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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 each of up to three care recipients, at any one time.
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.
To be eligible as a primary caregiver, you must:
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 for 2016. These new forms will be required for all applications and assessments as of May 1st, 2016. There is no change to the application process.
More information about the Primary Caregiver Tax Credit is available:
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.