Medical Expenses CRA: What You Can Claim for a Parent's Care, Including Attendant Care
How the medical expense tax credit works for 2025 returns: the threshold, which line to use for a parent, how retirement home attendant care and nursing home fees count, the disability amount trade-off, and the receipts the CRA asks for.
By Jonathan Kennedy · Last reviewed October 2026
Photo: Wonderlane, CC BY 2.0
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For 2025 returns, you can claim eligible medical expenses above the lesser of 3% of net income or $2,834, for any 12-month period ending in the tax year (Canada Revenue Agency, RC4065, checked October 2026). Expenses for yourself, your spouse and children under 18 go on line 33099; expenses you paid for a parent or other dependant go on line 33199, using that person's net income for the threshold.
Maybe the care bills have started to stack up: a retirement home suite, private nursing at home, mobility equipment, the drugstore every week. You're keeping the receipts in a shoebox and wondering what, if anything, comes back at tax time. The answer is often more than families expect, especially for care in a retirement home or at home.
Do this next:
- Ask the retirement home or agency for a receipt that splits out attendant care (the care staff's salaries and wages) from rent and meals.
- If your parent may qualify for the disability tax credit, apply first: see our disability tax credit guide. It changes what you can claim.
- Paying for care at home? Our home care tax credit guide covers agency invoices, nursing and live-in help in detail.
What is the medical expense threshold for 2025?
Your total eligible expenses must be above the lesser of 3% of the patient's net income or $2,834. Only the part above that amount counts toward the credit. The federal credit is the lowest federal tax rate (14.5% for 2025 returns) times the claimable amount, and Ontario adds its own provincial credit on top.
Example (illustrative): a parent with $40,000 of net income has a threshold of $1,200 (3%). If their care and medical bills came to $18,000, they can claim $16,800.
Our take: For families paying privately for care, this is usually the biggest tax break available. Don't leave it to the last week of April. Gather the receipts by care provider every quarter.
Who claims: you or your parent?
Either can, and the best choice depends on whose tax it reduces more.
| Who paid | Line | Threshold uses |
|---|---|---|
| Your parent, for themselves | 33099 on their return | Their net income |
| You, for your spouse or a child under 18 | 33099 on your return | Your net income |
| You, for a parent or other dependant | 33199 on your return | The dependant's net income |
A credit only reduces tax owed. If your parent's income is low enough that they pay little tax, claiming on the return of the person who paid (often an adult child) can recover more. The parent must have depended on you for support for you to claim on line 33199.
Can you claim retirement home fees as a medical expense?
Usually not the whole fee. Rent, meals and housekeeping aren't medical expenses. What you can claim is the attendant care part: the salaries and wages of staff who give personal care (help with bathing, dressing, medication and similar), as long as your parent qualifies for the disability tax credit (approved Form T2201).
- The retirement home must give you a receipt or breakdown showing the attendant care amount.
- For care in a retirement home, the claim is limited to $10,000 a year ($20,000 in the year of death) if you also claim the disability amount. In Ontario, the provincial limit is $17,627 ($35,253 in the year of death).
- Without the disability amount, there's no dollar limit on the attendant care part, so compare both ways.
At what a full-service home costs (retirement home costs in Ontario), the care portion can be a large share of the bill. Ask for the breakdown before you tour the next home: a good operator has it ready.
Can you claim nursing home or full-time care fees?
Yes, and here the whole fee can count. If your parent lives in a nursing home and gets full-time care there, the entire amount paid for that care can be claimed (including room and board). The catch: you then can't also claim the disability amount for the same person. You choose one.
The same either-or rule applies to a full-time attendant at home. Your parent needs an approved T2201 or a medical practitioner's certification that they're likely to depend on others for their personal needs for a long and continuous period.
Our take: For a parent with high care costs, the full-fee claim usually beats the disability amount by a wide margin. Run both before filing, or ask a tax preparer who works with seniors to do it.
What else counts as a medical expense?
Commonly claimed items for older adults, from the CRA's list:
- Private nursing and attendant care, including at home (home care costs).
- Prescription drugs, dental work, eyeglasses and hearing aids.
- Wheelchairs, walkers, patient lifts and hospital beds (some need a prescription).
- Renovations that help a person with a severe mobility impairment get around the home (also see the home accessibility credit).
- Travel to get care not available nearby, in some cases.
Keep every receipt and the prescription where one is needed. The CRA may ask for them even if you file online.
How do you claim for a parent who lives with you?
The same line 33199 rules apply, whether or not they live with you. If they do, you may also qualify for the Canada caregiver credit, which is separate and can be claimed alongside medical expenses.
What if the money comes from the parent's RRIF?
A bigger RRIF withdrawal to pay for care adds income, but large medical expense claims in the same year can offset much of the tax. Our RRIF minimum withdrawal guide shows how to plan the timing.
Frequently asked questions
What is the medical expense threshold for 2025?
The lesser of 3% of net income or $2,834 for 2025 returns. Only eligible expenses above that amount count toward the credit.
Can I claim my parent's retirement home fees on my taxes?
Usually only the attendant care part (care staff salaries and wages), and only if your parent qualifies for the disability tax credit. Ask the home for a receipt that shows that amount. Rent and meals aren't eligible.
Can I claim both attendant care and the disability amount?
For attendant care in a retirement home, yes, up to $10,000 a year ($20,000 in the year of death) federally. For full-time care in a nursing home or a full-time attendant at home, it's one or the other.
Which line do I use for my parent's medical expenses?
Line 33199, for other dependants who depended on you for support. The 3% threshold uses your parent's net income, not yours.
Can I claim medical expenses from more than one year?
You can choose any 12-month period that ends in the tax year, as long as the expenses weren't claimed before. This lets you group a large stretch of care costs into one claim.
Last reviewed October 2026. We keep our guides current as costs, programs, and options change.
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