Primary Caregiver Tax Credit

The Primary Caregiver Tax Credit provides recognition and financial support to individuals who serve as primary caregivers for more than 90 days. This program builds upon regional home care services 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.

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 90 days.

As of the 2018 tax year, an individual tax filer may claim a flat tax credit of $1,400 per year for providing the unpaid care. Manitoba caregivers may substantiate their self-assessed eligibility by completing a Registration Form, sending a copy to the Manitoba Tax Assistance Office, and making a claim on their personal income tax return (MB479). It is recommended that tax filers retain original copies of all relevant documentation in case it is needed by Manitoba Finance or the Canada revenue Agency to verify or substantiate a tax credit claim.

A change in the primary caregiver designated by a care recipient requires a new Registration Form and a 90 day qualification period by the new caregiver. Once approved, caregivers need not to submit new registrations forms for subsequent years.

For information on the Primary Caregiver Tax Credit and individual eligibility, contact Manitoba Government Inquiry at 1-866-626-4862. 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, by email at TAO@gov.mb.ca, or online at: http://www.gov.mb.ca/finance/tao.