Tax Credit for Caregivers Housing an Eligible Relative
You can claim a refundable tax credit for each eligible relative you were housing, provided the relative lived with you in Canada in a dwelling that you and/or your spouse owned, rented or sublet, either independently or with another person (other than the eligible relative).
If the eligible relative has a severe and prolonged impairment in mental or physical functions, you can claim the tax credit even if he or she lived in your home and in the home of another person of whom he or she is also an eligible relative.
In this case, you may have to share the credit with the other caregiver.
For more information, see point 2 in the instructions for line 462 in the guide to the income tax return (TP-1.G-V).