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Ontario OTC for nursing home residents
April 16, 2025
RC4064 sets out what can be claimed as attendant
or nursing care as a medical expense and if someone is
working or going to school and has income to offset,
they should consider claiming these costs as a
'disability support'. Check out T929 for a list of
eligible expenses that can be either a medical expense
tax credit or a direct deduction from income as a
disability support. Note that disability supports do not
have the same restrictions on claiming the Disability
Tax Credit as those for attendant care or nursing home
care.
Rent isn’t on the list of eligible
attendant care or nursing home expenses. The nursing
home should provide a receipt that identifies what is
nursing care and what is rent and other non specific
care costs, be for attendant care or nursing
care.
In Ontario there is a provincial rent
credit that is claimable?
It appears
so...
Quote with permission:
Just to add to
Eileen’s comments, since I have the benefit of living in
Ontario while she doesn’t, there are two kinds of
nursing home arrangements. Those which are subsidized by
the Ontario government generally are not paying property
taxes, or at least not the full amount, so the residents
cannot claim an Ontario Tax Credit for the rental
portion. Private nursing homes, on the other hand, pay
full taxes and the residents can claim the rent on the
ON479 schedule. Those private nursing homes which I deal
with have been most helpful in providing a statement
showing the breakdown between attendant care,
non-eligible expenses such as food, and the rental
portion.
In the year of death, the deceased
taxpayer would not be able to claim the rent at the
nursing home since they must have been living at
December 31st to qualify. The remaining spouse can still
claim his/her OTC for their own rent/property tax as the
case may be at the other location.
John F
Parsons CGA
38 Second Street
Sturgeon Falls ON
P2B 3A8
Fax: (705) 753-4424
email:
Disclaimer:
Eileen Reppenhagen CGA does
not research or endorse any
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