# Line 304 – Canada caregiver amount for eligible dependent



## e_rookie (Feb 22, 2013)

Could not find any reference if I can claim the credit on line 304 for my mother who is 84 years old, confined to bed because infirmity *and non-resident of Canada* . I am supporting her to live in an elders home abroad by paying over 50% of her monthly expenses 
I don't believe I qualify for Ontario caregiver amount ( line 5819) since my mother is a non-resident.

Your advice and references to official documentation will be appreciated . Thank you !


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## Spudd (Oct 11, 2011)

You cannot, based on this:

https://www.canada.ca/en/revenue-ag...ity-url&utm_source=canada-ca_caregiver-credit


> You may also be able to claim the CCC for one or more of the following individuals if they depend on you for support because of a physical or mental impairment:
> your or your spouse's or common-law partner's child or grandchild
> your or your spouse's or common-law partner's parent, grandparent, brother, sister, uncle, aunt, niece, or nephew (if resident in Canada at any time in the year)


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## e_rookie (Feb 22, 2013)

Thanks Spudd! Much appreciated.


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