Eligible relative you were housing
A person other than your spouse who:
- was born before January 1, 1950, and lived with you for a period of at least 365 consecutive days, including at least 183 days in 2019; or
- had a severe and prolonged impairment in mental or physical functions (see line 376), lived with you for a period of at least 365 consecutive days (including at least 183 days in 2019), and was at least 18 years of age at some time during the period in 2019 over the course of which you housed him or her. The person may have lived in your home and in the home of another person of whom he or she is also an eligible relative. If such is the case, see “Eligible relative housed by more than one person” under point 2 in the instructions for line 462.
Note
- An eligible relative born before January 1, 1950, can be:
- your or your spouse's father, mother, grandfather or grandmother, or any other of your or your spouse's direct ascendants; or
- your or your spouse's uncle, aunt, great-uncle or great-aunt.
- An eligible relative with a severe and prolonged impairment in mental or physical functions can be:
- your or your spouse's father, mother, grandfather or grandmother, or any other of your or your spouse's direct ascendants;
- your or your spouse's child, grandchild, nephew, niece, brother or sister; or
- your or your spouse's uncle, aunt, great-uncle or great-aunt.
- The period of 365 consecutive days must have begun in 2018 or 2019. If it began in 2019, it may end in 2020.