I'm filing my dads taxes, he lives in a retirement home that pay all municipal and school board taxes.  The statement of charges from the retirement home is broken down in 3 sections: total accommodation charges, total care services, and total meals.  If I understand correctly, the total accommodation charges will be entered on ONBEN as rent paid, the total care services will be entered as medical expenses, and he cannot claim total meals.  Is this correct?  If not may you please advise on how I should enter these charges.

Thank you