Supporting someone at home often comes with transportation, medical appointments, paid assistance and everyday expenses, along with a growing collection of receipts and paperwork.
When tax season arrives, it helps to know which of those expenses may qualify for a tax credit.
In Canada, three tax provisions are worth understanding. Each has its own eligibility requirements, and a review with a qualified tax professional can help determine which ones apply to your circumstances.
1. Canada Caregiver Credit
The Canada caregiver credit is a federal, non-refundable tax credit that may be available to people who support an eligible spouse, common-law partner or dependant with a mental or physical infirmity.
Eligibility depends on:
Your relationship to the person receiving support.
The person's impairment and circumstances.
The dependant's income.
Other tax credits being claimed.
As a non-refundable credit, it reduces the federal income tax you owe. Its value therefore depends on your tax situation.
For eligibility details, visit the Canada Revenue Agency's Canada caregiver credit guidance.
2. Medical Expenses and Attendant Care
Some attendant-care expenses may qualify for the federal medical expense tax credit.
The Canada Revenue Agency (CRA) applies specific rules concerning the person receiving care, the services provided and the documentation supporting the claim.
Service descriptions matter because personal assistance, housekeeping, transportation and nursing may be treated differently depending on the circumstances.
Depending on the type of claim, eligibility may require approval for the disability tax credit or written certification from a medical practitioner. Special rules can also apply when attendant-care expenses and the disability tax credit are claimed together.
If you pay for home support, keep:
Detailed invoices identifying each service.
Dates of service and amounts paid.
Receipts and proof of payment.
Relevant medical documentation or certifications.
A clear invoice shows exactly what each service was. These records help a qualified tax professional determine which expenses may qualify under the applicable rules.
For additional information, review the CRA's guidance on attendant-care and care-facility expenses.
3. Ontario Seniors Care at Home Tax Credit
The Ontario Seniors Care at Home Tax Credit is a refundable credit for eligible low- to moderate-income seniors with qualifying medical expenses.
The credit is calculated at 25% of claimable medical expenses, up to $6,000 in claimable expenses, for a maximum credit of $1,500. The amount is also affected by family net income.
Eligibility requirements include:
Age: You or your spouse or common-law partner turned 70 or older during the tax year.
Residency: You were an Ontario resident at the end of the tax year.
Income: Family net income affects the amount of the credit.
Eligible expenses: Qualifying medical expenses form the basis of the claim, subject to applicable calculation rules.
Because the credit is refundable, eligible seniors may receive an amount even when they owe no income tax.
The credit can also be claimed alongside the federal and Ontario medical expense tax credits for the same qualifying expenses, subject to their respective rules.
Adult children who help coordinate or pay for a parent's care can confirm with a qualified tax professional who is entitled to claim particular expenses.
For more information, visit Ontario's Seniors Care at Home Tax Credit guidance.
Five Questions to Bring to Your Tax Professional
Before filing, consider these five questions:
Who paid for the expense, and who received the service? The answer helps establish who may be eligible to make a claim.
What services were provided? Detailed descriptions identify the type of care associated with each expense.
Are our records complete? Gather invoices, receipts, proof of payment and relevant medical documentation.
Is disability tax credit approval or medical certification required? Some claims depend on specific eligibility requirements and supporting evidence.
Which credits apply, and how do they work together? Understanding the interaction between credits helps ensure claims are made appropriately.
These questions can make conversations with a tax professional more focused and productive.
Care Planning Includes Financial Questions
Clear information about care helps individuals and families make informed financial decisions.
Before arranging support, it is useful to understand which services are included, how care will be coordinated, who to contact when circumstances change and how costs are calculated.
At Garrison Care, we begin with an initial needs assessment and develop a care plan based on the individual's circumstances. We coordinate appropriate support and establish communication arrangements with the client and, where authorized, their family.
Our invoices identify services by type and date, helping clients and families maintain clear records of the support provided and the associated costs.
These records can also make discussions with a qualified tax professional easier when reviewing potential care-related claims.
For questions about tax eligibility, the CRA, Ontario's official guidance and a qualified tax professional are the appropriate resources.
Considering home support for yourself or someone you care about?
Contact Garrison Care to discuss your care needs and available support options.
Important information: This article provides general educational information about potential claims for the 2026 tax year and is not individualized tax, legal or financial advice. Eligibility, qualifying expenses, income thresholds and credit amounts are governed by applicable federal and provincial rules. Consult current CRA and Ontario guidance and a qualified tax professional before making a claim.
