Which Spouse Should Claim Expenses?

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
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