TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

ATTENDANT CARE DEDUCTION [1 record]

Record 1 2007-11-07

English

Subject field(s)
  • Taxation
CONT

The attendant care expense deduction is available to individuals who are entitled to claim the disability tax credit and who have incurred expenses for personal care that are necessary to enable them to work.

OBS

This deduction recognizes the costs incurred by taxpayers eligible for the disability tax credit who require attendant care in order to earn business or employment income or to attend school.

PHR

Attendant care expenses deduction.

French

Domaine(s)
  • Fiscalité
CONT

La déduction pour frais de préposé aux soins est accordée aux particuliers qui ont droit au crédit d'impôt pour personnes handicapées et qui ont engagé des dépenses pour obtenir les soins personnels nécessaires afin de pouvoir travailler.

OBS

Cette déduction permet de tenir compte des coûts engagés pour les contribuables admissibles au crédit d'impôt pour personnes handicapées qui ont besoin des soins d'un préposé pour tirer un revenu d'une entreprise ou d'un emploi ou encore fréquenter un établissement scolaire.

Spanish

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