Manitoba Tax Assistance Office
Primary Caregiver Tax Credit
This credit recognizes the vital support caregivers provide to those needing care. Manitoba’s Primary Caregiver Tax Credit provides a refundable credit of up to $1,400 a year to people who act as primary caregivers for spouses, relatives, neighbours or friends who live at home in Manitoba. For this tax credit, people requiring care must be assessed at Level 2 or higher under the Manitoba Home Care Program guidelines. They are assessed based on the amount and type of care required for tasks like bathing, dressing, eating meals, mobility and receiving medical care. Level 1 requires minimal care in most cases and is not eligible.
Caregivers may claim the tax credit for any number of care recipients up to a maximum $1,400 per year.
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
To be eligible as a primary caregiver, you must:
- provide long term care for someone who is assessed as needing care at Level 2 or higher and who lives in a private home in Manitoba within an RHA catchment area;
- live in Manitoba and receive no pay for care you provide; and
- be designated as the primary caregiver by the care recipient.
How to Apply
- Home Care clients – If the Regional Health Authority (RHA) is currently providing Home Care, forward your application to the RHA where the care recipient resides.
- Non-Home Care clients – Take the Level of Care Equivalency Guideline form to a health care professional who usually treats this person and have it completed, then forward it with the application to your RHA.
- 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: firstname.lastname@example.org.
You will receive notification when your application is accepted.
Caregivers receive a log form and other information needed to claim the tax credit on their annual income tax returns.
In order to improve ease of use, the Primary Caregiver Forms (Application and Level of Care Equivalency Guideline) have been updated. These new forms will be required for all applications submitted as of April 12, 2017. There is no change to the application process.
For More Information
More information about the Primary Caregiver Tax Credit is available:
- Manitoba Government Inquiry: 1-866-626-4862
- Manitoba Health: 204-788-6646
For information on claiming this tax credit through the income tax system,contact the Manitoba Tax Assistance Office at 204-948-2115, 1-800-782-0771 toll free or e-mail TAO@gov.mb.ca.
Note: If you are caring for someone who is in the Community Living disABILITY Services or Children’s disABILITY Services programs, contact Manitoba Family Services at: 204-523-5230; toll free at 1-800-563-8793; TTY at 204-948-3698 or 1-800-855-0511 (Manitoba Relay Service), or via email at email@example.com.