Words and Phrases - "care"

a
88
b
44
c
80
d
54
e
38
f
31
g
20
h
14
i
74
j
2
k
2
l
32
m
56
n
25
o
38
p
81
q
3
r
77
s
90
t
47
u
16
v
9
w
23
y
2

2 June 2010 External T.I. 2009-0343381E5 F - Frais de préposé aux soins

Summary Under
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(b)
behavioural and cognitive therapy of autistic child 35 hour per week likely was not “care”

A mother of an autistic child, who qualifies for the credit for mental impairment in subsection 118.3(1), hired an applied behaviour analysis therapist to intellectually stimulate her child, and who cares for the child 35 hours a week, using an individual analysis teaching methodology to stimulate cognitive skills on a daily basis and increase the child’s autonomy – as well as applying behavioural strategies. CRA stated:

[Such] expenses … cannot be characterized as for "care" within the meaning of paragraph 118.2(2)(b) since what is involved is more a matter of there being a learning endeavour in order to meet the personal needs of the person with an impairment than of assisting that person in daily activities that the person cannot perform on the person’s own because of the person’s impairment.

However … if the therapist's expenses satisfy all the conditions of application of one of paragraphs 118.2(2)(a), (e), (I.9) or (I.91), the therapist's fees could then give rise to an entitlement to the tax credit … .

Words and Phrases
care