No, you cannot.
Depending on the type of nursing home and assuming they live in Ontario, they (as a couple) can claim part of the cost as rent and part of the cost as medical expenses on one of their tax returns. Don't know about the other provinces.
Depending on the type of nursing home and assuming they live in Ontario, they (as a couple) can claim part of the cost as rent and part of the cost as medical expenses on one of their tax returns. Don't know about the other provinces.