Tax Credit for Caregivers Housing an Eligible Relative
The eligible relative in question must not own, rent or sublet your dwelling.
If the eligible relative has a severe and prolonged impairment in mental or physical functions, he or she can be housed by both you and another 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).