According to the CRA, seniors who live in a retirement home and are eligible for the disability tax credit can claim attendant care expenses as medical expenses. The maximum amount that can be claimed under this provision is $10,000 per year ($20,000 in the year of death).
To make the claim, you must have a receipt from the retirement home showing the portion paid for attendant care and be eligible for the disability tax credit.
Since your mother is not eligible for disability tax credit, she cannot claim staff wages to her retirement residence as medical expenses.
Hope this answers your question.
