People think of the most common medical expenses as deductions, such as dental, chiropractic and prescriptions. But did you know that the following are also medical deductions?
Air conditioner
If you have a severe chronic ailment and require an air conditioner, you can claim $1,000 or 50% of the amount paid. A prescription is required.
Attendant care expenses
Attendant care is care given by someone who does personal tasks which you cannot do for yourself. This includes care in certain types of institutions.
Different rules apply depending on if you live in a nursing home or retirement home, or have an attendant coming into your home.
In a nursing home, all regular fees are eligible as a medical expense. These fees include costs for food, accommodation, nursing care, activities fees. Extra personal care such as hairdresser fees do not qualify as a medical expense.
In a retirement home, only the wages paid for part-time attendant care are eligible as a medical deduction. The duties performed must be for food preparation, housekeeping, health care, activities, transportation, and salon services if included in the monthly fee. Accommodation and food cannot be claimed as a medical expense.
In some instances you must qualify for the disability tax credit for qualify for attendant care.
Furnace
The amount paid for an electric or sealed combustion furnace to replace a furnace that is neither of these where the replacement is necessary because of a severe chronic respiratory ailment or an immune system disorder. A prescription is needed.
In vitro fertility program
You can claim the amount paid to a medical practitioner or a hospital.
Laser eye surgery
You can claim the amount paid to a medical practitioner or a hospital.
Moving expenses
If you have a severe and prolonged mobility impairment, or lack normal physical development, you can claim moving expenses to housing that is more accessible, to a limit of $2,769.
Personalized therapy plan
The wages incurred to design a plan are eligible medical expenses if certain conditions are met. Please see us for details!
Travel expenses
If you require medical treatment that is not available in your area and is at least 40 km away (one way) from your home, you can claim transportation costs to get there. Canada Revenue Agency allows $.55/km as a medical deduction. If you are required to travel at least 80 km away (one way) from your home, then you can claim mileage, meals at $17/meal, parking costs, and hotel accommodation if required.
Come in and see us to determine if you qualify for this credit.