Income Tax Act

Marginal note:Attendant care expenses

64 If a taxpayer in respect of whom an amount may be deducted because of section 118.3 for a taxation year files with the taxpayer’s return of income (other than a return of income filed under subsection 70(2), paragraph 104(23)(d) or 128(2)(e) or subsection 150(4)) for the year a prescribed form containing prescribed information, there may be deducted in computing the taxpayer’s income for the year the lesser of

• (a) the amount determined by the formula

  A - B

  where

  A

  is the total of all amounts each of which is an amount that was

  • (i) paid in the year by the taxpayer to a person who, at the time of the payment, is neither the taxpayer’s spouse or common-law partner nor under 18 years of age as or on account of attendant care provided in Canada to the taxpayer to enable the taxpayer to

    • (A) perform the duties of an office or employment,

    • (B) carry on a business either alone or as a partner actively engaged in the business,

    • (C) attend a designated educational institution or a secondary school at which the taxpayer is enrolled in an educational program, or

    • (D) carry on research or any similar work in respect of which the taxpayer received a grant,

    the payment of which is proven by filing with the Minister one or more receipts each of which was issued by the payee and contains, where the payee is an individual, that individual’s Social Insurance Number, and

  • (ii) not included in computing a deduction under section 118.2 for any taxation year, and

  B

  is the total of all amounts each of which is the amount of a reimbursement or any other form of assistance (other than prescribed assistance or an amount that is included in computing a taxpayer’s income and that is not deductible in computing the taxpayer’s taxable income) that any taxpayer is or was entitled to receive in respect of an amount included in computing the value of A, and

• (b) 2/3 of the total of

  • (i) the total of all amounts each of which is

    • (A) an amount included under section 5, 6 or 7 or paragraph 56(1)(n), (o) or (r) in computing the taxpayer’s income for the year, or

    • (B) the taxpayer’s income for the year from a business carried on either alone or as a partner actively engaged in the business, and

  • (ii) where the taxpayer is in attendance at a designated educational institution or a secondary school at which the taxpayer is enrolled in an educational program, the least of

    • (A) $15,000,

    • (B) $375 times the number of weeks in the year during which the taxpayer is in attendance at the institution or school, and

    • (C) the amount, if any, by which the amount that would, if this Act were read without reference to this section, be the taxpayer’s income for the year exceeds the total determined under subparagraph (i) in respect of the taxpayer for the year.

• (c) [Repealed, 1998, c. 19, s. 11(2)]