IN TOUCH
Bulletin for Caregivers
Spring 2013
Tax Tips Edition
This edition of In Touch provides some basic tax tips that may be
particularly useful for people with dementia and their families.
Please note that this information is a summary only. It is
meant to alert caregivers about some options they may want to
consider discussing with their tax preparer.
For complete information, contact the Canada Revenue Agency
(CRA) by calling 1-800-959-8281 or visiting their website at:
www.cra.gc.ca. Income tax rules are complicated and change
every year, so we encourage you to get professional help with
your taxes.
Caregiver Amount
You may be able to claim this amount if you or your spouse or common-law partner’s
child, grandchild, parent or grandparent (or other specified relatives) lives with you and
depends on you due to mental or physical impairment.
Parents and grandparents do not have to have impairment if they are 65 years of age or
older.
The net income of the dependent must be less than $19,435 (federal) or $18,635
(provincial).
The dependent must be 18 years of age or older, and must be a resident of Canada
(except child and grandchild).
A signed statement from a medical doctor is NOT required, so persons with mild
impairment may qualify.
You can claim this amount for more than one person.
You cannot claim this amount:
o For a spouse or common-law partner.
o If the person was only visiting you.
o If anyone else claims the Amount for an Eligible Dependant (see Page 2) for this
person.
If anyone (including you) can claim this amount for this person, no one can claim the
Amount for Inform Dependants Age 18 or Older (see Page 3) for this person.
You can split this claim if you and another person support the same dependant.
Please note that this information is a summary only. It is meant to alert caregivers about some
options they may want to consider discussing with their tax preparer. For complete information contact
the Canada Revenue Agency (CRA) at 1-800-959-8281 or visit their website at: www.cra.gc.ca.
www.alzheimerbc.org
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IN TOUCH Spring 2013
Family Caregiver Amount (New in 2012)
If you have a dependant with an impairment in mental or physical functions, you may be able
to claim an additional amount of up to $2,000 for one or more of the following:
Caregiver Amount (see Page 1)
Spouse or Common-Law Partner Amount (see below)
Amount for an Eligible Dependant (see below)
You must have a signed statement from a medical doctor showing when the impairment
began and what the duration of the impairment is expected to be. You can also claim this
amount for more than one person.
Spouse or Common-Law Partner Amount
You can claim this amount if you supported your
spouse or common-law partner and their net income
was less than $10,822 (federal) or $10,960
(provincial).
Both of you cannot claim this amount for each other
for the same year.
The net income cut-off may be impacted if you claim
the Family Caregiver Amount (see above).
Amount for an Eligible Dependant
You may be able to claim this amount if:
o You did not have a spouse or common-law partner or, if you did, you were not
living with, supporting, or being supported by that person.
o You lived with the dependant (in most cases in Canada) in a home you maintained.
The net income of the dependant must be less than $10,822 (federal) or $10,960
(provincial).
You may qualify if the dependant is your parent or grandparent or if the dependant is
your child, grandchild, brother or sister and depends on you due to mental or physical
impairment.
You cannot claim this amount:
o If the person was only visiting you.
o If you or someone else is claiming a Spouse or Common-Law Partner Amount
(see above) for this person.
o If someone else in your household is making this claim.
o If you are making a claim for this person for the Amount for Infirm Dependants
Age 18 or Older (see Page 3).
Please note that this information is a summary only. It is meant to alert caregivers about some
options they may want to consider discussing with their tax preparer. For complete information contact
the Canada Revenue Agency (CRA) at 1-800-959-8281 or visit their website at: www.cra.gc.ca.
www.alzheimerbc.org
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IN TOUCH Spring 2013
Amount for Infirm Dependants Age 18 or Older
You may be able to claim this amount if you or your spouse or common-law partner’s
child, grandchild, parent or grandparent (or other specified relatives) depends on you
due to mental or physical impairment.
The net income of the dependant must be less than $12,822 (federal) or $11,020
(provincial).
The dependant must be a resident of Canada.
You must have a signed statement from a medical doctor showing when the impairment
began, what the duration of the impairment is expected to be, and that the person is
dependent due to mental or physical impairment.
You can claim this amount for more than one person.
You cannot claim this amount if anyone (including you) is claiming the Amount for an
Eligible Dependant (see Page 2) or can claim the Caregiver Amount (see Page 1).
You can split this claim if you and another person support the same dependant.
Interested in a Tyze™ Personal Network?
Tyze Personal Networks (pronounced “Ties”) is a tool that helps an
individual, their family, friends, neighbours and care professionals build a private, online network of
support and stay connected. The Alzheimer Society of B.C. has received funding to allow a limited
number of families to set up Tyze networks at no charge. Visit the Tyze website at www.tyze.com to
learn more, and contact your local Alzheimer Resource Centre for more information about how you can
register for a free subscription.
Disability Amount
To claim this amount, a person must have a severe and prolonged impairment in
physical or mental functions in the tax year. Impairment is prolonged if it has lasted, or
is expected to last, for a continuous period of at least 12 months.
Persons diagnosed with Alzheimer’s disease or another dementia who meet certain
conditions set out by CRA may qualify.
Under certain conditions, your dependant, spouse or common-law partner may be able
to transfer some or all of this amount to you.
The doctor (or other qualified professional) must complete the ‘Disability Tax Credit
Certificate’ (Form T2201). Make sure that this form is dated to the year of diagnosis or
earlier, if possible, so that you are able to adjust your tax returns from previous years to
benefit fully (using the ‘Adjustment Request’ form).
If the qualified professional charges you fees to complete the Disability Tax Credit
Certificate, you may be able to claim these as Medical Expenses (see Page 4).
If claiming this amount for the first time, the Disability Tax Credit Certificate must be
“paper-filed”. Once approved, there is no need to submit this form each year.
This amount may be impacted by claims for Attendant Care (see Page 5).
Please note that this information is a summary only. It is meant to alert caregivers about some
options they may want to consider discussing with their tax preparer. For complete information contact
the Canada Revenue Agency (CRA) at 1-800-959-8281 or visit their website at: www.cra.gc.ca.
www.alzheimerbc.org
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IN TOUCH Spring 2013
Medical Expenses
You can claim a non-refundable tax credit for medical expenses incurred on behalf of
yourself, your spouse or common-law partner, and by specified relatives who were
dependent on you for support during the year.
If the medical expenses are for a dependant other than a spouse, common-law partner
or minor child, the ability to claim this tax credit is based on the net income of the
dependant, not of the taxpayer.
Some examples of eligible expenses are:
o Walking aids and wheelchairs
o Prescription medications
o Hearing aids
If medical treatment is not available to you within 40
kilometres of your home, you may be able to claim
the cost of your transportation to get the treatment
somewhere else. Accommodation, meal, and parking
expenses may also be eligible if you had to travel at
least 80 kilometres.
Visit www.cra.gc.ca/medical for details.
Refundable Medical Expense Supplement
This refundable tax credit is available to working individuals with low income and high
medical expenses. Your employment income must be $3,268 or more to qualify.
The amount of this supplement is 25 per cent of the medical expenses that qualify for
the Medical Expenses tax credit (see above). The amount is reduced by 5 per cent of
combined family income in excess of $24,783.
Changes to Income Tax Filing Options
There have been three significant changes that may impact how you file your taxes this year:
1) The Canada Revenue Agency (CRA) will no longer mail income tax and benefit packages unless you
request them. However, paper returns will still be accepted. The 2012 T1 General Income Tax and
Benefit Package is still available on the CRA website and at Canada Post outlets and Service
Canada offices. To order paper copies of the forms and publications you need for home delivery,
visit www.cra-arc.gc.ca/cgi-bin/puborder.cgi?lang=en or call 1-800-959-2221.
2) The CRA is no longer producing abbreviated forms and guides. This means that all taxpayers must
use the T1 General Income Tax and Benefit Guide and Forms.
3) Due to declining use, the CRA has discontinued the TELEFILE service that let individuals file simple
tax returns over the telephone.
If you need help completing your tax return, you may qualify for assistance through the Community
Volunteer Income Tax Program. In partnership with CRA, community organizations host tax preparation
clinics and arrange for volunteers to prepare tax returns for eligible individuals. For more information,
visit www.cra.gc.ca/volunteer or call 1-800-959-8281.
www.alzheimerbc.org
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IN TOUCH Spring 2013
Attendant Care (at home or in an establishment)
You can claim amounts you or your spouse or common-law partner paid for attendant
care at home or in retirement homes, homes for seniors, nursing homes (full-time care),
group homes or other institutions.
The certification needed to claim attendant care as medical expenses, and whether you
can also claim the Disability Amount (see Page 3), depends on the type of expense.
Refer to the CRA Guide titled ‘Medical and Disability Related Information’ to learn more.
If receiving services at home, you can only claim for the period when the person is at
home and needs care.
You can claim attendant care expenses as medical
expenses that include your share of the salaries and wages
paid for care in a facility to employees performing duties
such as health care, food preparation, housekeeping,
transportation and activities. You cannot claim the cost of
rent, food, administration or other operating costs.
You must send CRA a detailed financial summary from the
facility that clearly shows the amounts paid for staff salaries
that apply to attendant care services.
An attendant who is hired privately will probably be considered an employee. Refer to
the CRA Guide titled ‘Employee or Self-Employed?’ for more information.
An attendant cannot be your spouse or common-law partner.
Getting Authority to Handle Financial Affairs
It is important for families impacted by Alzheimer’s disease or another dementia to plan ahead for legal
and financial matters. It is strongly encouraged that families consult a lawyer or notary public for
assistance with preparing legal documents.
The following resources provide information on getting the authority to handle another person’s financial
affairs.
CRA Form T1013: Authorizing or Cancelling a Representative
Taxpayer information is considered confidential according to the CRA. Consent can be given for
another person to act as a representative for income tax matters by filling out Form T1013. If the person
with dementia has a legal representative (e.g., power of attorney or guardian), Form T1013 is not
required.
Nidus Personal Planning Resource Centre and Registry
This non-profit organization offers information on powers of attorney and other legal documents. Visit
www.nidus.ca or call 604-408-7414 for details.
Please note that this information is a summary only. It is meant to alert caregivers about some
options they may want to consider discussing with their tax preparer. For complete information contact
the Canada Revenue Agency (CRA) at 1-800-959-8281 or visit their website at: www.cra.gc.ca.
www.alzheimerbc.org
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IN TOUCH Spring 2013
GST/HST Exempt Goods and Services
Some goods and services used by persons with Alzheimer’s disease or another
dementia are exempt from the goods and services tax / harmonized sales tax
(GST/HST).
If you paid GST/HST in error, you can ask the supplier for a refund or a credit.
If you cannot get a refund or a credit from the supplier (for example, if the supplier
refuses or goes out of business), you can apply to the CRA for a rebate by completing
the ‘General Application for Rebate of GST/HST’ (Form GST189).
Some examples of exempt expenses are:
o Certain health care services
o Certain homemaker services
o Personal care and supervision services
o Certain medical devices and supplies
Refer to the CRA Guide titled ‘Medical and Disability Related Information’ to learn more.
How Will the Next B.C. Government
Deal with Dementia?
B.C. resident Jim Mann was diagnosed with
Alzheimer’s disease in 2007 at age 58. Jim is
sharing his story and his vision for an action plan
for the 70,000 British Columbians who live with
dementia and their family members. With 15,000
new cases each year, the rising tide of dementia
is set to become a crisis within the term of B.C.’s
next premier.
In the lead up to the B.C. election in May, Jim is visiting communities across the province to urge
families impacted by dementia to speak with their local MLA’s. Jim and the Alzheimer Society of B.C.
seek action from the next B.C. government to develop and implement a comprehensive, funded
dementia action plan that includes:
Support for family caregivers
Policies and programs that support early diagnosis and intervention
Standards of care and tools for health-care providers
Improved access to the Alzheimer Society of B.C.’s First Link ® program
(www.alzheimerbc.org/We-Can-Help/First-Link.aspx)
Ongoing evaluation to track progress of the plan
To learn what you can do, visit www.alzheimerbc.org/We-Can-Help/Advocacy.
Please note that this information is a summary only. It is meant to alert caregivers about some
options they may want to consider discussing with their tax preparer. For complete information contact
the Canada Revenue Agency (CRA) at 1-800-959-8281 or visit their website at: www.cra.gc.ca.
www.alzheimerbc.org
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IN TOUCH Spring 2013
Learn about dementia from the comfort of your home
Hazel recently moved to B.C. from the East Coast, to be near her mother.
She has participated in two tele-workshops, and checked out some of the
recorded sessions archived on the Alzheimer Society of B.C. website.
Hazel initially found out about the tele-workshops when she visited one of
the local Alzheimer Resource Centres. She saw the tele-workshop poster,
then followed up on the website. Her experience with them so far has been
extremely positive. She says they are convenient, always on time, a good
length, and allow for questions. She sums up her experience with them by
saying that she has “got a lot without being overwhelmed.” She is thrilled to
be getting current information without having to sift through reams of
material on her own. A bonus is that she can go back to the material on the
website if she feels she missed anything.
Hazel’s situation is an example of families working together to support a person with
dementia. Her sister in Alberta also has participated in tele-workshops with the Alzheimer
Society of B.C. As a home care worker herself, her sister is impressed with the quality of the
material and the Alzheimer Society of B.C. website. Doing the same workshops despite the
miles that separate them is building a basis of common information as their family moves
forward in supporting their mother.
Asked to sum up the value of the tele-workshops, Hazel said, “Quality and convenience.”
What are the tele-workshops?
The tele-workshops are educational sessions on various topics related to dementia and
caregiving. They are open to everyone, but aimed at family caregivers and other family
members. They can be listened to on the phone, and the PowerPoint presentation and the
presenters can be seen simultaneously on the internet if you have access to it.
Meet the presenters
Provincial Coordinator, Programs and Services - Jan Robson
Marc Labreque - Provincial Coordinator, Programs and Services
To learn more about tele-workshops, view archived sessions and receive notifications about
upcoming sessions, go to www.alzheimerbc.org and click on We Can Help.
Upcoming Tele-Workshop: Driving and Dementia - April 11, 2013, 7 p.m. (Pacific)
Family caregivers will explore some of the issues around driving cessation, including how to evaluate
when driving is no longer safe and how to approach discussions on the subject. The workshop also
offers strategies for keeping the person with dementia from driving and suggests alternative methods of
transportation.
Phone: 1-866-994-7745 (Participant pass code: 1122333)
Or Website and Phone: momentum.adobeconnect.com/alzheimerbc (Enter as a guest)
www.alzheimerbc.org
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IN TOUCH Spring 2013
Are you a person with
dementia?
The Alzheimer Society of B.C. also
publishes Insight, a bulletin for and by
people with dementia. To subscribe:
Subscribe to In Touch
Would you like to subscribe to
receive your own copy of In Touch in
the mail or by e-mail at no charge?
If you haven’t already done so:
Visit our website at
www.alzheimerbc.org/News-andEvents/Newsletters.aspx
Visit our website at
www.alzheimerbc.org/News-andEvents/Newsletters.aspx
Call 604-681-6530
(toll-free 1-800-667-3742)
Call 604-681-6530
(toll-free 1-800-667-3742)
Email Insight@alzheimerbc.org
Email In-Touch@alzheimerbc.org
Dementia Helpline
1-800-936-6033
(Lower Mainland 604-681-8651)
Tuesday to Friday, 10 a.m. to 4 p.m.
A confidential province-wide support and
information service for anyone with
questions about dementia, including
people with dementia, their caregivers,
family and friends, professionals, and the
general public.
Contribute to In Touch
Do you have a topic you would like to
see covered in In Touch?
Do you have content you would like
to publish in In Touch (personal
stories, photos, poems, etc.)?
Email In-Touch@alzheimerbc.org
Call Anthony at 604-742-4933
(toll-free 1-800-667-3742)
Mail to the address below with
attention to In Touch
Please provide your name, mailing
address, phone number and/or e-mail
address if you would like to be
contacted.
Our Vision
Our ultimate vision is to create a
world without Alzheimer’s disease
and related dementias.
Our Mission
The Alzheimer Society of B.C. exists
to alleviate the personal and social
consequences of Alzheimer’s disease
and related dementias, to promote
public awareness and to search for
the causes and the cures.
www.alzheimerbc.org
In Touch is published by:
#300 - 828 West 8th Avenue
Vancouver, B.C. V5Z 1E2
Phone: 604-681-6530
Toll-free: 1-800-667-3742
Fax: 604-669-6907
Email: info@alzheimerbc.org
Website: www.alzheimerbc.org
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