Manitoba  Tax Assistance Office 

The Primary Caregiver Tax Credit is a $1,400 annual refundable personal income tax credit that can be claimed by any Manitoban who is providing ongoing voluntary care to a family member, a friend or a neighbour in Manitoba. 

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To qualify for this tax credit, you must:

Provide long term care for a Community Living disABILITY Services or Children’s disABILITY Services participant (age 3 or older) who lives in a private home in Manitoba

OR

Provide long term care for a person who requires care outlined in the Level of Care Equivalency Guideline form or a Level 2 home care client who lives in a private home in Manitoba within an RHA catchment area

You must also:

• live in Manitoba and receive no pay for care you provide;
• file a Manitoba tax return;
• be designated as the primary caregiver by the care recipient; and
• be the only person claiming the tax credit for this individual.

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Equivalent to the Home Care program’s Levels of Care 2, 3 or 4 means that the person requires care and assistance on a regular basis with significant physical, cognitive or behavioural barriers. The person receiving care must require:

assistance and/or supervision with personal care such as bathing, feeding, dressing, grooming/hygiene, mobility, transfers, toileting/elimination, administration of medication; (required)

and, in addition, at least two of the three following categories:

assistance and/or supervision with routine activities such as shopping, transportation, meal preparation, laundry;

arrangement for support/system navigation/community access, such as recreational activities, support groups, medical follow-up, counselling; or 

provision of regular and sustained advice, assistance in decision-making or emotional support.

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You may be eligible for the Primary Caregiver Tax Credit even if you are caring for a person who is not a client of Home Care services or of the Department of Families programs (i.e., Children's disABILITY Services or Community Living disABILITY Services). You will be required to complete a Level of Care Equivalency form to have the level of care requirements verified by a Physician or Nurse Practitioner. This form and the Primary Caregiver Tax Credit registration form must then be submitted to the Manitoba Tax Assistance Office for review.

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To be eligible a caregiver must be identified by the care recipient as being the primary caregiver. The Primary Caregiver Tax Credit registration form must be completed jointly by the caregiver and the care recipient (or their parent if the care recipient is under age 18) and submitted to the Manitoba Tax Assistance Office for review. If the care recipient is currently receiving neither Manitoba Home Care services nor services from the Department of Families, a Level of Care Equivalency form must also be completed and submitted with the registration form.

Important Message: As of 2019 tax year, the due date for the registration form is the same due date for filing your personal income tax return.  Retroactive claims are not allowed prior to the tax year of registration.

Registration forms and forms are available on the Government of Manitoba website at http://www.gov.mb.ca/finance/tao/caregiver.html or by contacting the Manitoba Tax Assistance Office.

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An alternate signatory may confirm the primary caregiver on behalf of the care recipient but this is not necessary.

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If your spouse is a Community Living disABILITY Services participant living independently, or has been assessed as requiring the equivalent of Home Care Level of Care 2, 3, or 4, you may qualify as a primary caregiver for the purposes of this credit.

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If your neighbour is a Community Living disABILITY Services participant living independently, or has been assessed as requiring the equivalent of Home Care Level of Care 2, 3, or 4, you may qualify as a primary caregiver for the purposes of this credit.

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Even if you owe no income taxes, you can receive the primary Caregiver Tax Credit as a refund when you file your Manitoba income tax return.

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The Primary Caregiver Tax Credit is not prorated however there is a 90-day qualifying period. Your claim will begin in the tax year we receive your registration form for review.

Once the qualifying period of 90 days has been completed with respect to one care recipient, it need not be repeated the following and subsequent years as long as you continuously provide care to that person, and they remain a qualified care recipient. However, a new qualifying period is required for each additional care recipient for whom you start providing care. 

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I receive Income Assitance. Can I apply for the Primary Caregiver Tax Credit? 

Even if you receive Employment and Income Assistance (EIA) you may claim the primary Caregiver Tax Credit on your personal income tax return. The benefits of this credit will not affect your income assistance.

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The Primary Caregiver Tax Credit is intended to help those requiring care to live in their home and community for as long as possible. As a result, the tax credit is only available for caregivers who provide support to the care recipient while he or she is living at home.

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The Primary Caregiver Tax Credit is only available to caregivers caring for individuals who are living at home or in independent living. However, you may be eligible for the time period where the care recipient lived in a private home.

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For questions regarding the status of your registration form, questions and assistance on claiming the Primary Caregiver Tax Credit on your personal income tax return, you should contact the Manitoba Tax Assistance Office, (204) 948-2115, toll-free (in Manitoba) 1-800-782-0771.
e-mail TAO@gov.mb.ca.

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You will receive a written reply from the Manitoba Tax Assistance Office stating your eligibility for the Primary Caregiver Tax Credit.

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Once your registration form is approved, you do not need to submit another registration form unless basic information on your registration form changes or until you are informed that a renewal of your registration form is required. Continue to claim this credit on your personal income tax return for subsequent years while you remain the identified primary caregiver and the care recipient remains qualified. Please retain a copy of the eligibility letter and a copy of the registration form should the Canada Revenue Agency request them to support your claim.

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As of April 12, 2017, retroactive claims prior are not permitted. Eligibility for this credit now begins in the tax year that the registration form is submitted to the Manitoba Tax Assistance Office for review. However once a registration form is reviewed and deemed eligible and a claim is not made in that current tax year, the credit may be claimed for up to 3 years retroactively from the year of eligibility.

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