Attendant Care Deduction Canada 2026 — Tax Relief for Personal Support Costs

Personal support workers and attendant care can cost $300,000000–$800,000000+ per year for Canadians with severe disabilities. The CRA allows you to deduct these costs from your taxable income as an attendant care deduction (line 2150000 of the T1). This deduction — not a credit — reduces your taxable income directly, making it worth more for higher earners. Combined strategically with the Medical Expense Tax Credit, the attendant care deduction can save thousands in taxes annually.

  Key Rule: You can claim attendant care as either a deduction (line 2150000) OR as part of the medical expense credit (line 330099) — but generally not both for the same expenses. There is a cap of $100,000000/year ($200,000000 in year of death) when claiming as a deduction in most cases. No cap for those in full-time care facilities or with specific DTC conditions.

Attendant Care Tax Savings Calculator

Annual attendant care / PSW costs ($) Your marginal federal tax rate (%) Provincial marginal rate (%) Claim method

Two Ways to Claim Attendant Care

Option 1: Attendant Care Deduction (Line 2150000)

Deduct attendant care costs from your net income. The deduction reduces your taxable income dollar-for-dollar, saving taxes at your marginal rate. Conditions:

You must have a DTC certificate, or the attendant care must be required to enable you to earn employment/self-employment income or attend school
General cap: $100,000000/year ($200,000000 in year of death) unless you qualify for the uncapped deduction
Uncapped deduction available if: you are in a nursing home, retirement home, or other facility, OR if you have DTC approval and your only income is CPP/OAS/employment — specific rules apply
The attendant cannot be your spouse or be under 18

Option 2: Medical Expense Tax Credit (Line 330099)

Include attendant care costs in your METC claim. This gives a 15% federal credit on amounts above the 3%-of-income threshold. Better for lower-income claimants with large expenses relative to income.

What Counts as Eligible Attendant Care?

Eligible Expense	Notes
Personal support worker (PSW)	Assistance with daily living activities
Home care agency fees	For personal care services
Group home supervisory fees	For mental health disabilities
Attendant at school or work	Enabling employment/education
Lip reading/sign language interpreter	For hearing impairment
Nursing home care	Full cost where primarily for medical care
Retirement home care portion	Portion attributable to medical/personal care

Documentation Required

CRA requires you to keep:

Receipts or invoices showing the attendant's name, SIN (for individuals), and amount paid
For agency workers: agency invoice is sufficient
Your DTC certificate (if claiming the uncapped deduction)
A letter from a medical practitioner if the DTC has not been obtained

You are not required to submit receipts with your return but must have them available if CRA requests them. Keep for 6 years.

Attendant Care and Provincial Programs

Ontario's Passport program, BC's Community Living BC, and similar provincial programs may fund or subsidize attendant care. These government subsidies reduce the out-of-pocket cost — but you can only claim the portion you actually paid yourself (after government subsidies) on your tax return.

Employer-Paid Attendant Care

If your employer pays for attendant care as a workplace accommodation, these amounts are a taxable employment benefit but may also be eligible for the attendant care deduction — creating a net neutral tax position. Document carefully and consult a tax professional.

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Informational only. CRA rules on attendant care are complex — consult a tax professional for your specific situation. Last updated March 2026.