# Nursing Home for part of the year



## jimcl (Apr 17, 2012)

First post - and appreciate any clarification! I can't find this specific issue dealt with by CRA.

My mother in Manitiba moved to a Personal Care (nursing) Home in November 2011. Prior to that, she was in an assisted care facility. In prior years, I claimed the disability amount and medical expenses, including the allowable portion of assisted care facility fees.

My question relates to how to deal with a part year in this situation. Should I claim the disability amount (pro-rated?) and expenses up to October, and then the PCH fees for Nov-Dec. Or should I just claim disability amount and medical expenses for 2011, and claim the PCH fees for a 12-month period (November 2011-October 2012) ending in 2012?
Thanks


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## praire_guy (Sep 8, 2011)

You can claim one or the other, but not both. Whichever is higher. 

My inlaw entered a PCF in may, so 9 months of pch was much higher than medical deductions. 

Important point: if you are going to claim full costs of a PCF you MUST have a disability certificate. It only has to be submitted once, and it is kept on file.


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## caricole (Mar 12, 2012)

jimcl said:


> Prior to that, she was in an assisted care facility. In prior years, I claimed the disability amount and medical expenses, including the allowable portion of assisted care facility fees.
> 
> My question relates to how to deal with a part year in this situation. Or should I just claim disability amount and medical expenses for 2011,
> Thanks


First things first

1) Your mother has already a disability certificate

2) Only if the nursing home cost exeeds the disability exemption can you make the choise of claiming one or the other

3) The 2 months nursing-home cost will probably not exeed the disability exemption...

4) So you can claim the sum of both...medical expences for 10 months, nursing-home cost for 2 months plus DISABILITY EXEMPTION
=================================================================
I mentioned it before...there is one other thing very few people know or apply

I applied it for 2 aunts for several years....

«RENT AS A MEDICAL EXPENCE IN CERTAIN CIRCUMSTANCES»

Can apply to an «ASSISTED CARE FACILITY»

It works like this

1) The person must have a disability certificate

2) A docter must sign another certificate stating that the facility provides « NESCESSARY SERVICES RELATED TO THE PATIENTS DISABILITY» without other detail 

a few examples:

In our case....disability = mobility problems, in case of a fall in the appartment, every room as a panic button and someone from the nursing staf will come to help

Other cases: the person can not coock...the home provides a cafetaria facility where she can get warm meals ( of coarse she will have to pay for the meals)

A person is forgetful...a nurse will come 2 or 3 times a day to make sure the prescribed medication is taken on time

A person has big problems of mobility, can hardly go to the cafetaria, the home provides room service for meals

So, the rent of 14.000$ was claimed as medical expence...but the disability amount of 7.000$ could not be used

It is not for everyone...but certain people could use it if the proper procedure is followed...a SECOND DOCTORS CERTIFICATE

Wheni asked the certificate, the doctor did not know about it...she said thank you...I will use it for my mother

So it is up to you to get the most favorable expences or exemptions

my opinion


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## jimcl (Apr 17, 2012)

*Confusion reigns*

Thank you to praire_guy and caricole for replying.

Your answers are completely different however, when it comes to my question: Can I claim both disabilityallowance/medical expenses and PCH fees in the same 2011 tax year?

praire_guy indicates I cannot claim both disability/expenses and PCH fees in 2011. If correct, I would claim disability allowance/medical expenses in 2011 and PCH fees from November 2011 to October 2012 in 2012 tax year.

caricole indicated that I can claim both in 2011. If correct, I would claim both in 2011 and claim January 2012 to December 2012 PCH fees in 2012 tax year.

Eagerly awaiting further clarification!


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## praire_guy (Sep 8, 2011)

Respectfully, caricole is wrong. You claim one or the other. 


http://www.cra-arc.gc.ca/E/pub/tg/rc4064/rc4064-e.html#_Toc304462451


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## caricole (Mar 12, 2012)

praire_guy said:


> Respectfully, caricole is wrong. You claim one or the other.
> 
> http://www.cra-arc.gc.ca/E/pub/tg/rc4064/rc4064-e.html#_Toc304462451


Dont worry about contradicting me, it is confusing for everyone

I went thru it for several years for 2 elderly aunts who had both a disability certificate

Even the link of CRA is not clear and does not cover everything

I was claiming with succes in both cases «RENT» of 14.000$

But «RENT AS A MEDICAL EXPENSE» 

Attendant care in your home is differend

Full time attendant care in an old folks home..is differend

A Provincial long term care facility is differend again

Prescription drugs that you have to pay...can be added at all times

You mentioned «MEDICAL EXPENCES» for 10 months....definitly deductibles

The 2 monts long term care facility...their example is for 12 months, if it comes to worst...the disability amount of 7K could be reduced prorato to 10/12 allowable

The whole thing relies on the wording of the 10 months

«Medical expences» or «ATTENDANT CARE»..in wich case you have to provide receipts from the attendant

By the way, what did you claim for 2010

Some peaple have a disability certificate but do not need a part-time or full-time attendant

In 2012 it becomes simple...12 months long term care cost «OR» disability amount of 7K...not both

PS:

I am trying to locate the judgement «RENT A MEDICAL EXPENSE IN SOME CASES» it is somewhere in my 15 year old archives....but where ???


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## jimcl (Apr 17, 2012)

Again thank you both.
I read all I could and still never found a direct answer to the part-year question. My software TurboTax, did not make it easy for me to divide the year, SO...

I submitted based on claiming the Disability Amount and medical expenses as incurred in 2011. I think I will be able to claim Personal Care Home fees for the 12-month period from November 2011 to October 2012 on 2012 taxes - then there is no loss of any of the deductions for my mother.

caricole: in answer to your question: in 2010 I claimed allowable portion of assisted care facility costs, additional assisted care that I hired privately, the disability amount and medical expenses not reimbursed by Blue Cross.


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