is a memb] (! ,canadian ,associ,n ( ,o3up,nal ,!rapi/s2 7;xii7 an acupuncturi/2 7;xiii7 a dietician2 & 7;xiv7 a d5tal hygi5i/4 #ag ,,it-#eai;,r#b d#c ,a4i;n,y1 a 8nurse0 9cludes a practical nurse ^: full-"t o3up,n is nurs+ z well z a ,*ri/ian ,sci;e nurse au?oriz$ 6practice ac 6! relevant laws ref]r$ 6in subsec;n #aah.d7#b74 ,note3 ,bill ;,c-#bh 0 giv5 ,f/ r1d+ 9 ! ,h\se ( ,-mons on ,decemb] #aj1 #aiig4 ,bill ;,c-#bh1 if 5act$ z propos$1 w am5d subsec;n #aah.d7#b7 69clude audiologi/s1 af ,febru>y #ah1 #aiig1 & m$ical doctors1 = tax,n ye>s t 5d af ,novemb] #aiia4 ,4abil;y ,tax ,cr$it #d4 ,subsec;n #aah.c7#a7 provides ! =mula = det]m9+ ! 4abil;y tax cr$it = an 9dividual :o has a sev]e & prol;g$ m5tal or physical impair;t 7ref]r$ 6in ? bullet9 z ! 8p]son )a 4abil;y074 ,"u ! =mula1 ! 4abil;y tax cr$it =a #ah ,,it-#eai;,r#b e#c "picul> ye> is det]m9$ 0tak+ a fix$ am.t 7: w 9cr1se f "o tax,n ye> 6! next ea* "t "! is an annual 9dex,n adju/;t7 & multiply+ t am.t 0! l[e/ tax rate p]c5tage ref]r$ 6in subsec;n #aag7#b74 ,= #aiig1 ! 4abil;y tax cr$it is #ag@3p ( 4#d1bcc equals 4#gbj4 ,=a tax,n ye> o!r ?an #aiig1 ! fix$ am.t &! l[e/ tax rate p]c5tage c 2 f.d 9 ! ,g5]al ,9come ,tax ,guide = t ye>4 --------------------------------------#d #e4 ,subsec;n #aah.c7#a7 al requires t ! e6ects (! sev]e & prol;g$ m5tal or physical impair;t (! p]son )a 4abil;y 2 s* t 8 or h] abil;y 6p]=m a basic activ;y ( daily liv+ is m>k$ly re/rict$4 ,? m/ 2 c]tifi$ 9 prescrib$ =m 0a m$ical doctor1 or if ! impair;t is an impair;t ( si 9 : ! 4abil;y tax cr$it is claim$4 ,if ! impair;t is p]man5t1 x is n nec 6file ano!r ,=m ,t#bbja 9 lat] ye>s un.s ! circum/.es *ange or un.s ! =m is reque/$4 ,if ! impair;t is tempor>y1 a new =m m/ 2 submitt$ if ! p]iod /at$ on ! c]tificate has 5d$4 ,see p>agraph #a abv reg>d+ ! m1n+s ( 8prol;g$10 8basic activ;y ( daily liv+0 & 8m>k$ly re/rict$40 ,a p]son may 2 5titl$ 6a 4abil;y p5.n "u ! ,canada or ,quebec ,p5.n ,plan1 "u "w]s' -p5s,n legisl,n or "u a private 9sur.e >range;t b may n 2 5titl$ 6claim ! 4abil;y tax cr$it4 ,= example1 "u ! ,canada ,p5.n ,plan a 4abil;y is sev]e if ! p]son 8is #bj ,,it-#eai;,r#b b#d 9capa# regul>ly ( pursu+ any sub/anti,y ga9;l o3up,n40 ,03tra/1 = purposes (! 4abil;y tax cr$it1 an impair;t is sev]e if ! p]son's abil;y 6p]=m a basic activ;y ( daily liv+ is m>k$ly re/rict$4 ,note #a3 ,bill ;,c-#bh 0 giv5 ,f/ r1d+ 9 ! ,h\se ( ,-mons on ,decemb] #aj1 #aiig4 ,bill ;,c-#bh1 if 5act$ z propos$1 w am5d p>agraph #aah.c7#a77a4#b7 6p]mit a p]son au?oriz$ 6practice z an audiologi/ 6c]tify1 af ,febru>y #ah1 #aiig1 ! exi/;e (a sev]e & prol;g$ he>+ impair;t =! purpose (! 4abil;y tax cr$it4 ,note #b3 ,z "p (! ,f$]al ,budget ( ,febru>y #bd1 #aiih a ,notice ( ,ways & ,m1ns ,mo;n 6,am5d ! ,9come ,tax ,act 0 ta#d 9 ! ,h\se ( ,-mons4 ,"o (! propos$ am5d;ts provides t af ,febru>y #ba ,,it-#eai;,r#b c#d #bd1 #aiih =! purposes (! 4abil;y tax cr$it1 p]sons au?oriz$ 6practice z 7a7 o3up,nal !rapi/s 2 all[$ 6c]tify ! exi/;e (a sev]e & prol;g$ impair;t ) respect 6an 9dividual's abil;y 6walk or 6fe$ & dress hmf or h]f1 & 7b7 psy*ologi/s 2 all[$ 6c]tify ! exi/;e (a sev]e & prol;g$ impair;t ) respect 6an 9dividual's abil;y 6p]cv1 ?9k & rememb]4 #f4 ,nei ! 4abil;y tax cr$it \tl9$ 9 p>agraph #d abv nor ! transf] (! 4abil;y tax cr$it \tl9$ 9 p>agraphs #g 6#i 2l may 2 claim$ if ! co/ ( .nurs+ .home c>e or remun],n = an .att5dant 7subject 6"o excep;n1 m5;n$ 9 p>agraph #bf 2l7 =! p]son )a 4abil;y is 9clud$ z a qualify+ m$ical exp5se "u sec;n #aah.b 9 calculat+ a m$ical exp5se tax cr$it (! p]son )a 4abil;y or ( any o!r p]son4 #bb ,,it-#eai;,r#b d#d #g4 ,"u c]ta9 circum/.es1 ! unus$ por;n (! 4abil;y tax cr$it (a p]son )a 4abil;y :o is resid5t 9 ,canada at any "t 9 ! ye> may 2 transf]r$ "u subsec;n #aah.c7#b7 6ano!r 9dividual 7! 8support+ 9dividual07 :o supports ! p]son )a 4abil;y4 ,s* a transf] may 2 made if "o (! foll[+ 3di;ns apply3 7a7 ,! support+ 9dividual has claim$ 9 respect (! p]son )a 4abil;y 7;i7 an equival5t-to-sp\se tax cr$it or 7;ii7 a dep5dant tax cr$it1 if ! p]son )a 4abil;y is ! support+ 9dividual's * or gr&*ild4 7b7 ,! support+ 9dividual cd h claim$ a p]sonal tax cr$it describ$ 9 7a7 abv 7": ! p]son )a 4abil;y is ! support+ 9dividual's p>5t1 gr&p>5t1 * or gr&*ild7 if ! support+ 9dividual 7 n m>ri$ &! p]son )a 4abil;y _h no 9come =! ye> & 0 #ah or m ye>s old 2f ! 5d (! ye>4 #bc ,,it-#eai;,r#b e#d ,=a 4cus.n (! equival5t-to-sp\se tax cr$it & dep5dant tax cr$it1 see ! curr5t v].n ( ,,it-#eac1 ,p]sonal ,tax ,cr$its4 #h4 ,! am.t ( 4abil;y tax cr$it t may 2 transf]r$ 6& claim$ 0! support+ 9dividual "u subsec;n #aah.c7#b7 is --! am.t t ! p]son )a 4abil;y may claim =! ye> z a 4abil;y tax cr$it "u subsec;n #aah.c7#a7 9 excess ( --! p]son's ,"p ;,i tax paya# det]m9$ 2f deduct+ any tax cr$its except ! p]sonal1 age & p5.n tax cr$its "u sec;n #aah &! tax cr$it "u sec;n #aah.g = employ;t 9sur.e premiums &= ,canada & ,quebec ,p5.n ,plans 3tribu;ns4 ,:5 m ?an "o 9dividual is 5titl$ "u subsec;n #aah.c7#b7 6deduct a tax cr$it transf]r$ f ! same p]son )a 4abil;y =a tax,n ye>1 subsec;n #aah.c7#c7 limits ! total ( all s* deduc;ns = t ye> 6! maximum am.t t cd 2 claim$ 0"o 9dividual = t ye> #bd ,,it-#eai;,r#b f#d if t 9dividual 7 ! only "o 5titl$ 6use subsec;n #aah.c7#b7 6claim a tax cr$it transf]r$ f t p]son )a 4abil;y4 ,if ! --------------------------------------#e 9dividuals fail 6agree on ! por;ns 6be claim$1 ! ,m9i/] may fix ! por;ns4 ,if a sp\se (a p]son )a 4abil;y claims any non-refunda# tax cr$it 9 ! ye> =! p]son )a 4abil;y "u sec;n #aah or #aah.h 7t is1 any p]sonal tax cr$it =! p]son )a 4abil;y or any tax cr$it transf]r$ f ! p]son )a 4abil;y71 a ?ird p]son w n 2 5titl$ 6a subsec;n #aah.c7#b7 transf] (a 4abil;y tax cr$it f ! p]son )a 4abil;y =! same ye>1 ev5 if t ?ird p]son qualifies z a 8support+ 9dividual0 (! p]son )a 4abil;y4 #i4 ,sec;n #aah.h all[s "o sp\se 6transf] 6! o!r sp\se c]ta9 unus$ tax cr$its1 9clud+ ! unus$ por;n (! transf]r+ sp\se's 4abil;y tax cr$it 7if any74 ,! am.t t may 2 claim$ #be ,,it-#eai;,r#b a#e z a tax cr$it "u sec;n #aah.h is det]m9$ 0! foll[+ =mula3 ;,a plus ;,b m9us ;,c ": ;,a is ! total (! am.ts t ! transf]r+ sp\se may claim =! ye> z tui;n & $uc,n tax cr$its 7up 6a -b9$ maximum ( 4#fhj = #aiie & 4#hej "!af74 ;,b is ! total (! am.ts t ! transf]r+ sp\se may claim =! ye> z age1 p5.n & 4abil;y tax cr$its4 ;,c is ! transf]r+ sp\se's ,"p ;,i tax paya# det]m9$ 2f deduct+ any tax cr$its o!r ?an ! basic p]sonal tax cr$it &! tax cr$its "u sec;n #aah.g = premiums = employ;t 9sur.e & 3tribu;ns "u ! ,canada & ,quebec ,p5.n ,plans4 ,= purposes (! ,9come ,tax ,act1 ! 8sp\se0 (a taxpay] 9cludes a p]son (! opposite sex :o is cohabit+ )! taxpay] at ! "t 9 a 3jugal rel,n%ip if #bf ,,it-#eai;,r#b b#e relevant 3di;ns 9 subsec;n #beb7#d7 >e met4 ,a claim "u sec;n #aah.h _c 2 made 0an 9dividual =a sp\se if he or %e 7 liv+ sep>ate & a"p f t sp\se at ! 5d (! ye> &=a p]iod ( #ij "ds -m5c+ 9 ! ye> 2c (a br1kd[n ( _! m>riage4 ,m$ical ,exp5se ,tax ,cr$it #aj4 ,an 9dividual may deduct a m$ical exp5se tax cr$it det]m9$ 0! =mula "u subsec;n #aah.b7#a74 ,"u ! =mula1 assum+ "! is no adju/;t z describ$ 9 p>agraph #af 2l1 ! all[a# por;n (! qualify+ m$ical exp5ses claim$ is ! por;n ( ^? exp5ses t exce$s ! less] (! foll[+ two am.ts3 a fix$ am.t 74#a1fad = #aiig--? w 9cr1se 9 subsequ5t ye>s ea* "t "! is an annual 9dex,n adju/;t71 or #c@3p (! 9dividual's net 9come =! ye>4 ,! all[a# por;n (! exp5ses is multipli$ 0! l[e/ tax #bg ,,it-#eai;,r#b c#e rate p]c5tage =! ye> 7#ag@3p = #aiig7 6det]m9e ! m$ical exp5se tax cr$it4 ,= example1 assume t an 9dividual1 ^: net 9come = #aiig is 4#ej1jjj1 9curs 4#e1jjj ( qualify+ m$ical exp5ses4 ,s9ce #c@3p ( 4#ej1jjj equals 4#a1ejj is less ?an ! #aiig fix$ am.t ( 4#a1fad1 ! 9dividual's m$ical exp5se tax cr$it is #ag@3p ( 74#e1jjj m9us 4#a1ejj7 equals 4#eie4 ,=a tax,n ye> o!r ?an #aiig1 ! fix$ am.t & l[e/ tax rate p]c5tage c 2 obta9$ f ! ,g5]al ,9come ,tax ,guide = t ye>4 ,=w>d av]ag$ am.ts 9clud$ 9 taxa# 9come "u subsec;n #aaj.d7#b7 d n =m "p ( an 9dividual's net 9come ^u : ! #c@3p calcul,n is bas$4 ,h["e1 #aiig is ! la/ tax,n ye> = : ! =w>d av]ag+ calcul,ns >e relevant4 #aa4 ,6qualify =! m$ical exp5se tax cr$it1 ! m$ical exp5ses m/ h be5 pd or deem$ 6h be5 pd 7see p>agraph #fe 2l7 0ei ! 9dividual or 8 or h] legal repres5tative = qualify+ m$ical #bh ,,it-#eai;,r#b d#e exp5ses z provid$ = 9 subsec;n #aah.b7#b7 7see p>agraph #ah 2l74 ,fur!rmore1 ! m$ical exp5ses us$ 9 calculat+ a m$ical exp5se tax cr$it =a "picul> tax,n ye>3 7a7 m/ h be5 pd )9 any #ab-mon? p]iod 5d+ 9 ! cal5d> ye>1 un.s ! 9dividual di$ 9 ! ye>2 9 : case1 ! m$ical exp5ses m/ h be5 pd )9 any #bd-mon? p]iod t 9cludes ! date ( d1? 7see p>agraph #ag 2l72 7b7 m/ 2 prov5 0fil+ support+ receipts 7except = c]ta9 vehicle & m1l exp5ses 4cuss$ 9 p>agraph #cd7 7see p>agraph #fg72 7c7 m/ n h be5 us$ 9 calculat+ a previ\s ye>'s m$ical exp5se tax cr$it2 & 7d7 m/ n h be5 reimburs$ or 2 reimbursa# 7see p>agraph #ff 2l74 #ab4 ,an 9dividual's qualify+ m$ical exp5ses >e n re/rict$ 6^? 9curr$ or pd 9 ,canada b !y m/ h be5 pd on 2half (! .9dividual1 ! 9dividual's .sp\se #bi ,,it-#eai;,r#b e#e or a .dep5dant 7see p>agraph #ac 2l7 (! 9dividual4 ,! ^w 8.pati5t0 is us$ 9 ! law ..& "?\t ? .bullet9 6ref] 6! 9dividual or 6! 9dividual's sp\se or dep5dant1 z ! case may be1 on ^: 2half ! 9dividual's qualify+ m$ical exp5ses >e pd4 #ac4 ,= purposes (! m$ical exp5se tax cr$it1 a p]son qualifies z a 8dep5dant0 (! 9dividual =a "picul> tax,n ye> if all ! foll[+ 3di;ns >e met3 7a7 ,! p]son is ! *1 gr&*ild1 p>5t1 gr&p>5t1 bro!r1 si/]1 uncle1 aunt1 niece or nephew (! 9dividual or (! 9dividual's sp\se4 --------------------------------------#f 7b7 ,! p]son is dep5d5t on ! 9dividual = support at "s "t 9 ! ye>4 7c7 ,! p]son is a resid5t ( ,canada at "s "t 9 ! ye>4 ,? resid;e require;t does n apply if ! p]son is ! * or #cj ,,it-#eai;,r#b a#f gr&*ild (! 9dividual or (! 9dividual's sp\se4 #ad4 ,if a m$ical exp5se 0 9curr$ 9 "o ye> on 2half (a sp\se or dep5dant b is n pd until ! foll[+ ye> at a "t :5 s* p]son is no l;g] a sp\se or a dep5dant1 ! exp5se c n"e!.s qualify 9 ! ye> ( pay;t s9ce ! p]son ref]r$ 6is only requir$ 6h be5 a sp\se or a dep5dant at ! "t ! exp5se 0 9curr$4 #ae4 ,an 9dividual may claim ! m$ical exp5ses (a sp\se or a sep>at$ sp\se reg>d.s ( t sp\se's 9come 9 ! tax,n ye>4 ,a receipt 9 ! "n ( ei sp\se is 3sid]$ a3epta# =a m$ical exp5se ( ei1 &! am.t ( t exp5se may 2 us$ 0ei1 z agre$ 2t !m4 #af4 ,an .adju/;t m/ 2 made 6! 9dividual's m$ical exp5se tax cr$it if ! m$ical exp5ses claim$ 9clude ^? pd on 2half (a 8dep5dant0 7! t]m 8dep5dant0 is expla9$ 9 p>agraph #ac abv & does n 9clude ! 9dividual's sp\se7 &! dep5dant has net 9come #ca ,,it-#eai;,r#b b#f =! ye> : exce$s ! 8basic p]sonal am.t40 7,! basic p]sonal am.t is ! base = calculat+ p>agraph 7c7 (! descrip;n ( ;,b 9 subsec;n #aah7#a7--! 9dividual tax cr$it4 ,x is 4#f1def = #aiig & w 9cr1se 9 subsequ5t ye>s ea* "t "! is an annual 9dex,n adju/;t47 ,9 ! situ,n describ$ abv1 "! >e two ways ( calculat+ ! adju/;t4 ,! f/ way is 6foll[ ! =mula z describ$ 9 .;,d ( subsec;n #aah.b7#a71 : provides t ! m$ical exp5se tax cr$it1 z calculat$ 9 ! mann] describ$ 9 p>agraph #aj abv1 m/ 2 reduc$ 0#fh@3p (! excess (! dep5dant's net 9come ov] ! basic p]sonal am.t4 ,9 ! example 9 p>agraph #aj abv1 9 : ! 9dividual has net 9come = #aiig ( 4#ej1jjj & claims qualify+ m$ical exp5ses = t ye> ( 4#e1jjj1 ! 9dividual's m$ical exp5se tax cr$it wd g5],y 2 #ag@3p ( 74#e1jjj m9us 4#a1ejj7 equals 4#eie4 ,assume al1 h["e1 t ! 4#e1jjj 9 m$ical exp5ses claim$ 0! 9dividual 9cludes #cb ,,it-#eai;,r#b c#f 4#d1jjj pd on 2half (a dep5dant ^: net 9come is 4#g1jjj4 ,! =mula 9 subsec;n #aah.b7#a7 requires t ! 4#eie tax cr$it 2 reduc$ 0#fh@3p ( 74#g1jjj m9us 4#f1def7 equals 4#cgj4 ,! reduc$ m$ical exp5se tax cr$it wd "!=e 2 4#eie m9us 4#cgj equals 4#bbe4 ,! second way ( calculat+ ! adju/;t is 6reduce ! qualify+ m$ical exp5ses claim$ 0f\r "ts ! excess (! dep5dant's net 9come ov] ! basic p]sonal am.t4 ,9 ! abv example1 ! reduc;n 6! qualify+ m$ical exp5ses claim$ wd 2 #d multipli$ by 74#g1jjj m9us 4#f1def7 equals 4#b1agf4 ,! 9dividual's m$ical exp5se tax cr$it wd "!=e 2 calculat$ z #ag@3p ( 74#e1jjj m9us 4#a1ejj m9us 4#b1agf7 equals 4#bbe4 ,us+ ! latt] me?od makes x easi] 6det]m9e :e!r x is 6! 9dividual's b5efit 6claim ! m$ical exp5ses pd on 2half (! dep5dant4 ,9 ! abv example1 if ! dep5dant's net 9come 0 4#h1jjj 9/1d ( 4#g1jjj1 ! reduc;n 6! m$ical exp5ses claim$ wd 2 #d #cc ,,it-#eai;,r#b d#f multipli$ by 74#h1jjj m9us 4#f1def7 equals 4#f1agf4 ,s9ce ? reduc;n wd 2 m ?an ! 4#d1jjj exp5ses pd on 2half (! dep5dant1 x wd n 2 6! 9dividual's b5efit 6claim ^? exp5ses4 ,m$ical ,exp5ses ,pd ,subsequ5t 6! ,d1? ( an ,9dividual #ag4 ,if ! legal repres5tative (a dec1s$ 9dividual has fil$ a return =! ye> ( d1? & has subsequ5tly 7b )9 ! "t p]iod specifi$ =a dec1s$ 9dividual 9 p>agraph #aa7a7 abv7 pd a4i;nal m$ical exp5ses1 an adju/;t 9 qualify+ m$ical exp5ses & 9 ! m$ical exp5se tax cr$it w 2 made1 if reque/$1 6reflect s* pay;ts4 #cd ,qualify+ ,m$ical ,exp5ses e#f #ah4 ,subsec;n #aah.b7#b7 describes 9 detail ! types ( m$ical exp5ses t may qualify =! m$ical exp5se tax cr$it4 ,"s ( ^! exp5ses >e describ$ 9 ! foll[+ p>agraphs4 ,pay;ts 6m$ical practi;n]s1 hospitals1 etc4 #ai4 ,p>agraph #aah.b7#b77a7 all[s an 9dividual 69clude1 z a qualify+ m$ical exp5se1 an am.t pd 6a m$ical practi;n] 7see p>agraph #c abv71 d5ti/ or nurse or a public or lic5s$ private hospital = m$ical or d5tal s]vices provid$ 6! pati5t 7=! m1n+ ( 8pati5t10 see p>agraph #ab abv74 ,! rules = det]m9+ :e!r a p]son is a m$ical practi;n]1 d5ti/ or nurse = purposes (! m$ical exp5se tax cr$it >e 4cuss$ 9 p>agraph #c7a7 to 7c7 abv4 ,al %[n 9 p>agraph #c abv is a li/ ( c]ta9 types ( m$ical practi;n]s t 7dep5d+ on ! #ce ,,it-#eai;,r#b f#f applica# prov9ce or jurisdic;n7 may meet ^! rules4 ,al? "s (! m$ical practi;n]s 9 t li/ >e n doctors1 _! fees c qualify z 2+ 8= m$ical s]vices10 = purposes (a claim "u p>agraph #aah.b7#b77a71 6! ext5t t ! fees >e = diagno/ic1 !rapeutic or rehabilitative s]vices4 #bj4 ,pay;ts made 6"pn]%ips1 societies & associ,ns = m$ical s]vices r5d]$ 0_! employees or "pn]s >e qualify+ m$ical exp5ses z l;g z ! p]son :o provid$ ! s]vice is a m$ical practi;n]1 d5ti/ or nurse au?oriz$ 6practice 9 a3ord.e )! laws 4cuss$ 9 p>agraph #c7a7 to 7c7 abv4 ,= example1 ! ,>?ritis ,society employs physio!rapi/s 6provide m$ical s]vices 6p]sons su6]+ f --------------------------------------#g >?ritis & rheumatism4 ,pay;ts made 6t society =! s]vices ( s* employees >e qualify+ m$ical exp5ses4 ,o!r simil> organiz,ns >e ! ,victorian ,ord] ( ,nurses & ,! ,canadian ,r$ #cf ,,it-#eai;,r#b a#g ,cross ,society ,home ,mak] ,s]vices4 ,pay;ts qualify only 6! ext5t t !y >e =! p]iod :5 ! pati5t is at home4 ,pay;ts =a p]iod :5 ! nurse is simply look+ af a home & *n :5 ! pati5t is 9 hospital or o!rwise away f home d n qualify s9ce ^! wd 2 p]sonal or liv+ exp5ses4 ,9 "s 9/.es1 s* z t (! ,canadian ,"mcraft ,society1 ! visit+ "w] 9/1d (! society may give ! receipts b1 if ! "w] c 2 reg>d$ z a practical nurse1 ^? receipts w 2 a3ept$4 #ba4 ,if "! is d\bt z 6:e!r an 9/itu;n is a lic5s$ private hospital 7see p>agraph #ai abv71 a ,rev5ue ,canada tax s]vices (fice %d 2 3tact$ = an op9ion on ! matt]4 ,9dividuals %d n rely on ! "n (! 9/itu;n1 s9ce "s hospitals d n h ! ^w 8hospital0 9 _! (ficial title4 ,posses.n (a municipal lic;e 6c>ry on busi;s does n necess>ily qualify ! 9/itu;n4 ,h["e1 if ! 9/itu;n possesses a #cg ,,it-#eai;,r#b b#g prov9cial lic;e designat+ x z a 8hospital10 subject 6xs meet+ & ma9ta9+ /&>ds set 0local h1l?1 build+ & fire au?orities1 ! 9/itu;n may qualify z a hospital = 9come tax purposes4 #bb4 ,:5 an 9/itu;n is situat$ 9 ano!r c.try & "! is d\bt z 6:e!r x qualifies = purposes (! ,act1 ! 9dividual %d obta9 full "picul>s (! /ate or o!r lic;e "u : x op]ates4 ,! 9dividual %d al obta9 details (! profes.nal qualific,ns (! m$ical /aff 9 att5d.e &(! m$ical or rem$ial c>e giv5 6! pati5t 6:om ! exp5se relates4 ,d\bt;l cases may 2 ref]r$1 ) full "picul>s1 6any ,rev5ue ,canada tax s]vices (fice4 #ch ,c>e ( 9dividual ) m5tal or c#g physical impair;t #bc4 ,p>agraph #aah.b7#b77b7 all[s an 9dividual 69clude1 z a qualify+ m$ical exp5se1 remun],n pd = "o .full-"t att5dant =a pati5t :o has a sev]e & prol;g$ m5tal or physical impair;t 7see p>agraph #a abv71 or ! co/ ( .full-"t c>e 9 a nurs+ home 7see p>agraph #cj 2l7 = s* a pati5t4 ,! pati5t on ^: 2half ^! m$ical exp5ses >e pd m/ 2 a p]son )a 4abil;y = :om a 4abil;y tax cr$it cd 2 claim$ 7t is1 ei 0! p]son )a 4abil;y or 0"s o!r p]son1 9 a3ord.e )! rules \tl9$ e>li] 9 ? bullet97 =! tax,n ye> 9 : ^! m$ical exp5ses 7 9curr$ if x 7 n =! rule describ$ 9 p>agraph #bf 2l4 ,al1 = purposes (! m$ical exp5se tax cr$it1 p>agraph #aah.b7#b77b7 provides t1 at ! "t ! remun],n is pd1 ! full-"t att5dant _c 2 "u #ah ye>s ( age or 2 ! 9dividual's sp\se4 #ci ,,it-#eai;,r#b d#g ,! expres.n 8"o full-"t att5dant0 is n 9t5d$ 6m1n "o att5dant only look+ af ! pati5t on a 3t9u\s basis b r s"eal att5dants cd 2 utiliz$ ov] a specific p]iod ( "t s l;g z "! is only "o att5dant = any giv5 p]iod ( "t4 ,! use (! expres.n 8full-"t c>e 9 a nurs+ home0 is n 9t5d$ 6place a require;t (a m9imum "t sp5t c>+ =! pati5t b r x implies ! 3/ant c>e & att5d.e requir$ 0an 9dividual 0r1son (! 9jury1 ill;s or a6lic;n (! 9dividual4 ,6provide s* c>e "! m/ 2 appropriately qualifi$ m$ical p]sonnel 9 att5d.e 9 su6ici5t numb]s on a #bd- h\r basis4 #bd4 ,p>agraph #aah.b7#b77b4#a7 all[s an 9dividual 69clude1 z a qualify+ m$ical exp5se1 remun],n pd = att5dant c>e 9 ,canada (a pati5t :o has a sev]e & prol;g$ m5tal or physical impair;t 7see p>agraph #a abv74 ,! claim = ^! exp5ses _c 2 m ?an 4#e1jjj #dj ,,it-#eai;,r#b e#g 74#aj1jjj if ! pati5t di$ 9 ! ye>74 ,at ! "t ! remun],n is pd1 ! att5dant m/ n 2 "u #ah ye>s ( age or 2 ! 9dividual's sp\se4 ,! pati5t m/ 2 a p]son )a 4abil;y = :om a 4abil;y tax cr$it c 2 claim$ 7t is1 ei 0! p]son )a 4abil;y or 0ano!r p]son7 =! tax,n ye> 9 : ! att5dant c>e is giv54 ,! 9dividual m/ file receipts 7see p>agraph #fg 2l71 issu$ 0! payee1 = pay;t ( remun],n =! att5dant c>e4 ,if ! payee is an 9dividual1 s* receipts %d 9clude t 9dividual's social 9sur.e numb]4 ,x %d 2 not$ t remun],n pd =! att5dant c>e (! pati5t _c 2 claim$ "u p>agraph #aah.b7#b77b4#a7 if1 =! tax,n ye> 9 : t remun],n is pd1 a sec;n #fc * c>e exp5se deduc;n or a sec;n #fd att5dant c>e exp5se deduc;n 7see p>agraphs #fh 6#ga 2l7 is claim$ =! pati5t or if m$ical exp5ses pd on 2half (! pati5t >e claim$ 7= purposes ( calculat+ a m$ical exp5se tax cr$it7 "u p>agraph #aah.b7#b77b7 z #da ,,it-#eai;,r#b f#g describ$ abv or "u p>agraphs #aah.b7#b77c71 7d7 or 7e7 z describ$ 9 p>agraphs #bg 6#cj 2l4 ,:ile mo/ claims "u p>agraph #aah.b7#b77b4#a7 w 2 =a "p-"t att5dant1 a full-"t att5dant cd al 2 claim$ "u t provi.n 7z l;g z ! abv-m5;n$ doll> limit is obs]v$7 9 ord] n 6prev5t a claim =! 4abil;y tax cr$it 7see p>agraph #bf 2l74 8,att5dant c>e0 is c>e provid$ 0an att5dant :o p]=ms ^? p]sonal tasks : ! p]son )a 4abil;y is una# 6d = hmf or h]f4 ,dep5d+ on ! situ,n1 s* tasks cd 9clude m1l prep>,n1 maid & cl1n+ s]vices1 transport,n1 & p]sonal s]vices1 s* z bank+ & %opp+4 8,att5dant c>e0 wd al 9clude provid+ -panion%ip 6! p]son --------------------------------------#h )a 4abil;y4 ,h["e1 if a p]son is employ$ 6d a specific task1 = example1 provide maid & cl1n+ s]vices or #db ,,it-#eai;,r#b a#h transport,n s]vices1 ! provi.n ( s* a s]vice wd n 2 view$ z 8att5dant c>e40 ,note3 ,bill ;,c-#bh 0 giv5 ,f/ r1d+ 9 ! ,h\se ( ,-mons on ,decemb] #aj1 #aiig4 ,bill ;,c-#bh1 if 5act$ z propos$1 w am5d p>agraph #aah.b7#b77b4#a7 69cr1se1 = #aiig & lat] ye>s1 ! maximum am.t ( pd remun],n = "p-"t att5dant c>e eligi# =! m$ical exp5se tax cr$it 64#aj1jjj 7f 4#e1jjj7 & 64#bj1jjj 7f 4#aj1jjj7 if ! 9dividual dies 9 ! ye>4 #be4 ,am.ts t >e actu,y pd 6an att5dant = sal>y or remun],n z well z ! employ]'s por;n ( ,employ;t ,9sur.e premiums & ,canada or ,quebec ,p5.n ,plan 3tribu;ns w qualify z m$ical exp5ses "u p>agraph #aah.b7#b77b71 7b4#a7 or 7c74 ,imput$ sal>y or remun],n w n qualify s9ce no actual pay;t is made4 #dc ,,it-#eai;,r#b b#h #bf4 ,z not$ 9 p>agraph #f abv1 :5 an 9dividual 9cludes1 z a qualify+ m$ical exp5se1 remun],n = an .att5dant or ! co/ ( .nurs+ .home c>e =a pati5t 7z describ$ 9 p>agraphs #aah.b7#b77b71 7c71 7d71 & 7e7--p>agraph #bc abv & p>agraphs #bg 6#cj 2l7 nei t 9dividual nor any o!r p]son may claim ! 4abil;y tax cr$it or xs transf] ref]r$ 6in p>agraphs #d & #g 6#i abv = t pati5t4 ,z an excep;n 6? rule1 ! 4abil;y tax cr$it c / 2 claim$ if remun],n = an att5dant is claim$ "u p>agraph #aah.b7#b77b4#a71 : is subject 6a doll> limit 7see p>agraph #bd abv74 ,al1 :5 att5dant c>e exp5ses >e 9clud$ z qualify+ m$ical exp5ses "u any provi.n 9 subsec;n #aah.b7#b7 = purposes (! m$ical exp5se tax cr$it1 ! same exp5ses _c 2 deduct$ "u sec;n #fd 7see p>agraphs #fh 6#ga 2l7 :5 det]m9+ ! pati5t's 9come4 #dd ,c>e 9 a self-3ta9$ dome/ic c#h e/abli%;t #bg4 ,an 9dividual may 9clude1 z a qualify+ m$ical exp5se1 remun],n pd =a full-"t att5dant =a pati5t 9 a self- 3ta9$ dome/ic e/abli%;t 9 : ! pati5t lives1 provid$ t ! foll[+ 3di;ns 9 p>agraph #aah.b7#b77c7 >e met3 7a7 ,a m$ical practi;n] 7see p>agraph #c abv7 c]tifies t1 2c ( m5tal or physical 9firm;y1 ! pati5t is1 & w likely 3t9ue =a prol;g$ p]iod ( 9def9ite dur,n 6be1 dep5d5t on o!rs = p]sonal ne$s & c>e &1 z a result1 requires a full-"t att5dant4 7b7 ,at ! "t ! remun],n is pd1 ! att5dant is nei ! 9dividual's sp\se nor "u #ah ye>s ( age4 7c7 ,receipts = pay;ts 6! att5dant m/ 2 issu$ 0! payee & 9clude1 if ! payee is an 9dividual1 8 or h] social 9sur.e numb]4 #de ,,it-#eai;,r#b d#h ,! m$ical practi;n] may c]tify ! pati5t's m5tal or physical 9firm;y 9 ei a lr or 0-plet+ ,=m ,t#bbja1 ,4abil;y ,tax ,cr$it ,c]tificate4 ,c>e due 6lack ( normal m5tal capac;y #bh4 ,am.ts t ! 9dividual has pd =! co/ ( full-"t c>e 9 a nurs+ home 7see p>agraph #cj 2l7 =a pati5t qualify "u p>agraph #aah.b7#b77d7 z m$ical exp5ses if ! pati5t1 due 6lack ( normal m5tal capac;y1 is & app>5tly w 3t9ue 6be dep5d5t ^u o!rs = p]sonal ne$s & c>e4 ,receipts f ! nurs+ home &a c]tificate f a m$ical practi;n] 7see p>agraph #c abv7 >e requir$ 6support a claim = an exp5diture ( ? nature 7see p>agraph #fg 2l74 ,! m$ical practi;n] may c]tify ! pati5t's m5tal capac;y 9 ei a lr or 0-plet+ ,=m ,t#bbja1 ,4abil;y ,tax ,cr$it ,c]tificate4 #df ,c>e 9 an 9/itu;n & c>e & e#h tra9+ 9 a s*ool #bi4 ,! co/s pd =! c>e1 or ! c>e & tra9+1 (a pati5t at a s*ool1 9/itu;n or o!r place w qualify "u p>agraph #aah.b7#b77e7 z a m$ical exp5se :5 an appropriately qualifi$ p]son has c]tifi$ t pati5t 6be a p]son :o1 0r1son (a physical or m5tal impair;t1 requires ! equip;t1 facilities or p]sonnel speci,y provid$ 0t place4 ,! c]tific,n (! 9dividual's ne$ = specializ$ equip;t1 facilities or p]sonnel m/ ei 2 specific z 6! s*ool1 9/itu;n or o!r place : provides ! specializ$ equip;t1 facilities or p]sonnel or 2 specific z 6! type ( equip;t1 facilities or p]sonnel : is ne$$ 6provide c>e & tra9+ (a p]son ) t type ( physical or m5tal impair;t4 ,= example1 if a m$ical doctor c]tifies t a p]son requires sup]vi.n 0r1son ( ,alzheim]'s 41se &! 9/itu;n has p]sonnel specific,y tra9$ #dg ,,it-#eai;,r#b f#h 6sup]vise p su6]+ f t 41se1 ! fees pd 6! 9/itu;n wd qualify z a m$ical exp5se2 h["e1 if ! p]son requires g5]al sup]vi.n = : no specific tra9+ is availa#1 !n ! fees pd wd n qualify z a m$ical exp5se4 ,= purposes ( p>agraph #aah.b7#b77e71 8o!r place0 may 9clude an \-pati5t cl9ic or a nurs+ home 7see p>agraph #cj 2l74 ,an 8appropriately qualifi$ p]son0 9cludes a m$ical practi;n] 7see p>agraph #c abv7 z well z any o!r p]son :o has be5 giv5 ! requir$ c]tific,n p[]s "u prov9cial or f$]al law4 ,a pati5t 7= example1 a dep5dant7 su6]+ f a 2havioral pro#m >is+ \ (a m5tal or physical impair;t or su6]+ f a le>n+ 4abil;y1 9clud+ dyslexia1 :o att5ds a s*ool t specializes 9 ! c>e & tra9+ ( p]sons --------------------------------------#i :o h ! same type ( pro#m or 4abil;y is 3sid]$ 6qualify "u p>agraph #aah.b7#b77e71 &! exp5ses pd =! #dh ,,it-#eai;,r#b a#i pati5t >e qualify+ m$ical exp5ses ev5 ?\< "s "p (! exp5ses cd 2 3/ru$ z 2+ tui;n fees 7see ,rannelli v4 ,,mnr1 #ia ,,dtc #haf1 ,7#aiia7' #b ,,ctc #bjdj1 7,,tcc774 ,! s*ool ne$ n limit xs 5rol;t 6p]sons :o require specializ$ c>e & tra9+4 ,a pati5t su6]+ f an a4ic;n 6drugs or alcohol c al qualify "u p>agraph #aah.b7#b77e74 ,3sequ5tly1 :5 all ! 3di;ns ( t p>agraph1 z 4cuss$ abv1 >e met1 ! exp5ses pd =! c>e (! pati5t 9 a detoxific,n cl9ic qualify z m$ical exp5ses4 ,fees pd =a /op-smok+ c\rse or program >e n 3sid]$ 6qualify z m$ical exp5ses "u p>agraph #aah.b7#b77e7 un.s1 9 an excep;nal case1 s* a c\rse or program is "p (a pati5t's m$ical tr1t;t t is requir$ 2c (a s]i\s h1l? det]ior,n pro#m & t is bo? prescrib$ & monitor$ 0a m$ical practi;n]4 #cj4 ,"! is no require;t t a nurs+ home or a detoxific,n cl9ic 2 a #di ,,it-#eai;,r#b b#i public or lic5s$ private hospital4 ,! "n (! 9/itu;n w n a6ect ! det]m9,n ( :e!r x qualifies z a nurs+ home4 ,:ile ! c>e ne$ n 2 full "t1 x m/ 2 /ress$ t equip;t1 facilities or p]sonnel speci,y provid$ 0! nurs+ home 7or o!r place describ$ 9 p>agraph #bi abv7 m/ 2 specific,y tailor$ =! c>e ( p]sons su6]+ f ! physical or m5tal impair;t 9 "q & t ! o!r 3di;ns set \ 9 p>agraph #bi abv m/ 2 met1 =! fees 6qualify z m$ical exp5ses "u p>agraph #aah.b7#b77e74 ,transport,n & travel exp5ses ( pati5t & a3ompany+ 9dividual #ca4 ,an am.t pd = transport,n (a pati5t 0ambul.e 6or f a public or lic5s$ private hospital qualifies z a m$ical exp5se "u p>agraph #aah.b7#b77f74 #cb4 ,"u p>agraph #aah.b7#b77g71 an am.t pd 6a p]son 5gag$ 9 ! busi;s ( provid+ transport,n s]vices c qualify z #ej ,,it-#eai;,r#b c#i a m$ical exp5se 6! ext5t t ! am.t relates 6transport+ a pati5t 2t ! local;y ": ! pati5t lives &a loc,n : is at l1/ #dj kilometres away 9 ord] =! pati5t 6rcv m$ical s]vices at t loc,n4 ,9 ord] = s* an am.t 6qualify "u p>agraph #aah.b7#b77g71 x m/ 2 pd "u ! foll[+ circum/.es3 7a7 ,sub/anti,y equival5t m$ical s]vices >e unavaila# )9 ! pati5t's local;y4 7b7 ,! pati5t takes a r1sonably direct travel r\te4 7c7 ,x is r1sona#1 9 ! circum/.es1 =! pati5t 6travel 6t place =! m$ical s]vices4 ,if a p]son 5gag$ 9 ! busi;s ( provid+ transport,n s]vices is n r1dily availa#1 subsec;n #aah.b7#d7 9/1d all[s z a qualify+ m$ical exp5se "u p>agraph #aah.b7#b77g7 r1sona# exp5ses 9curr$ = op]at+ a vehicle 7see p>agraph #cd 2l7 = transport+ ! #ea ,,it-#eai;,r#b d#i pati5t provid$ t ! abv rules & circum/.es >e o!rwise fulfill$4 ,= ? purpose1 ! t]m 8vehicle0 m1ns any type ( 3vey.e us$ 6transport ! pati5t 0l&1 wat] or air 9clud+ a vehicle [n$ 0! 9dividual claim+ ! exp5ses1 ! pati5t or a family memb]4 ,:e!r a p]son 5gag$ 9 ! busi;s ( provid+ transport,n s]vices is 8r1dily availa#0 is a "q ( fact4 ,h["e1 ": "! is "s urg5cy 6a situ,n s* t imm or at l1/ prompt transport,n 6! loc,n provid+ ! requisite m$ical s]vice is nec1 &a p]son 5gag$ 9 ! busi;s ( provid+ transport,n s]vices _c 2 locat$ qkly or ! s]vice is availa# only af an una3epta# delay ( "t1 x is a3ept$ t ! s]vice is n 8r1dily availa#40 ,if ! urg5cy does n exi/ or a p]son 5gag$ 9 ! busi;s ( provid+ transport,n s]vices is 8r1dily availa#10 an 9dividual may n claim exp5ses "u p>agraph #eb ,,it-#eai;,r#b e#i #aah.b7#b77g7 9 respect (a vehicle [n$ 0! 9dividual1 ! pati5t or a family memb]4 ,if exp5ses = transport+ ! pati5t >e 2+ claim$ "u p>agraph #aah.b7#b77g7 z describ$ abv1 t provi.n al all[s ! same k9d ( exp5ses = transport+ "o 9dividual :o a3ompanies ! pati5t provid$ t a m$ical practi;n] 7see p>agraph #c abv7 has c]tifi$ t ! pati5t is 9capa# ( travell+ )\t an att5dant4 #cc4 ,p>agraph #aah.b7#b77h7 ref]s 6travel exp5ses o!r ?an ^? ref]r$ 6in p>agraph #aah.b7#b77g7 74cuss$ 9 p>agraph #cb abv74 ,p>agraph #aah.b7#b77h7 provides t an 9dividual may 9clude1 z qualify+ m$ical exp5ses1 s* o!r r1sona# travel exp5ses 7see p>agraph #cd 2l7 =a pati5t 6obta9 m$ical s]vices if ! pati5t travels 6a place t is at l1/ #hj kilometres away f ! local;y ": he or %e dwells #ec ,,it-#eai;,r#b f#i 6get ! m$ical s]vices1 & provid$ ! foll[+ o!r 3di;ns >e met3 7a7 ,sub/anti,y equival5t m$ical s]vices >e unavaila# )9 ! pati5t's local;y4 7b7 ,! pati5t takes a r1sonably direct travel r\te4 7c7 ,x is r1sona#1 9 ! circum/.es1 =! pati5t 6travel 6t place =! m$ical s]vices4 ,! 9dividual claim+ travel exp5ses =! pati5t "u p>agraph #aah.b7#b77h7 may al claim1 "u ! same p>agraph1 ! same k9ds ( travel exp5ses 7t is1 r1sona# travel exp5ses o!r ?an ^? ref]r$ 6in p>agraph #aah.b7#b77g77 = "o 9dividual 6a3ompany ! pati5t z l;g z ! pati5t has be5 c]tifi$ 0a m$ical -------------------------------------#aj practi;n] z 2+ 9capa# ( travell+ )\t an att5dant4 #cd4 8,o!r r1sona# travel exp5ses0 9 p>agraph #cc ref]s 6am.ts exp5d$ #ed ,,it-#eai;,r#b a#aj = m1ls & a3ommod,n =a pati5t &1 ": applica#1 = an a3ompany+ 9dividual1 :ile transport,n co/s 9 p>agraph #cb 9clude vehicle exp5ses4 ,vehicle exp5ses 9clude bo? op]at+ & [n]%ip exp5ses4 ,op]at+ exp5ses 3si/ ( fuel1 oil1 tires1 lic;e fees1 9sur.e1 ma9t5.e & repairs4 ,on ! o!r h&1 [n]%ip exp5ses ref] 6depreci,n1 prov9cial tax & f9.e *>ges4 ,an 9dividual has ! op;n = #aiii & subsequ5t ye>s ( *oos+ ei a .detail$ or .simplifi$ .me?od ( det]m9+ r1sona# m1l & vehicle exp5ses4 ,if ! .detail$ .me?od is *os51 receipts & records = ^? exp5ses 9curr$ dur+ ! #ab-mon? p]iod *os5 = m$ical exp5ses m/ 2 kept4 ,! claim = vehicle exp5ses is calculat$ z foll[s3 ! kilometres travell$ 6obta9 m$ical s]vices divid$ 0! total kilometres driv5 dur+ t #ab-mon? p]iod1 multipli$ 0! total vehicle exp5ses 9curr$ #ee ,,it-#eai;,r#b b#aj dur+ t p]iod4 ,3sequ5tly1 x is al nec =a taxpay] 6keep a record (! total numb] ( kilometres driv5 dur+ t #ab- mon? p]iod1 z well z ^? travell$ 6obta9 m$ical s]vices4 ,= example1 if an 9dividual drove #aj1jjj kilometres dur+ ! #ab-mon? p]iod *os51 #a1jjj kilometres ( : >ose :ile travell+ 6obta9 m$ical s]vices1 !n #aj@3p (! total vehicle exp5ses = t p]iod may 2 claim$ z a qualify+ m$ical exp5se4 ,alt]natively1 if ! .simplifi$ .me?od ( calculat+ m1l & vehicle exp5ses is us$1 support+ receipts >e n requir$4 ,9 ! case ( m1ls1 a flat rate p] m1l is claim$4 ,= vehicle exp5ses1 a record m/ 2 kept =! #ab-mon? p]iod *os5 (! numb] ( kilometres travell$ 6obta9 m$ical s]vices4 ,! am.t t may 2 claim$ = vehicle exp5ses is det]m9$ 0multiply+ ! numb] ( kilometres travell$ 6obta9 m$ical s]vices 0a flat p] kilometre rate4 ,9=m,n on ! #ef ,,it-#eai;,r#b c#aj curr5t rate p] m1l & p] kilometre is availa# f \r ,tax ,9=m,n ,ph"o ,s]vice 7,t4,i4,p4,s47 at #a-hjj-bfg-fiii1 or on \r ,web page at3 _+www.ccra.gc.ca/tips_: ,z = a3ommod,n exp5ses1 !y m/ 2 sub/antiat$ 0receipts 7see p>agraph #fg74 ,fur!rmore1 ! onus is on ! 9dividual claim+ ! m$ical exp5se tax cr$it 6demon/rate t ! am.ts qualify z m$ical exp5ses4 ,= example1 ! 9dividual may h 6%[ t an am.t pd = lodg+ is nec z a result (! 4t.e travell$1 or ! 3di;n (! pati5t = travel1 & n solely =! sake ( 3v5i;e4 ,>tificial limbs1 aids & o!r devices & equip;t #ce4 ,0virtue ( p>agraph #aah.b7#b77i71 qualify+ m$ical exp5ses 9clude ! pur*ase price or1 ": applica#1 ! r5tal *>ge or o!r exp5ses 7= example1 #eg ,,it-#eai;,r#b d#aj ma9t5.e1 repairs1 supplies7 relat$ 6! foll[+3 7a7 an >tificial limb2 7b7 an iron lung 7see p>agraph #cf 2l72 7c7 a rock+ b$ = poliomyelitis victims2 7d7 a :eel*air 7see p>agraph #cg 2l72 7e7 crut*es2 7f7 a sp9al brace 7see p>agraph #ch 2l72 7g7 a brace =a limb 7see p>agraph #ci 2l72 7h7 an ileo/omy or a colo/omy pad 7see p>agraph #dj 2l72 7i7 a truss =a h]nia2 7j7 an >tificial eye2 7k7 a l>yng1l sp1k+ aid 7see p>agraph #da 2l72 7l7 an aid 6he>+ 7see p>agraphs #db & #dc 2l72 & 7m7 an >tificial kidney ma*9e 7see p>agraphs #dd 6#dh 2l74 #eh ,,it-#eai;,r#b e#aj #cf4 ,! t]m 8iron lung0 7see p>agraph #ce abv7 9cludes a porta# *e/ respirator t p]=ms ! same func;n 9 sub/anti,y ! same mann] z ! appli.e ord9>ily ?"\ ( z an iron lung4 ,t t]m is al a3ept$ z 9clud+ a ma*9e = supply+ air 7possibly 9 -b9,n ) oxyg5 or m$ic,n7 6! lungs "u pressure1 = !rapeutic use4 #cg4 ,! t]m 8:eel*air0 7see p>agraph #ce abv7 is n re/rict$ 6! 3v5;nal >m-p[]$ or batt]y-p[]$ :eel*airs b al 9cludes scoot]s & :eel-m.t$ g]iatric *airs4 #ch4 ,! t]m 8sp9al brace0 7see p>agraph #ce abv7 9cludes a sp9al support4 #ci4 ,a 8brace =a limb0 7see p>agraph #ce abv7 does n necess>ily h 6be "s?+ (a rigid nature1 al? at l1/ "o (! func;ns (! brace m/ 2 6im"p "s degree ( rigid;y 6! limb : is 2+ brac$4 ,acly1 t phrase is 3sid]$ 69clude wov5 or ela/iciz$ /ock+s ": ^! >e (a k9d t >e c>e;lly fitt$ 6m1sure;t or >e made 6m1sure4 ,:5 a brace =a limb is #ei ,,it-#eai;,r#b f#aj necess>ily built 96a boot or %oe 9 ord] 6p]mit a p]son 6walk1 ! brace w 2 3sid]$ 69clude ! boot or %oe4 #dj4 8,ileo/omy or colo/omy pads0 7see p>agraph #ce abv7 9clude p\*es & adhesives us$ =! same purpose4 7,see p>agraph #di 2l = products requir$ 2c ( 9cont9;e47 -------------------------------------#aa #da4 ,a 8l>yng1l sp1k+ aid0 7see p>agraph #ce abv7 is an electronic type ( 9/ru;t t assi/s a p]son 6produce spee* s.ds4 ,an >tificial l>ynx or a simil> type ( sp1k+ aid =a p]son :o wd o!rwise 2 depriv$ ( an e6ective spee* capabil;y may al qualify = purposes (! m$ical exp5se tax cr$it4 ,qualify+ exp5ses relat$ 6^! devices may 9clude ! co/ ( batt]ies1 ma9t5.e1 repairs or replace;ts4 #db4 ,9 a4i;n 6! m usual he>+ aid devices1 an 8aid 6he>+0 7see p>agraph #ce abv7 9cludes3 #fj ,,it-#eai;,r#b a#aa 7a7 a device t produces extra-l\d audi# signals s* z a bell1 horn or buzz]2 7b7 a device 6p]mit ! volume adju/;t ( teleph"o equip;t abv normal levels2 7c7 a b"o-3duc;n teleph"o rcvr2 & 7d7 a 8,co*le>0 implant1 : 3si/s (a s]ies ( electrodes surgic,y plac$ 9 ! s5sory organ (a p]son :o is prof.dly d1f &= :om tradi;nal he>+ aids >e n f1si#4 #dc4 ,:5 a he>+ aid is 9corporat$ 96! frame (a pair ( eyeglasses1 bo? ! he>+ aid &! eyeglass frame qualify "u p>agraph #aah.b7#b77i74 ,! phrase 8an aid 6he>+0 9cludes ! batt]ies t >e requir$ = t purpose1 & repairs4 ,a li/5+ device t is acquir$ 6alleviate a he>+ impair;t 0elim9at+ or reduc+ s.d 4tor;ns =! purpose ( li/5+ 6televi.n programs1 movies1 3c]ts1 busi;s 3f];es or simil> ev5ts1 is al 3sid]$ 6qualify z an 8aid 6he>+0 "u p>agraph #aah.b7#b77i74 #fa ,,it-#eai;,r#b b#aa #dd4 ,qualify+ m$ical exp5ses relat+ 6an 8>tificial kidney ma*9e0 7see p>agraph #ce abv7 9clude ! co/s ( alt],ns 6a home or ! upgrad+ (! home's exi/+ electrical or plumb+ sy/ems1 provid$ t ^! co/s >e r1sona# 9 ! circum/.es & >e nec =! 9/all,n (! ma*9e4 ,9 a4i;n 6provid+ receipts 6sub/antiate s* co/s1 ! 9dividual %d provide a c]tificate f ! (ficial at ! hospital :o au?oriz$ ! 9/all,n (! >tificial kidney ma*9e /at+ t s* exp5ditures 7 requir$ 65a# ! hospital 69/all ! equip;t 7see p>agraph #fg 2l74 #de4 ,:5 an >tificial kidney ma*9e is 9/all$ at ! 9dividual's resid;e1 ! foll[+ co/s1 6! ext5t t !y >e r1sona#1 may al 2 9clud$ z qualify+ m$ical exp5ses "u p>agraph #aah.b7#b77i73 7a7 repairs1 ma9t5.e1 & supplies =! ma*9e2 7b7 wat] & electric;y 6op]ate ! ma*9e 7see p>agraph #df 2l72 & #fb ,,it-#eai;,r#b c#aa 7c7 ! co/s ( h\s+ ! ma*9e 7t is1 municipal taxes1 9sur.e1 h1t+1 liagraphs #df & #dg 2l74 #df4 ,if x is n possi# 6det]m9e ! actual am.t ( "o (! co/s ( op]at+ or h\s+ an >tificial kidney ma*9e1 z ref]r$ 6in p>agraph #de7b7 or 7c7 abv1 x w 2 nec 6allocate a r1sona# propor;n (! total am.t ( t "picul> co/ =! :ole home 7= example1 ! total 9sur.e or ! total h1t+ co/7 9 ord] 6det]m9e ! por;n t qualifies z a m$ical exp5se p]ta9+ 6! >tificial kidney ma*9e4 ,h["e1 no por;n (a co/ %d 2 claim$ if t co/ _c r1sonably 2 3sid]$ 6relate 6! op],n or h\s+ (! ma*9e4 ,?us1 = example1 a repair exp5se = ano!r "p (! home wd n qualify4 ,:5 an actual co/ ( op]at+ or h\s+ ! ma*9e c 2 det]m9$1 ? actual co/ m/ 2 us$ :5 det]m9+ ! total : #fc ,,it-#eai;,r#b d#aa qualifies z a m$ical exp5se 7= example1 ! am.t ( municipal taxes attributa# 6an a4i;n 6! home t h\ses ! ma*9e :5 s* an am.t c 2 asc]ta9$ f ! prop]ty tax bill1 or ! co/ ( liagraph #de7c7 abv1 ! am.t m/ 2 bas$ on actual r5t pd & n on ! r5tal value (! room 9 a home t is [n$4 #dh4 ,nec & unavoida# co/s ( transport+ supplies =! >tificial kidney ma*9e may 2 9clud$ z qualify+ m$ical exp5ses :5 ! suppli] w n deliv]1 z l;g z all ( ^! 3di;ns >e met3 7a7 ,! 4t.e f ! pati5t's resid;e 6! ne>e/ supply depot is at l1/ #dj kilometres4 7b7 ,! m1ns ( transport,n is ! l1/ exp5sive availa# t is suita# 9 ! circum/.es4 #fd ,,it-#eai;,r#b e#aa 7c7 ,! quant;y ( supplies obta9$ is adequate =a r1sona# p]iod ( "t4 ,products requir$ 2c ( 9cont9;e #di4 ,! co/ ( diap]s1 4posa# briefs1 ca!t]s1 ca!t] trays1 tub+ or o!r products requir$ 0! pati5t 2c ( 9cont9;e caus$ 0ill;s1 9jury or a6lic;n >e qualifi$ m$ical exp5ses "u p>agraph #aah.b7#b77i4#a74 ,eyeglasses #ej4 ,! co/ ( eyeglasses t qualifies z a m$ical exp5se "u p>agraph #aah.b7#b77j7 9cludes ! co/ ( bo? ! frames & l5ses4 ,! phrase 8o!r devices =! tr1t;t or correc;n (a defect ( vi.n0 9 p>agraph -------------------------------------#ab #aah.b7#b77j7 9cludes 3tact l5ses4 ,9 all cases1 a m$ical practi;n] 7see p>agraph #c abv7 7oculi/ or #fe ,,it-#eai;,r#b a#ab oph?almologi/7 or an optometri/ m/ prescribe ! item4 ,las] eye surg]y qualifies "u p>agraph #aah.b7#b77a74 ,oxyg5 t5ts #ea4 ,! co/ ( buy+ or r5t+ an oxyg5 t5t or o!r equip;t nec 6adm9i/] oxyg5 = m$ical purposes 79clud+1 = example1 oxyg5 face masks1 tanks 3ta9+ oxyg5 "u pressure7 qualifies z a m$ical exp5se "u p>agraph #aah.b7#b77k74 ,guide & he>+-e> dogs & o!r animals #eb4 ,! co/s ( acquir+ &! c>e & ma9t5.e 79clud+ food & vet]9>y c>e7 ( an animal qualify z m$ical exp5ses "u p>agraph #aah.b7#b77l7 z l;g z c]ta9 3di;ns >e met4 ,^! co/s m/ 2 pd on 2half (a pati5t :o is bl1 prof.dly d1f or :o has a sev]e & prol;g$ impair;t 7see p>agraph #a abv7 t m>k$ly #ff ,,it-#eai;,r#b b#ab re/ricts ! use (! pati5t's >ms or legs4 ,! animal m/ 2 speci,y tra9$ 6assi/ a pati5t 9 cop+ ) 8 or h] impair;t &! animal m/ 2 provid$ 0a p]son or organiz,n "o ( ^: ma9 purposes is ! tra9+ ( animals = ? purpose4 ,! pati5t's r1sona# travel exp5ses 9curr$ =! purpose ( att5d.e at1 & r1sona# bo>d & lodg+ exp5ses 9curr$ =! purpose ( full-"t att5d.e at1 a s*ool1 9/itu;n or o!r facil;y t tra9s p]sons )! same k9d ( impair;t 9 ! h&l+ ( s* animals w al qualify z m$ical exp5ses4 ,b"o m>r[ or organ transplants #ec4 ,r1sona# exp5ses1 9clud+ legal fees & 9sur.e premiums1 pd 6locate a -pati# b"o m>r[ or organ transplant donor =a pati5t & 6>range =! transplant1 qualify z m$ical exp5ses "u p>agraph #aah.b7#b77l4#a74 ,r1sona# travel1 bo>d & lodg+ exp5ses 7o!r ?an #fg ,,it-#eai;,r#b c#ab exp5ses describ$ 9 p>agraphs #aah.b7#b77g7 & 7h7 z 4cuss$ 9 p>agraphs #cb 6#cd abv7 pd =! donor &! pati5t1 9 respect (! transplant1 al qualify "u p>agraph #aah.b7#b77l4#a7 z d any s* exp5ses 9 respect (! transplant t >e pd = "o o!r p]son :o a3ompanies ! donor &= "o o!r p]son :o a3ompanies ! pati5t4 ,= ^! purposes1 ! op;n ( us+ ei ! detail$ or simplifi$ me?od 7describ$ 9 p>agraph #cd7 is availa# = calculat+ m1l & vehicle exp5ses = #aiii & subsequ5t ye>s4 ,r5ov,ns & alt],ns 6a dwell+ #ed4 ,9 ! case ( an 9dividual :o lacks normal physical develop;t or :o has a sev]e & prol;g$ 7see p>agraph #a7a7 abv7 mobil;y impair;t1 r1sona# exp5ses relat+ 6r5ov,ns or alt],ns 6! 9dividual's dwell+ c 2 claim$ z m$ical exp5ses "u p>agraph #aah.b7#b77l4#b74 ,6qualify1 ^! exp5ses m/ 2 pd #fh ,,it-#eai;,r#b d#ab 65a# ! 9dividual 6ga9 a3ess 6! dwell+ or 2 mobile or func;nal )9 x4 ,9clud$ 9 ? category >e r1sona# exp5ses = nec /ructural *anges1 s* z3 7a7 ! pur*ase & 9/all,n ( \tdoor or 9door ramps ": /airways imp$e ! 9dividual's mobil;y2 7b7 ! 5l>g+ ( halls & doorways 6all[ ! 9dividual a3ess 6! v>i\s rooms (! dwell+2 & 7c7 ! l[]+ ( kit*5 or ba?room cab9ets 6all[ ! 9dividual a3ess 6!m4 ,! types ( /ructural *anges t cd 2 eligi# >e n re/rict$ 6! abv examples4 8,r1sona# exp5ses0 p]ta9+ 6a "picul> /ructural *ange may 9clude pay;ts 6an >*itect or a 3tractor4 #fi ,rehabilitative !rapy e#ab #ee4 ,am.ts pd = r1sona# exp5ses relat+ 6rehabilitative !rapy1 9clud+ tra9+ 9 lip r1d+ or sign language1 9curr$ 6adju/ =! pati5t's he>+ or spee* loss qualify z m$ical exp5ses "u p>agraph #aah.b7#b77l4#c74 ,note3 ,bill ;,c-#bh 0 giv5 ,f/ r1d+ 9 ! ,h\se ( ,-mons on ,decemb] #aj1 #aiig4 ,bill ;,c-#bh1 if 5act$ z propos$1 w add p>agraphs #aah.b7#b77l4#d7 to 7l4#g7 =! #aiig & lat] tax,n ye>s4 ,! p>agraphs w add ! foll[+ z m$ical exp5ses3 --fees = sign language 9t]pret,n s]vices pd on 2half (a pati5t )a spee* or he>+ impair;t 6a p]son :o is 9 ! busi;s ( provid+ s* s]vices --p>agraph #aah.b7#b77l4#d72 --r1sona# mov+ exp5ses 7)9 ! m1n+ ( subsec;n #fb7#c71 b n 9clud+ any exp5se deduct$ "u sec;n #fb #gj ,,it-#eai;,r#b f#ab = any tax,n ye>7 9 respect (a pati5t :o lacks normal physical develop;t or :o has a sev]e & prol;g$ mobil;y impair;t 6move 6h\s+ t is m a3essi# 0! pati5t or 9 : ! pati5t is m mobile or func;nal1 6a maximum ( 4#b1jjj-- p>agraph #aah.b7#b77l4#e72 --r1sona# exp5ses relat+ 6! alt],ns 6! driveway (! pr9cipal place ( resid;e (a pati5t :o has a sev]e & prol;g$ mobil;y impair;t if ! alt],ns >e made 6facilitate ! pati5t's a3ess 6a bus--p>agraph #aah.b7#b77l4#f72 & --! less] ( 4#e1jjj & #bj@3p (! am.t 0: 7a7 ! am.t pd =! acquisi;n (a van exce$s -------------------------------------#ac 7b7 any am.t ref]r$ 6in 7a7 t is 9clud$ 2c ( p>agraph #aah.b7#b77m7 9 calculat+ a #ga ,,it-#eai;,r#b a#ac pati5t's m$ical exp5se tax cr$it = any tax,n ye> ": ! van1 at ! "t ( xs acquisi;n or )9 #f mon?s "!af1 has be5 adapt$ =! transport,n (! pati5t :o requires ! use (a :eel*air-- p>agraph #aah.b7#b77l4#g74 ,if ! p>agraphs >e 5act$ z propos$1 x is ! ,de"p;t's view t fees pd 6an orali/ 9t]pret] wd qualify "u p>agraph #aah.b7#b77l4#d7 & r1sona# exp5ses relat+ 6! alt],n (a driveway may 2 claim$ "u p>agraph #aah.b7#b77l4#f7 ev5 if ! pati5t uses a van = transport,n r ?an a bus4 ,devices & equip;t prescrib$ 0regul,n #ef4 ,0virtue ( p>agraph #aah.b7#b77m71 ! li/ ( devices & equip;t : qualify = purposes (! m$ical exp5se tax cr$it has be5 exp&$ 0m1ns (! ,9come #gb ,,it-#eai;,r#b b#ac ,tax ,regul,ns 7! ,regul,ns71 : >e am5d$ f "t 6"t 0ord]-in-c\ncil4 ,an am.t pd =a device or equip;t _c 2 claim$ "u p>agraph #aah.b7#b77m7 un.s ! device or equip;t3 7a7 is prescrib$ 0! ,regul,ns2 7b7 is =! pati5t's use z prescrib$ 0a m$ical practi;n] 7see p>agraph #c abv72 7c7 is n describ$ 9 any (! o!r p>agraphs ( subsec;n #aah.b7#b72 & 7d7 meets s* 3di;ns z >e applica# 6xs use or z 6! r1son = xs acquisi;n4 ,"p ,,lvii 7sec;n #egjj7 (! ,regul,ns1 ,m$ical ,devices & ,equip;t1 3ta9s ! li/ ( prescrib$ devices & equip;t = purposes ( p>agraph #aah.b7#b77m7 & sets \ ! 3di;ns z 6_! use & r1sons = _! acquisi;n 7see ! ,app5dix 6? bullet974 #gc ,,it-#eai;,r#b c#ac ,note3 ,bill ;,c-#bh 0 giv5 ,f/ r1d+ 9 ! ,h\se ( ,-mons on ,decemb] #aj1 #aiig4 ,bill ;,c-#bh1 if 5act$ z propos$1 w am5d1 = #aiig & lat] tax,n ye>s1 subsec;n #aah.b7#b77m7 6p]mit ! sett+ (a maximum am.t on ! claim =a device or ( equip;t t qualify z a m$ical exp5se 0virtue ( ,"p ,,lvii (! ,regul,ns4 ,prev5tive1 diagno/ic & o!r tr1t;ts #eg4 ,p>agraph #aah.b7#b77n7 p]mits z a qualify+ m$ical exp5se am.ts pd = drugs1 m$ica;ts or o!r prep>,ns or sub/.es 7o!r ?an ^? describ$ 9 p>agraph #aah.b7#b77k7--see p>agraph #fa7a7 2l7 t >e prescrib$ 0a m$ical practi;n] or d5ti/ & record$ 0a ph>maci/ ": ! items t h be5 prescrib$ >e 6be us$ 9 ! diagnosis1 tr1t;t or prev5;n (a 41se1 4ord]1 abnormal #gd ,,it-#eai;,r#b d#ac physical /ate1 or symptoms "!(1 or 9 re/or+1 correct+ or modify+ an organic func;n4 ,a p]son su6]+ f diabetes is all[$ 69clude z a qualify+ m$ical exp5se ! co/ ( 9sul91 "u p>agraph #aah.b7#b77k71 or sub/itutes1 "u p>agraph #aah.b7#b77n71 z prescrib$ 0a m$ical practi;n] 7see p>agraph #c abv74 ,:5 s* a p]son has 6take sug>- 3t5t te/s us+ te/-tapes or te/ ta#ts &a m$ical practi;n] has prescrib$ ? diagno/ic proc$ure1 ! tapes or ta#ts qualify z devices or equip;t "u p>agraph #aah.b7#b77m7 & ,"p ,,lvii (! ,regul,ns 7see p>agraph #ef abv & item 7s7 (! ,app5dix74 ,on ! o!r h&1 ! co/ ( v>i\s k9ds ( scales1 : diabetics frequ5tly use = wei<+ !mvs or _! food1 is n a qualify+ m$ical exp5se4 #eh4 ,if a m$ical practi;n] prescribes tr1t;ts in1 = example1 a hot tub or a :irlpool ba? ! co/ (! tr1t;t #ge ,,it-#eai;,r#b e#ac qualifies z a m$ical exp5se "u p>agraph #aah.b7#b77a7 if pd1 = example 6a public or lic5s$ private hospital4 ,h["e1 if a hot tub or :irlpool ba? is pur*as$1 ! co/ does n qualify z a m$ical exp5se s9ce x is n prescrib$ 9 ,"p ,,lvii (! ,regul,ns4 #ei4 ,qualify+ m$ical exp5ses "u p>agraph #aah.b7#b77o7 9clude ! co/ ( laboratory1 radiological & o!r diagno/ic proc$ures or s]vices1 ) nec 9t]pret,ns1 = ma9ta9+ h1l?1 prev5t+ 41se or assi/+ 9 ! diagnosis or tr1t;t ( any 9jury1 ill;s or 4abil;y (! pati5t1 z prescrib$ 0a m$ical practi;n] or d5ti/4 ,an example ( s* exp5ses1 : may n 2 cov]$ 0prov9cial h1l? 9sur.e1 >e ! foll[+ exp5ses 9volv$ ) >tificial 9sem9,n3 7a7 ! in-vitro f]tiliz,n proc$ure2 7b7 daily ultras.d & blood te/s once ! in-vitro proc$ure has 2gun2 7c7 anaes!ti/ fees2 & 7d7 cycle monitor+ fees4 #gf ,,it-#eai;,r#b f#ac #fj4 ,pay;ts made = acupuncture tr1t;ts >e a qualifi$ m$ical exp5se "u p>agraph #aah.b7#b77a7 only :5 ! pay;ts >e made 6a m$ical practi;n]4 ,drugs1 m$ica;ts & o!r prep>,ns or sub/.es #fa4 ,= purposes ( calculat+ ! m$ical exp5se tax cr$it1 "! >e two categories ( drugs1 m$ica;ts or o!r prep>,ns or sub/.es 7o!r ?an ^? 9clud$ 9 ! a3.t (a m$ical practi;n] 7see p>agraph #c abv7 or hospital7 ! co/ ( : may qualify z m$ical exp5ses3 7a7 ! sub/.es1 m5;n$ 9 p>agraph #aah.b7#b77k7 79sul91 oxyg5 &1 = p]nici\s anaemia1 liv] extract & vitam9 ,b#ab7 :1 = purposes ( ? -------------------------------------#ad p>agraph1 a m$ical practi;n] m/ h prescrib$1 b : a ph>macy or any o!r type ( /ore may sell )\t a writt5 prescrip;n2 & #gg ,,it-#eai;,r#b a#ad 7b7 ! drugs 7& o!r items71 ref]r$ 6in p>agraph #aah.b7#b77n71 : a m$ical practi;n] or d5ti/ m/ h prescrib$1 & : m/ 2 pur*as$ f a ph>maci/ :o has record$ ! prescrip;n 9 a prescrip;n record4 #fb4 ,bir? 3trol pills : a m$ical practi;n] has prescrib$ >e 3sid]$ 6qualify "u p>agraph #aah.b7#b77n7 if a ph>maci/ has record$ ! prescrip;n4 ,d5tures #fc4 ,frequ5tly1 a d5ture is prescrib$ & fitt$ 0a d5ti/1 ev5 ?\< x may h be5 made 9 a d5tal laboratory1 &! pay;t qualifies "u p>agraph #aah.b7#b77a7 z an am.t pd 6a d5ti/4 ,h["e1 p>agraph #aah.b7#b77p7 specific,y provides t am.ts pd =! pati5t 6a d5tal me*anic or d5turologi/1 :o is au?oriz$ "u ! laws (a prov9ce 6make or repair d5tures or 6o!rwise c>ry on ! busi;s (a #gh ,,it-#eai;,r#b b#ad d5tal me*anic or d5turologi/1 al qualify z m$ical exp5ses4 ,premiums 6private h1l? s]vices plan #fd4 ,p>agraph #aah.b7#b77q7 provides t any premium t ! 9dividual or 8 or h] legal repres5tative has pd 6a private h1l? s]vices plan = t 9dividual1 ! 9dividual's sp\se or a memb] (! h\sehold ) :om ! 9dividual is 3nect$ 0blood rel,n%ip1 m>riage or adop;n 7see ! curr5t v].n ( ,,it-#cci1 ,m1n+ ( 8,private ,h1l? ,s]vices ,plan07 may 2 9clud$ z a qualify+ m$ical exp5se4 ,h["e1 premiums pd 6prov9cial m$ical or hospitaliz,n 9sur.e plans _c 2 9clud$4 #gi ,m$ical exp5ses pd or c#ad deem$ 6h be5 pd #fe4 ,z 9dicat$ 9 p>agraph #aa abv1 a m$ical exp5se _c qualify =! m$ical exp5se tax cr$it un.s x has actu,y be5 pd or is deem$ 6h be5 pd 0! 9dividual claim+ ! cr$it or 0! 9dividual's legal repres5tative4 ,any ref];e "?\t ? bullet9 6! 8co/0 (a "picul> m$ical exp5se is subject 6? rule4 ,m$ical exp5ses pd or provid$ = 0an employ] b 9clud$ 9 ! employee's 9come >e deem$ 0p>agraph #aah.b7#c77a7 6h be5 pd 0! employee &1 "!=e1 c 2 claim$ 0! employee 7assum+ !y o!rwise qualify7 = purposes (! m$ical exp5se tax cr$it "u subsec;n #aah.b7#a74 ,! employee is deem$ 6h pd s* exp5ses at ! "t ! employ] pd or provid$ !m4 #hj ,exp5ses ,t ,d ,n ,qualify d#ad #ff4 ,p>agraph #aah.b7#c77b7 provides t qualify+ m$ical exp5ses ( an 9dividual d n 9clude any exp5se = : ! 9dividual1 ! pati5t or ! legal repres5tative ( ei s* p]son has be51 or is 5titl$ 6be1 reimburs$ except 6! ext5t t ! am.t is requir$ 6be 9clud$ 9 9come & _c 2 deduct$ 9 -put+ taxa# 9come4 ,?us1 = example1 an am.t reimburs$ "u a public or private m$ical1 d5tal or hospitaliz,n plan wd n qualify = purposes (! m$ical exp5se tax cr$it4 ,h["e1 an am.t reimburs$ 0an employ] t is 9clud$ 9 ! employee's 9come wd qualify provid$ ! employee is n a# 6deduct ! am.t 9 -put+ taxa# 9come4 #ha ,receipts e#ad #fg4 ,z 9dicat$ 9 p>agraph #cd1 if ! simplifi$ me?od ( calculat+ m1l & vehicle exp5ses is *os51 receipts >e n requir$ = ^? am.ts4 ,h["e1 all o!r exp5ses claim$ z qualify+ m$ical exp5ses m/ 2 support$ 0prop] receipts4 ,a receipt %d 9dicate ! purpose (! pay;t1 ! date (! pay;t1 ! pati5t = :om ! pay;t 0 made &1 if applica#1 ! m$ical practi;n] 7see p>agraph #c abv71 d5ti/1 ph>maci/1 nurse1 or optometri/ :o prescrib$ ! pur*ase or gave ! s]vice4 ,a c.ell$ *eque is n a3epta# z a sub/itute =a prop] receipt4 ,if requir$ =ms1 receipts or o!r support+ docu;ts >e n fil$ )! 9come tax return1 s* z :5 ! return is electronic,y fil$ 7;,e-fil$71 !y %d n"e!.s 2 reta9$ & r1dily availa# z !y may subsequ5tly 2 reque/$ z pro( (! claims 2+ made or 9 support (! 9=m,n 2+ report$4 #hb ,,it-#eai;,r#b f#ad ,note3 ,bill ;,c-#bh 0 giv5 ,f/ r1d+ 9 ! ,h\se ( ,-mons on ,decemb] #aj1 #aiig4 ,bill ;,c-#bh1 if 5act$ z propos$1 w add audiologi/s1 af ,febru>y #ah1 #aiig1 & m$ical doctors1 = tax,n ye>s t 5d af ,novemb] #aiia1 6! li/ ( 9dividuals :o c prescribe ! pur*ase ( or provide s]vices t qualify z m$ical exp5ses4 ,att5dant ,c>e ,exp5se ,deduc;n 9 ,-put+ ,9come #fh4 ,sec;n #fd provides =a deduc;n1 .9 .-put+ .9come =! ye>1 = att5dant c>e exp5ses4 8,att5dant c>e0 is 3sid]$ 6ref] 6! p]sonal c>e t is nec 65a# ! p]son )a 4abil;y 6c>ry \ "o (! activities describ$ 9 p>agraph #fi7b7 2l4 8,p]sonal c>e0 is m ?an1 = example1 provid+ transport,n 6"w4 ,! deduc;n "u sec;n #fd c 2 claim$ only 0a p]son )a 4abil;y :o qualifies #hc ,,it-#eai;,r#b g#ad =! 4abil;y tax cr$it =! ye> 9 a3ord.e )! rules 4cuss$ 9 p>agraphs #d & #e abv4 ,ev5 if ! 4abil;y tax cr$it is -------------------------------------#ae claim$ "u ! rules 4cuss$ 9 p>agraphs #g 6#i abv 0a support+ p]son or sp\se r ?an 0! p]son )a 4abil;y1 only ! p]son )a 4abil;y may claim ! sec;n #fd att5dant c>e exp5se deduc;n4 ,"u sec;n #fd1 ! p]son )a 4abil;y c deduct ! am.ts he or %e has pd 9 ! ye> = att5dant c>e provid$ 9 ,canada 65a# hm or h] 6e>n any (! types ( 9come m5;n$ 9 p>agraph #fi7b7 2l4 ,an am.t _c qualify =! deduc;n if x 0 pd 6an att5dant :o1 at ! "t (! pay;t1 0 "u #ah ye>s ( age or 0 ! sp\se (! p]son )a 4abil;y4 ,! total am.t (! deduc;n all[$ =! ye> is subject 6! limit,n describ$ 9 p>agraph #fi 2l4 ,an att5dant c>e pay;t _c 2 deduct$ "u sec;n #fd :5 calculat+ 9come if x 0 claim$ 7= any tax,n ye>7 0! p]son )a 4abil;y or ano!r p]son z a #hd ,,it-#eai;,r#b a#ae m$ical exp5se = purposes (! sec;n #aah.b m$ical exp5se tax cr$it 7see p>agraph #bf abv74 ,a p]son )a 4abil;y claim+ a sec;n #fd att5dant c>e exp5se deduc;n %d prep>e prescrib$ ,=m ,t#ibi1 ,att5dant ,c>e ,exp5ses1 & reta9 x = exam9,n4 ,note1 h["e1 t a sec;n #fd att5dant c>e exp5se deduc;n may n 2 made 9 a return fil$ "u subsec;ns #gj7#b71 #ajd7#bc7 or #aej7#d7 7^! >e sep>ate returns fil$ =a dec1s$ taxpay] 9 respect ( c]ta9 types ( 9come7 or )a return fil$ "u p>agraph #abh7#b77e7 7? is a return fil$ =a bankrupt p]son74 ,att5dant c>e pay;ts claim$ "u sec;n #fd m/ 2 support$ 0receipts 7see p>agraph #fg abv74 ,ea* receipt m/ 2 issu$ 0! payee &1 if ! payee is an 9dividual1 m/ %[ 8 or h] social 9sur.e numb]4 #fi4 ,! att5dant c>e exp5se deduc;n t a taxpay] :o is a p]son )a 4abil;y may claim =! ye> "u sec;n #fd is limit$ 6! l1/ ( ^! ?ree am.ts3 #he ,,it-#eai;,r#b b#ae 7a7 ! total ( all att5dant c>e pay;ts t meet all ! rules describ$ 9 p>agraph #fh abv1 pd 0! taxpay] 9 ! ye> 65a# hm or h] 6be employ$1 c>ry on a busi;s 7al"o or z an active "pn] 9 a "pn]%ip71 take a tra9+ c\rse = : a tra9+ all[.e 0 rcvd "u ! ,n,nal ,tra9+ ,act or c>ry on rese>* or simil> "w = : a grant 0 rcvd1 less any reimburse;ts or o!r assi/.e 7o!r ?an prescrib$ assi/.e or am.ts 9clud$ 9 9come & n deducti# 9 calculat+ taxa# 9come7 : ! taxpay] rcvd or is 5titl$ 6rcv =! am.ts pd2 7b7 two ?irds (! total ( all am.ts 9clud$ 9 calculat+ ! taxpay]'s 9come f employ;t 79clud+ /ock op;ns & o!r employ;t b5efits71 c>ry+ on a busi;s 7al"o or z an active "pn] 9 a "pn]%ip71 taxa# tra9+ all[.es 7rcvd "u ! ,n,nal ,tra9+ ,act71 s*ol>%ips1 fell[%ips1 burs>ies1 prizes & rese>* grants2 & 7c7 4#e1jjj4 #hf ,,it-#eai;,r#b c#ae ,! ,n,nal ,tra9+ ,act 0 rep1l$ e6ective ,janu>y #a1 #aiih4 ,note3 ,bill ;,c-#bh 0 giv5 ,f/ r1d+ 9 ! ,h\se ( ,-mons on ,decemb] #aj1 #aiig4 ,bill ;,c-#bh1 if 5act$ z propos$1 w am5d sec;n #fd1 = #aiig & lat] ye>s1 6elim9ate ! 4#e1jjj limit,n 9 7c7 abv4 #gj4 ,sec;n #fd.a provides a special rule = an 9dividual :o is abs5t f ,canada = all or "p (! ye> b is n"e!.s a resid5t ( ,canada = tax purposes :ile abs5t 7ei 2c ( resid5tial ties ) ,canada or 2c he or %e is deem$ 6be resid5t 9 ,canada "u sec;n #bej74 ,=! p]iod (! 9dividual's abs;e1 sec;n #fd.a removes two (! require;ts t wd o!rwise h 6be met "u sec;n #fd = purposes (! att5dant c>e exp5se deduc;n3 7a7 ! require;t t ! att5dant c>e 2 provid$ 8in ,canada02 & #hg ,,it-#eai;,r#b d#ae 7b7 ! require;t t ! att5dant payee's social 9sur.e numb] appe> on ! receipt 7? require;t rema9s1 ( c\rse1 if ! att5dant is a resid5t ( ,canada = tax purposes74 ,"!=e1 if ! 9dividual is a p]son )a 4abil;y1 he or %e c claim ! att5dant c>e exp5se deduc;n = att5dant c>e provid$ .\tside ,canada1 assum+ all ! o!r require;ts ( sec;n #fd 7z 4cuss$ 9 p>agraphs #fh & #fi abv7 >e met4 #ga4 ,:5 det]m9+ 9come f employ;t 9 p>agraph #fi7b7 abv1 subsec;n #f7#af7 %d 2 kept 9 m9d4 ,2c ( t subsec;n1 b5efits or all[.es 7n 9 excess (a r1sona# am.t7 provid$ 0an employ] t relate 6ei (! foll[+ >e n 6be 9clud$ :5 det]m9+ employ;t 9come3 7a7 transport,n 6& f "w1 9clud+ p>k+ ne> ! "w loc,n1 = an employee :o is bl or :o has a sev]e & prol;g$ mobil;y impair;t t m>k$ly re/ricts ! #hh ,,it-#eai;,r#b e#ae employee's abil;y 6p]=m a basic activ;y ( daily liv+ 7= example1 walk+72 or 7b7 an att5dant 6assi/ ! employee 9 p]=m+ ! duties assign$ if ! employee has a sev]e & prol;g$ m5tal or physical impair;t : m>k$ly re/ricts 8 or h] abil;y 6p]=m a basic activ;y ( daily liv+4 ,an am.t w 2 a3ept$ z r1sona# if x is design$ 6cov] ! relat$ co/s 9curr$ 0an employee4 ,! rules 3ta9$ 9 subsec;n #aah.d7#a7 reg>d+ ! m1n+s ( 8prol;g$10 8m>k$ly re/rict$0 & 8basic -------------------------------------#af activ;y ( daily liv+10 : >e describ$ 9 p>agraph #a abv1 apply = purposes (! rules 9 subsec;n #f7#af74 #hi ,propos$ ,refunda# ,m$ical a#af ,exp5se ,tax ,cr$it #gb4 ,note3 ,bill ;,c-#bh 0 giv5 ,f/ r1d+ 9 ! ,h\se ( ,-mons on ,decemb] #aj1 #aiig4 ,bill ;,c-#bh1 if 5act$ z propos$1 w add sec;n #abb.ea 6provide =a refunda# m$ical exp5se tax cr$it =! #aiig & lat] ye>s4 ,? refunda# cr$it w 2 availa# 6an 9dividual 7o!r ?an a tru/7 & :o has a net 9come ( at l1/ 4#b1ejj 9 ! ye> f all (fices & employ;ts z well z f busi;ses4 ,net 9come f (fices & employ;t is ! excess ( sal>y1 wages1 employ;t relat$ b5efits & o!r remun],n 9clud+ gratuities ov] ! all[a# deduc;ns4 ,! all[a# deduc;ns 9clude regi/]$ p5.n plan 3tribu;ns1 annual union & profes.nal dues1 & o!r exp5ses z describ$ 9 ! guide ,employ;t ,exp5ses4 ,am.ts rcvd "u wage-loss replace;t plans >e n 9clud$ 9 ? #ij ,,it-#eai;,r#b b#af calcul,n ( net 9come4 ,! cr$it w 2 limit$ 6! less] ( --4#ejj1 & --#be@3p (! por;n ( exp5ses all[$ =! purpose ( claim+ ! m$ical exp5se tax cr$it4 ,! cr$it w 2 reduc$ 0#e@3p (! --total net 9comes =! ye> (! 9dividual :o claims ! cr$it &! 9dividual's sp\se 9 excess ( --4#af1jfi4 ,6qualify =! cr$it1 an 9dividual m/ 2 at l1/ #ah ye>s old 2f ! 5d (! ye> & 2 resid5t 9 ,canada "?\t ! ye> 7or1 ": ! 9dividual dies 9 ! ye>1 "?\t ! por;n (! ye> 2f ! 9dividual's d1?74 ,? cr$it c 2 claim$ 9 respect (! same exp5ses z ! m$ical exp5se tax cr$it & 9 a4i;n 6x4 ,! cr$it _c 2 claim$ on an 9come tax return fil$ "u subsec;n #gj7#b7 or #ia ,,it-#eai;,r#b c#af #aej7#d7 or p>agraph #ajd7#bc77d7 or #abh7#b77e74 ,pl1se see ! example af p>agraph #gc4 ,propos$ ,m$ical ,exp5se ,tax ,cr$it = ,tra9+ #gc4 ,note3 ,z "p (! ,f$]al ,budget ( ,febru>y #bd1 #aiih1 a ,notice ( ,ways & ,m1ns ,mo;n 6,am5d ! ,9come ,tax ,act 0 ta#d 9 ! ,h\se ( ,-mons4 ,"o (! propos$ am5d;ts wd exp& ! li/ ( exp5ses eligi# =! m$ical exp5se tax cr$it =! #aiih & lat] tax,n ye>s 6p]mit r1sona# exp5ses =! tra9+ ( an 9dividual 9 3nec;n )! c>e 6be provid$ 6a p]son :o 7a7 is relat$ 6! 9dividual1 7b7 has a m5tal or physical 9firm;y1 & #ib ,,it-#eai;,r#b d#af 7c7 is a memb] (! 9dividual's h\sehold or is dep5d5t on ! 9dividual = support4 ,example ( ,refunda# ,m$ical ,exp5se ,tax ,cr$it ,t]ry & ,willy >e m>ri$4 ,t]ry's net 9come f employ;t is 4#e1jjj 9 example ;,a & 4#aj1jjj 9 example ;,b :ile ,willy's busi;s 9come is 4#ae1jjj4 ,_! -b9$ m$ical exp5ses >e 4#b1djj : ,willy claims 9 example ;,a & ,t]ry claims 9 example ;,b4 #ic ,,it-#eai;,r#b e#af ,example ,example ;,a ;,b 7#a7 ,willy's ,9come """""""""" 4#ae1jjj 4#ae1jjj 7#b7 ,t]ry's ,9come 4#e1jjj 4#aj1jjj 7#c7 ,family ,9come 4#bj1jjj 4#be1jjj ,subtract """"""""" 4#af1jfi 4#af1jfi 7#d7 ,family ,9come 9 excess ( """""" 4#c1ica 4#h1ica 7#e7 ,m$ical ,exp5ses """""""" 4#b1djj 4#b1djj 7#f7 #c@3p (! 9dividual's 9come 4#dej 4#cjj 7#g7 ,exp5ses all[$ = m$ical exp5ses tax cr$it """"""" 4#a1iej 4#b1ajj 7#h7 ,less] ( 4#ejj & #be@3p ( l9e #g 4#dhg.ej 4#ejj.jj 7#i7 ,subtract3 #e@3p ( l9e #d "" 4#aif.ee 4#ddf.ee ,refunda# ,m$ical ,exp5se ,tax ,cr$it """""""""" 4#bij.ie 4#ec.de #id ,app5dix #ag 7see p>agraph #ef abv7 ,"p ,,lvii (! ,regul,ns ,prescrib$ ,m$ical ,devices & ,equip;t ,=! purpose ( p>agraph #aah.b7#b77m71 ! foll[+ devices & equip;t >e prescrib$ "u sec;n #egjj (! ,9come ,tax ,regul,ns &1 "!=e1 an am.t pd = any s* device or equip;t t is prescrib$ =! pati5t's use 0a m$ical practi;n] 7see p>agraph #c abv7 qualifies z a m$ical exp5se1 subject 6! 3di;ns describ$ 2l3 7a7 ,a wig made 6ord] = an 9dividual :o has su6]$ abnormal hair loss 2c ( 41se1 m$ical tr1t;t or a3id5t4 7b7 ,a ne$le or syr+e design$ 6be us$ =! purpose ( giv+ an 9jec;n4 7c7 ,a device or equip;t1 9clud+ a replace;t "p1 design$ exclusively = use 0an 9dividual su6]+ f a sev]e *ronic respiratory ail;t or a #ie ,,it-#eai;,r#b a#ag sev]e *ronic immune sy/em 4regul,n1 b n 9clud+ an air 3di;n]1 humidifi]1 dehumidifi]1 h1t pump or h1t or air ex*ang]4 7c4#a7 ,an air or wat] filt] or purifi] = use 0an 9dividual :o is su6]+ f a sev]e *ronic respiratory ail;t or a sev]e *ronic immune sy/em 4regul,n 6cope ) or ov]come t ail;t or 4regul,n4 7c4#b7 ,an electric or s1l$ -bus;n furnace acquir$ 6replace a furnace t is nei an electric furnace nor a s1l$ -bus;n furnace1 :5 ! replace;t is nec solely 2c ( an 9dividual's sev]e *ronic respiratory ail;t or a sev]e *ronic immune sy/em 4regul,n4 7d7 ,a device or equip;t design$ 6pace or monitor ! he>t ( an 9dividual :o su6]s f he>t 41se4 7e7 ,an or?opaedic %oe or boot or an 9s]t =a %oe or boot made 6ord] = an 9dividual1 9 a3ord.e )a prescrip;n1 6ov]come a physical 4abil;y4 #if ,,it-#eai;,r#b b#ag 7f7 ,a p[]-op]at$ guid$ *air 9/all,n1 = an 9dividual1 t is design$ 6be us$ solely 9 a /airway4 7g7 ,a me*anical device or equip;t design$ 6assi/ an 9dividual 65t] or l1ve a ba?tub or %[] or 6get on or (f a toilet4 7h7 ,a hospital b$1 9clud+ any atta*;ts 6! b$ prescrib$ =! pati5t4 7i7 ,a device design$ 6assi/ an 9dividual 9 walk+1 :5 ! 9dividual has a mobil;y impair;t4 7j7 ,an ext]nal br1/ pros!sis t is requir$ 2c (a ma/ectomy4 7k7 ,a teletypewrit] or simil> device1 9clud+ a teleph"o r++ 9dicator1 t 5a#s an 9dividual :o is d1f or mute 6make & rcv teleph"o calls4 7,? w 9clude visual r++ 9dicators s* z fla%+ li+ or spee* 4abil;y4 ,a4i;nal equip;t & a3essories provid$ 6o!rs 9 ord] 6make teleph"o -munic,ns possi# 2t ^? o!r p]sons &! 9dividual :o is d1f or mute may al qualify47 7l7 ,an optical scann] or simil> device design$ 65a# an 9dividual :o is bl 6r1d pr9t4 7m7 ,a p[]-op]at$ lift or transport,n equip;t design$ exclusively = use by1 or =1 an 9dividual :o is 4a#d 6all[ ! 9dividual a3ess 6di6]5t >1s (a build+ or 6assi/ ! 9dividual 9 ga9+ a3ess 6a vehicle or 6place ! 9dividual's :eel*air 9 or on a vehicle4 7n7 ,a device design$ exclusively 65a# an 9dividual :o has a mobil;y impair;t 6op]ate a vehicle4 7o7 ,a device or equip;t1 9clud+ a syn!tic spee* sy/em1 brl pr9t] & l>ge pr9t-on-scre5 device1 #ih ,,it-#eai;,r#b d#ag design$ exclusively = use 0an 9dividual :o is bl1 9 op]at+ a -put]4 7p7 ,an electronic spee* syn!siz] t 5a#s an 9dividual :o is mute 6-municate 0us+ a porta# keybo>d4 7q7 ,a device 6decode special televi.n signals 6p]mit ! script (a program 6be visu,y 4play$4 7q4#a7 ,a visual or vibratory signall+ device1 9clud+ a visual fire al>m 9dicator1 = an 9dividual :o has a he>+ impair;t4 7r7 ,a device design$ 6be atta*$ 6an 9fant diagnos$ z 2+ pr"o 6su45 9fant d1? syndrome 9 ord] 6s.d an al>m if ! 9fant c1ses 6br1!4 7s7 ,an 9fu.n pump1 9clud+ 4posa# p]iph]als1 us$ 6tr1t diabetes or a device design$ 65a# an 9dividual ) diabetes 6m1sure blood sug> level4 #ii ,,it-#eai;,r#b #ah 7t7 ,an electronic or -put]iz$ 5viron;tal 3trol sy/em design$ exclusively =! use ( an 9dividual :o has a sev]e & prol;g$ mobil;y re/ric;n4 7u7 ,an extrem;y pump or ela/ic support hose design$ exclusively 6relieve swell+ caus$ 0*ronic lymph$ema4 7v7 ,an 9ductive c\pl+ o/eog5esis /imulator = tr1t+ non-union ( fractures or aid+ 9 b"o fu.n4 ,note3 ,! ,m9i/] ( ,f9.e publi%$ ,explanatory ,notes ,relat+ 6,9come ,tax 9 3nec;n ) ,bill ;,c-#bh4 ,! ,explanatory ,notes describe t1 = #aiig & lat] tax,n ye>s1 ! li/ ( exp5ses 3ta9$ 9 ,"p ,,lvii (! ,regul,ns w 2 exp&$ 69clude ! co/ 7up 64#a1jjj7 ( an air 3di;n] prescrib$ 0a m$ical practi;n] z 2+ nec 6assi/ an 9dividual 9 cop+ )! 9dividual's sev]e *ronic ail;t1 41se or 4ord]4 #ajj ,bullet9 ,revi.ns #ai ,p>agraph #a ( ,,it-#eai;,r#b dat$ ,april #f1 #aiih 0 mov$ 6! ,3t5ts sec;n at ! 2g9n+ (! 3solidat$ bullet94 ,p>agraphs #b 6#gd ( ,,it-#eai;,r#b h be5 renumb]$ z p>agraphs #a 6#gc1 respectively4 ,cross-ref]5c+ has be5 revis$ 6reflect ! abv re-numb]+4 ,no o!r *anges 7 made 6^? p>agraphs (! bullet91 except z not$ 2l4 ,p>agraph #aa7b7 7=m]ly p>agraph #ab7b77 has be5 *ang$ 69dicate t receipts >e no l;g] requir$ = c]ta9 m1l & vehicle exp5ses z 9dicat$ 9 revis$ p>agraph #cd4 ,7,febru>y #bh1 #bjja7' ,p>agraph #cd 7=m]ly p>agraph #ce7 has be5 revis$ 6reflect 9=m,n 3c]n+ an alt]native me?od ( calculat+ c]ta9 m$ical exp5ses : 0 ann\nc$ 0! ,,ccra 9 ! ,news ,rel1se dat$ ,decemb] #ad1 #aiii 5titl$ ,two op;ns n[ availa# = calculat+ travel exp5ses = mov+ & m$ical exp5ses1 &= nor!rn resid5ts deduc;ns &! correspond+ ,fact #aja ,,it-#eai;,r#b a#ai ,%eet dat$ ,decemb] #aiii 5titl$ ,travel exp5ses = nor!rn resid5ts deduc;ns1 m$ical & mov+ exp5ses4 ,7,febru>y #bh1 #bjja7' ,p>agraph #ec 7=m]ly p>agraph #ed7 has be5 revis$ 69clude ! two op;ns = calculat+ m1l & vehicle exp5ses ref]r$ 6in revis$ p>agraph #cd4 ,7,febru>y #bh1 #bjja7' ,p>agraph #fg 7=m]ly p>agraph #fh7 has be5 modifi$ z a 3sequ;e (! revi.n 6p>agraph #cd 69dicate t receipts >e n requir$ if ! simplifi$ me?od is us$4 ,7,febru>y #bh1 #bjja7' #ajb