If you are supporting financially an adult relative who has a disability, most likely you are eligible for a $7,140 tax credit. For example, you are paying for a nursing home where your mother or grandmother resides. Dependent’s income should be lower than $23,906.
The person must have been:
- your or your spouse’s or common-law partner’s parent, grandparent, brother, sister, aunt, uncle, niece, or nephew
- 18 years of age or older
- dependent on you because of an impairment in physical or mental functions
- a resident of Canada at any time in the year. You cannot claim this amount for a person who was only visiting you