CRA Notice of Assessment for Long-Term Care in PEI

The Health PEI Long-Term Care Subsidization Program does not care about your parent's house, their savings account, or their RRSP balance. The daily rate calculation hinges on one number from one document: Line 23600 of their prior-year Canada Revenue Agency Notice of Assessment. If the required documents are not received within 30 days of placement approval, the subsidy application is cancelled and the full private-pay rate applies.

That single deadline creates the most common financial crisis PEI families face during long-term care placement.

What Health PEI Actually Looks At

The subsidy formula is strictly income-based. Health PEI takes your parent's net income from Line 23600 of their prior-year CRA Notice of Assessment, subtracts any Line 14500 social assistance payments, and uses the result to set a daily accommodation rate on a sliding scale.

Assets are completely excluded. The family home, investment accounts, vehicle, personal property — none of it factors into the calculation. This is a deliberate policy choice that's been in place since January 2007, and it means the subsidy is more accessible than most families expect.

But you need the document to prove the income figure, and CRA won't hand it to just anyone who asks.

Getting the Notice of Assessment When Your Parent Can't

If your parent is cognitively capable and organized, they can pull their Notice of Assessment from their CRA My Account portal or request a copy by calling CRA directly. The problem is that by the time long-term care placement is happening, the parent often can't do either.

CRA will not release tax information to a family member based on a verbal request, a hospital letter, or a claim of family relationship. They require formal legal authorization. In PEI, that means an executed Enduring Power of Attorney under the Powers of Attorney and Personal Directives Act (2025), plus completion of CRA's own representative authorization process.

With a valid EPA in hand, you can:

• Register as an authorized representative on your parent's CRA account through Represent a Client, or use Form AUT-01 for offline access
• Access their CRA My Account online through the Represent a Client portal once the authorization is active
• Request copies of current and prior-year Notices of Assessment
• File overdue tax returns if your parent hasn't filed recently

Without the EPA and CRA authorization, you're stuck. The 30-day deadline runs from placement approval, and the required documents must be received within that period.

The Unfiled Tax Return Problem

The worst scenario: your parent hasn't filed their taxes for one or more years. This is surprisingly common among elderly PEI residents, particularly those who are no longer receiving employment income and assume filing is optional.

The subsidy program needs the prior-year Notice of Assessment. If there's no recent filing, there's no Notice to produce. You'll need to:

1. Gather your parent's income records — pension statements (CPP, OAS, GIS), any private pension or annuity statements, investment income slips (T3, T5), and RRSP withdrawal slips (T4RSP)
2. File the overdue return through a tax preparer or via CRA's online filing system using your representative access
3. Wait for CRA to process the return and issue the Notice of Assessment

CRA processing times vary, but a straightforward return typically produces a Notice within two to eight weeks if filed electronically. Paper filing takes longer. If the 30-day deadline is approaching, contact the LTC Subsidy Office promptly; do not assume a pending Notice preserves the deadline.

The Couples Complication

When one spouse enters long-term care and the other remains at home, the subsidy calculation can use either individual or joint income depending on how you apply. The individual vs joint application decision can make a significant difference to the daily rate, and both approaches require CRA documentation.

For a joint application, you need both spouses' Notices of Assessment. For an individual application for the entering spouse only, you still need their Notice plus supporting documents showing the income split.

Setting Up Financial Access Before the Crisis

Every step of this process becomes exponentially harder under time pressure. The parent who needs placement is usually in hospital or has just had a major health event, the family is emotionally overwhelmed, and the administrative machinery grinds forward on its own schedule regardless.

The families who move through placement without financial panic are the ones who set up the legal authority months or years before they needed it. An Enduring Power of Attorney executed while your parent still has capacity means you can complete CRA's authorization process, pull the Notice of Assessment the day placement is offered, and submit the subsidy application within 30 days of placement approval.

The Prince Edward Island Power of Attorney & Personal Directive Kit includes the financial power of attorney formatted to the 2025 statutory requirements, along with a financial inventory worksheet that helps you locate all your parent's income sources and tax documents before they're needed in an emergency.

See more Prince Edward Island guides →