Panel 2: Present tense. So, this has been going on for a while? Of course, it's a rhetorical question from Phil anyway. I remember back when Marian's health was really starting to fail, he and Elly were guilt-tripping each other about how if they were caring offspring, they wouldn't leave her in the hands of "strangers". Paraphrased: Elly: "Could you give Mom a sponge bath?" Phil: "I'll get the yellow pages." And has Phil even met Iris before?
Panel 3: Translation: "So now you can go back to Montreal with a clear conscience. Not like you've actually DONE anything, but you showed up."
Panel 4: For once, I can relate to Elly.
Panel 5: I don't know why she's looking amused, though. And who wants to bet he's faking that "snozz"ing?