Medical Expenses for dependant

Hello All, I have a client that her son was sent to a rehab for drugs. It was doctor prescribed for her son to get in and get help. Total Bill $31,941 Is that claimable?

Thanks in advanced

How old is the son? Does he live with his mother? Is he dependent on her for mental and/or physical therapy?

He is 22 years old and lives with his mother at home still. I would say he is dependent on her for mental therapy. He is a recovery drug addict.

Tim Boufford

“I have a client that her son was sent to a rehab for drugs.”
"He is 22 years old "

Not your problem then.

The mother should encourage her adult son to hire an Accountant to assist him in preparing his tax return.

Not necessarily. If the adult son is dependent - and is mentally or physically infirm - he may also be a dependant for tax purposes.

(FWIW I have two clients each with an “adult son” who is a recovering drug addict. Neither could be considered an “adult” in terms of capability and hiring an “Accountant” would be well beyond their personal capacity.)

After reading past the one-sentence length of Section 1 of the Income Tax Act, I would humbly refer you to the wording of Section 2(1) of the Income Tax Act…

And then also to Section 150(1) of said Act,

I shall cease responding to posts like this. It seems…pointless.

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Simple answer, Yes no problem. Reduced by 3% of kids income.

The Income Tax Act is a very very simple thing… All 3,304 pages of it, very very simple.

I had a client in this situation. Joe is correct. CRA would not allow the medical claim to the mother unless/until the son filed a tax return. $10,000 medical claim left on the table.

To be clear:

Nowhere do I (or would I) suggest that the son shouldn’t file - just that he would likely need assistance with doing so and may well be unable to do so on his own.

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I’m sorry, @SmallBizGuy, if you thought I was directing a response at you. I was only providing my client situation that, despite the unfortunate situation, CRA requires a tax return from someone who is likely unable to put it together.

@kevin This is almost inevitably the case with adults with addiction issues. (I worked in the Charity Sector for many years and my colleagues consistently reported things like this as a significant issue - one of the reasons for the CVITP at homeless shelters.)