This is straight from my Canadian Taxation Principles Textbook.
ITA 118(1)(c.1) allows for a caregiver tax credit to an individual who provides in home care for a related adult (18 years or older). To be eligible for this credit, the individual has to maintain a dwelling in which the individual and the relative ordinarily reside, and the relative has to be the child, grandchild, parent, grandparent, brother, sister, aunt, uncle,, nephew, or niece of the individual.
ITA 118(1)(c.1) allows for a caregiver tax credit to an individual who provides in home care for a related adult (18 years or older). To be eligible for this credit, the individual has to maintain a dwelling in which the individual and the relative ordinarily reside, and the relative has to be the child, grandchild, parent, grandparent, brother, sister, aunt, uncle,, nephew, or niece of the individual.