Manitoba Tax Assistance Office 

Primary Caregiver Tax Credit

The Primary Caregiver Tax Credit provides recognition and financial support to individuals who serve as primary caregivers for more than 90 days. This program builds upon regional home care services and is intended to help care recipients remain independent as long as possible. Care recipients may have cognitive, physical or behavioural barriers. Therefore, they require assistance in completing personal care and home making activities and in using community resources, so that they can remain in the community longer.

The primary caregiver may be a spouse, other relative, neighbour, or friend who provides care without remuneration. The individual must be assessed as requiring Care Levels 2, 3, or 4 while living at home. Examples include those with a disability, people with life threatening illnesses and others needing care and supervision for periods of more than 90 days.

NEW: As of the 2018 tax year, an individual tax filer may claim a flat tax credit of $1,400 per year for providing the unpaid care.

Manitoba caregivers may substantiate their self-assessed eligibility by completing a Registration Form, sending a copy to the Manitoba Tax Assistance Office, and making a claim on their personal income tax return (MB479).

It is recommended that tax filers retain original copies of all relevant documentation in case it is needed by Manitoba Finance or the Canada revenue Agency to verify or substantiate a tax credit claim.

This credit is refundable and not income tested. This means you can claim it even if you do not have taxable income. The credit may defray your caregiver expenses such as shopping, transport, outings and respite

Who is Eligible

The care recipient must:

  • be a resident of Manitoba
  • reside in an area under the jurisdiction of a Regional Health Authority;
  • reside in a private residence (e.g., not a group home, foster home, hospital, or personal care home, in supportive housing, or on a reserve);
  • assessed as having care level requirements equivalent to level 2 or higher (see Registration Form); and
  • designate only one primary caregiver to claim this credit.
The primary caregiver must:
  • be a resident of Manitoba;
  • provide caregiving for longer than 90 days;
  • personally provide care or supervision to the care recipient without reward or compensation of any kind; and
  • not be the spouse or common-law partner of a person who receives compensation or reward for providing care to a qualified care recipient.

 

Additional Information:

If caregiving continues from year to year without interruption, the initial 90-day qualification requirement is not repeated. A change in the primary caregiver designated by a care recipient requires a new Registration Form and a 90-day qualification period by the new caregiver. Caregivers do not have to submit new registrations forms for subsequent years. Caregivers who receive Employment and Income Assistance (EIA) are eligible to claim the full credit without reduction.

  • Home Care clients – If the Regional Health Authority (RHA) is currently providing Home Care, obtain your Registration Form from the RHA where the care recipient resides.
  • Non-Home Care clients – Take the Registration Form to a health care professional who usually treats this person and have it completed.
  • Community Living disABILITY Services or Children's disABILITY Services clients – Please contact Manitoba Family Services, Tel: 204-523-5230 (Killarney), Toll Free: 1-800-563-8793, TTY: 204-948-3698, E-mail: incsup@gov.mb.ca.

 

INSTRUCTIONS FOR COMPLETING THE REGISTRATION FORM:

Download the Registration Form.

  1. Submit a copy of the registration form to the Manitoba Tax Assistance Office.
    Mail: Manitoba Tax Assistance Office Phone: 204-948-2115
    809 – 386 Broadway Toll free: 1-800-782-0771
    Winnipeg, MB R3C 3R6 Email: TAO@gov.mb.ca
  2. Claim the Primary Care Giver Tax Credit on your personal income tax return beginning in the year of registration.
  3. Keep original copies of all relevant documentation in case it is requested by Manitoba Finance or the Canada Revenue Agency to substantiate your tax credit claim

 

For further information, download the Information for Taxfilers (PDF), or contact the Manitoba Tax Assistance Office at 204-948-2115, Toll Free: 1-800-782-0771, or by e-mail at TAO@gov.mb.ca