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How to claim Caregiver Amount (line 315) for sponsored parents?

Shuga

Hero Member
Nov 26, 2011
454
12
Toronto
Category........
Visa Office......
CPP-O
Job Offer........
Pre-Assessed..
App. Filed.......
23-07-2008
Doc's Request.
25-11-2011
File Transfer...
31-01-2012
Med's Request
15-02-2012
Med's Done....
03-03-2012 and 03-07-2012
I've sponsored my parents so last year they landed in Canada and have been living with me in my house. They both are over 65 and their income is low so I believe I can claim Caregiver amount (line 315) in my tax return however it is not clear if the amount should be prorated based on the number of days they lived in Canada or it does not matter that they did not live full year with me in Canada...

Does anybody know if Caregiver amount is supposed to be prorated or not?