I think your understanding is correct in the sense that the caregiver credit is not available where there is no relationship, no familial relationship at all between the parties.
On November 1st, 2011. See this statement in context.
On November 1st, 2011. See this statement in context.
November 1st, 2011 / 6:45 p.m.
Senior Legislative Chief, Tax Legislation Division, Tax Policy Branch, Department of Finance
I think your understanding is correct in the sense that the caregiver credit is not available where there is no relationship, no familial relationship at all between the parties.
See context to find out what was said next.