This is a simplified table of various expenses and who should receive the funds or claim them on the income tax form. This will apply to most cases; however there may be exceptions to the rule, such as separation or custody issues. For some credits, it may not matter which spouse claims it. In those cases, I have simplified it to the higher income spouse in case the lower income spouse doesn’t have enough tax room to utilize it.
| BC Autism Funds | Not applicable | This is a non-taxable benefit. |
| Disability Tax Credit (also known as the disability amount) | The higher income spouse | This tax credit is claimed once per year on the income tax form. The form T2201 must be filed to claim this. |
| Medical Expenses | The lower income spouse | Exception is if the lower income spouse’s income is so low that he/she can’t use the non-refundable tax credit. In this case the higher income spouse should claim it. Tax software will assist in the determination of who should claim it. |
| Attendant Care | The lower income spouse | This is a medical expense so the comments above apply. $10,000 for each spouse (separate receipts) may be claimed and then combined. |
| Canada Child Benefit and Child Disability Benefit | The lower income spouse | These benefits are non-taxable |
| Respite | Not Applicable | This is a non-taxable item |
| Child Care | The lower income spouse | Only if it is an eligible expense |
| The Canada Caregiver Amount | The higher income spouse | |
| Home Accessibility Tax Credit | The higher income spouse | |
| BC Home Accessibility Tax Credit | The higher income spouse | |
| Home Buyers Amount | The higher income spouse | |
| Multi-Generational Tax Credit | The higher income spouse |
Autism Funding in BC 