I'm wondering if taking my 83 year old mother to an from appointments & to get groceries, she live on her own & has a car doesn't drive herself especially in the winter.

If you are asking if you can claim your time or gas used to take your mom grocery shopping or to her appointments- then the answer is no, even if she has high blood pressure and breathing issues.

If you would like to know if you can claim her medical expenses on her income tax return then, yes.

https://turbotax.community.intuit.ca/replies/2648039