Care home letters - don't shoot the messenger

If your care home or nursing home provides a letter indicating that the amount paid is for rent, because the provincial gov't is picking up the tab for the cost of care, that rent won't be claimable as a medical expense for tax purposes.
The provinces have set amounts for funded beds, for example, in BC, it's 80% of income is required to be paid for rent. The cost of attendant care, including nursing, cleaning, laundry, recreation, is covered by the province.
It's the attendant care portion of the cost of a nursing home or care facility that is claimable in Income Tax Act S. 118.2(2)(b), (b.1), (b.2), (c) or (d)
http://laws-lois.justice.gc.ca/eng/acts/I-3.3/section-118.2.html
RC4064 has a good chart that breaks down the types of care and whether or not a prescribed form, T2201 is required, or a doctor's letter.
Remember, if someone is in a retirement home, if they qualify for the Disability Tax Credit, the cost of attendant care is claimable for up to $10,000 in the year, or $20,000 in the year of death.
Add that $20,000 to all the medical costs not claimed in the preceding 24 months, and that's a significant deduction to use against RIF income taxed at date of death.

Just don't shoot the messenger!