Mom, 62, on CPP Disability, has approved disability tax credit. Lives with us, we help her, does not pay rent but pays portion of bills. Can I claim caregiver?

[sdaneliuk]

30300 and 30400 are confusing to me. What does living with my spouse have to do with caregiving for my mother who lives with us?

[TurboTaxSusan]

If you or someone else is claiming an amount on Line 30300 (Spouse/common-law partner amount) or Line 30400 (Amount for an eligible dependant) of the return for the dependant, you can't claim an amount on Line 30450 (Canada caregiver amount for other infirm dependants age 18 or older) of the return for that dependant.

So if your mother is married/common-law, you can't claim the caregiver amount for her. But, if you are claiming her as an eligible dependant, then you can still claim the caregiver amount for her, it would just go on Line 30425 (Canada caregiver amount for spouse or common-law partner, or eligible dependant age 18 or older) instead.