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Manitoba Health

Manitoba Home Care Program

NEW--Primary Caregiver Tax Credit

The Primary Caregiver Tax Credit is introduced, commencing in the 2009 tax year, to provide recognition and financial support to individuals who serve as primary caregivers for more than three consecutive months. This program builds upon the Manitoba Home Care Program 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.

For non Home Care clients, Health Care Professionals who are licensed or registered: Physicians, Occupational Therapists, Physio Therapists, Social Workers or Nurses or are recognized by the regional health authority as a health care professional, and are involved with a care recipient in a treatment capacity, may complete a Level of Care Equivalency Guideline to confirm that that individual requires care at Level 2 or higher.

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 three months.

After a three-month qualifying period that can start as early as October 1, 2008, the refundable credit is a maximum of $1,020 per year to the primary caregiver of each client. A caregiver may not earn the credit for more than three clients in a given month.

For information on the Primary Caregiver Tax Credit and individual eligibility, caregivers and their clients may contact At Your Service Manitoba at 1-866-626-4862 or email Manitoba Health and Healthy Living at RssAffairs@gov.mb.ca.  For information on claiming this tax credit through the income tax system, contact the Manitoba Tax Assistance Office at (204) 948-2115 or 1-800-782-0771 or by email at TAO@gov.mb.ca.