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Primary Caregiver Tax Credit

Manitoba Finance

Primary Caregiver Tax Credit


Manitobans who act as the primary caregivers for family members or others are eligible for a refundable $1,020 tax credit ($1,275 starting in 2011). This credit recognizes the vital support caregivers provide to those needing care. Manitoba’s Primary Caregiver Tax Credit provides up to $1,020 a year ($1,275 starting in 2011) 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.

Who is Eligible

To be eligible, the primary caregiver must be a resident of Manitoba on December 31, identified by the person receiving care (or their parent if the person receiving care is under 18) and must not be paid to provide care to this person. The tax credit will help cover caregiver expenses. This could include respite care, taking the client shopping, to medical appointments or on recreational outings.

How it Works

The credit came into effect January 1, 2009, for caregivers who had completed a three-month qualifying period. The qualifying period, once completed, is not required each following year. This means caregivers who started providing care October 1, 2008 or earlier, and continued throughout 2009 and 2010, were able to claim the full tax credit on both their 2009 and 2010 income tax returns. Generally, caregivers who start providing care by October 1 of the year before a tax year and continue caregiving throughout the tax year, can claim the full credit for the tax year. Otherwise, a partial claim is allowed for caregiving during the portion of a tax year following the three-month qualifying period.

Caregivers may earn the credit for up to three care recipients at any given time. This means the maximum credit for a caregiver looking after three care recipients throughout a full year (after a three-month qualifying period for each care recipient) is $3,060 ($3,825 for caregiving during 2011 and after).

This credit is not income-tested, and is fully refundable. This means you can earn this credit even if you do not owe income taxes.


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 Supported Living or Children’s Special Services programs, contact Manitoba Family Services and Consumer Affairs (FSCA) 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 incsup@gov.mb.ca.