

What we mean by nursing home – A nursing home is generally considered to be a facility that gives full-time care, including 24-hour nursing care, to individuals who are unable to care for themselves. To decide who should claim the medical expenses for Rob on line 33199, Richard and Pauline will have to make the same calculation using Rob’s net income. In this case, it is better for Pauline to claim all the expenses for Richard, herself, and their daughter Jen on line 33099. The difference is $2,860, which is the amount he could claim on his tax return. Because the result is less than $2,421, he subtracts $1,440 from $4,300. He calculates 3% of that amount, which is $1,440. The difference is $3,340, which is the amount she could claim on her tax return. Because the result is less than $2,421, she subtracts $960 from $4,300. She calculates 3% of that amount, which is $960. Pauline’s net income (on line 23600 of her return) is $32,000. Since Rob is over 18, his medical expenses should be claimed on line 33199. Either Richard or Pauline can claim this amount on line 33099 of their tax return (Step 5 – Federal tax). Since Jen is under 18, Richard and Pauline can combine her medical expenses with theirs, for a total of $4,300. You have to calculate, for each dependant, the medical expenses that you are claiming on line 33199. your or your spouse’s or common-law partner’s parents, grandparents, brothers, sisters, uncles, aunts, nephews, or nieces who were residents of Canada at any time in the year.your or your spouse’s or common-law partner’s children who were 18 years of age or older at the end of the tax year, or grandchildren.Line 33199 – You can claim the part of eligible medical expenses you or your spouse or common-law partner paid for any of the following persons who depended on you for support: your or your spouse’s or common-law partner’s children who were under 18 years of age at the end of the tax year.Line 33099 – You can claim the total eligible medical expenses you or your spouse or common-law partner paid for any of the following persons:

You can claim medical expenses on line 33099 or 33199 of your tax return under Step 5 – Federal tax.
