Primary Caregiver Tax Credit

The Primary Caregiver Tax Credit was introduced 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 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.

For non-home care clients, health care professionals who are licensed or registered:  physicians, occupational therapists, physical therapists, social workers or nurses or are recognized by the regional health authority as a health care professionals, 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.

The refundable credit is currently a maximum of $1,400 ($1,275 prior to 2015). 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, contact At Your Service Manitoba at 1-866-626-4862 or email Manitoba Health, Seniors and Active Living at ContinuingCareBranch@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