25 July 2012 at 17:19
You will be able to include all her medical expenditure, provided you pay for it, as a deduction under the medical aid section in your tax return.
Your medical aid certificate will detail the number of dependents, including your mother, and how much the contributions where. Depending whether or not your employer pays for this or you do privately will determine how you include this in your tax return. If you pay this privately then enter the number of dependents and on the return next to source code 4040 put the amount for total contributions. All other medical expenditure that your medical aid didn't pay for and you personally paid for should be entered next to source code 4020 on the tax return.
Unfortunately you won't be able to claim any other amounts for your mother's care. It does seem harsh, but the government considers the "state pension" to be sufficient for living, which it most definitely isn't.