Manitoba  Tax Assistance Office 

FAQ's About the Primary Caregiver Tax Credit

1. What is the Primary Caregiver Tax Credit?
2. Who is eligible for this tax credit?
3. What is the meaning of "a level of care equivalent to Level 2, 3 or 4 care under the Manitoba Home care program?"
4. I am caring for someone who needs a significant amount of care. However, that person does not receive Manitoba Home Care services. Could I be eligible for this credit?
5. How can I apply to be a desginated Primary Caregiver?
6. What happens when a care recipient who is over age 18 in unable to complete and sign the application form to designate a primary caregiver?
7. I care for my spouse at home. Am i eligible for the tax credit?
8. I care for a neighbour. Am I eligible for the tax credit?
9. I am the primary caregiver for a person who neets the care level criteria. But I don't have to pay any income taxes. Can I still benefit from this tax credit?
10. When do I start claiming the credit? Is there a minimum waiting period and does it affect my claim?
11. How do i receive the tax credit?
12. What proof do i need?
13. What is the maximum Credit?
14. I have two caregivers who look after me. Can they both receive the primary Caregiver Tax Credit?
15. I receive Income Assistance. Can I apply for the Primary Caregiver Tax Credit?
16. I regularly care for someone who is in and out of hospital. They don’t need help when they are at home, but when they are in the hospital I provide special food, help feed them, read to them and bring them whatever they need. Can I claim the tax credit?
17. I provide care for my mother who lives with me and i currently claim the federal and provincial "Caregiver Amount" on my income tax return. Does the Primary Caregiver Tax Credit affect my Caregiver Amount?
18. Will I receive the tax credit when the person I am caring for moves into a group home, hospital, personal care home or other licensed residential care facility?
19. If i have questions about my application, whom should i contact?
20. My application has been submitted to my Regional Health Authority. How do i know if it is approved?
21. My application was approved and I claimed the primary Caregiver Tax Credit for the current tax year. Do i need apply again before claiming the credit for subsequent tax year?
22. Can I make a retroactive claim?
23. Where can i get more information?

 
1. What is the Primary Caregiver Tax Credit?
 

The Primary Caregiver Tax Credit is a $1,400 ($1,275 prior to 2015) annual refundable personal income tax credit that can be claimed by any Manitoban who is providing ongoing voluntary care to a family member, a friend or a neighbour in Manitoba. The care recipient must be:

  • assessed by the Regional Health Authority (RHA), Department of Families, or a health care professional (e.g., physician, nurse, social worker, occupational therapist, or physiotherapist), as requiring a level of care equivalent to Level 2, 3, or 4 care under the Manitoba Home Care program;
  • a Community Living disABILITY Services participant; or
  • a Children’s disABILITY Services participant (age 3 or older).

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2. Who is eligible for this tax credit?
 

To qualify for this tax credit, you must:

  • Provide long term care for a Community Living disABILITY Services or Children’s disABILITY Services participant (age 3 or older) who lives in a private home in Manitoba

    OR
  • Provide long term care for a person who requires care outlined in the Level of Care Equivalency Guideline form or a Level 2 home care client who lives in a private home in Manitoba within an RHA catchment area

You must also:

• live in Manitoba and receive no pay for care you provide;
• file a Manitoba tax return;
• be designated as the primary caregiver by the care recipient; and
• be the only person claiming the tax credit for this individual.

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3. What is the meaning of "a level of care equivalent 2 , 3, or 4 care under the Manitoba Home Care Program?"
 

Equivalent to the Home Care program’s Levels of Care 2, 3 or 4 means that the person requires care and assistance on a regular basis with significant physical, cognitive or behavioural barriers. The person receiving care must require:

  • assistance and/or supervision with personal care such as bathing, feeding, dressing, grooming/hygiene, mobility, transfers, toileting/elimination, administration of medication; (required)

    and, in addition, at least two of the three following categories:
  • assistance and/or supervision with routine activities such as shopping, transportation, meal preparation, laundry;
  • arrangement for support/system navigation/community access, such as recreational activities, support groups, medical follow-up, counselling; or
  • provision of regular and sustained advice, assistance in decision-making or emotional support.
 

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4. I am caring for someone who needs a significant amount of care. However, that person does not receive Manitoba Home Care services. Could I be eligible for this credit?
 

You may be eligible for the Primary Caregiver Tax Credit even if you are caring for a person who is not a client of Home Care services or of the Department of Families programs (i.e., Children's disABILITY Services or Community Living disABILITY Services). You will be required to complete a Level of Care Equivalency form to have the level of care requirements verified by a health care professional (e.g. physician, nurse, social worker, occupational therapist, or physiotherapist,). This form and the Primary Caregiver Tax Credit application must then be submitted to the Regional Health Authority or Department of Families for approval, as the case may be.

 

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5. How can i apply to be a designated Primary Caregiver?

To be eligible, a caregiver must be identified by the care recipient as being the primary caregiver. A Primary Caregiver Tax Credit application must be completed jointly by the caregiver and the care recipient (or their parent if the care recipient is under age 18). If the care recipient is a recipient of certain Department of Families programs (i.e., Children's disABILITY Services or Community Living disABILITY Services), the application must be submitted to the Department of Families. Otherwise, the application is submitted to the RHA for the catchment area in which the care recipient lives. If the care recipient is currently receiving neither Manitoba Home Care services nor services from the Department of Families, a Level of Care Equivalency form must also be completed and submitted with the application.

Applications and forms are available on the Government of Manitoba website at 
https://www.gov.mb.ca/finance/tao/caregiver.html or by contacting the Manitoba Tax Assistance Office, a Regional Health Authority, the Department of Families, or Manitoba Health.

 

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6. What happens when a care recipient who is over age 18 is unable to complete and sign the application form to designate a primary caregiver?

An alternate signatory may confirm the primary caregiver on behalf of the care recipient. The alternate signatory cannot be the caregiver and is required to complete part B of the Primary Caregiver Tax Credit application.

 

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7. I care for my spouse at home. Am i eligible for the tax credit?
 

If your spouse is a Community Living disABILITY Services participant living independently, or has been assessed as requiring the equivalent of Home Care Level of Care 2, 3, or 4, you may qualify as a primary caregiver for the purposes of this credit.

 

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8. I care for a neigbour. Am I elgible for the tax credit?
 

If your neighbour is a Community Living disABILITY Services participant living independently, or has been assessed as requiring the equivalent of Home Care Level of Care 2, 3, or 4, you may qualify as a primary caregiver for the purposes of this credit.

 

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9. I am the primary caregiver for a person who meets the care level criteria. But I don't have to pay any income taxes. Can I still benefits from this tax credit?

Even if you owe no income taxes, you can receive the primary Caregiver Tax Credit as a refund when you file your Manitoba income tax return.

 

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10. When do I start claiming the credit? Is there a minimum waiting period and does it affect my claim?

There is a 90-day qualifying period. You begin calculating your claim 90 days after the date your application was approved by the RHA or the Department of Families. If you intend to claim for a period of caregiving that began before your application was approved, you will be required to prove that the care recipient already required the minimum level of care throughout the pre-approval period by having a Level of Care Equivalency form completed by the person who was the care recipient’s health care provider during the earlier period, even if the care recipient is now receiving Home Care services.

Once the qualifying period has been completed with respect to one care recipient, it need not be repeated the following and subsequent years as long as you continuously provide care to that person, and they remain a qualified care recipient. However, a new qualifying period is required for each additional care recipient for whom you start providing care. 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 approval of your application and the three-month qualifying period.

 

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11. How do I receive the tax credit?

In order to receive the credit, you must complete the required forms, receive approval, keep an official caregivers' log up to date on an on-going basis, and file a Manitoba personal income tax return. The credit is used to reduce your income tax. If you owe little or no income tax, the Government of Manitoba will refund the credit to you through your personal income tax return.

 

 

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12. What proof do i need

Upon approval of the application, the primary caregiver will be provided with their approved application, the Level of Care Equivalency form (if required) and log sheets which need to be filled out and kept up to date on an on-going basis. Retain all documents should the Canada Revenue Agency request them to support your tax credit claim.

 

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13. What is the maximum credit?
The maximum credit is $1,400 per year per caregiver.
 

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14. I have two caregivers who look after me. Can they both recieve the primary Caregiver Tax Credit?

For the purposes of this credit, a care recipient can only identify ONE primary caregiver. If there is more than one caregiver, you must decide whom you are designating as primary caregiver.

 

 

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15.

I receive Income Assitance. Can I apply for the Primary Caregiver Tax Credit? 

 

Even if you receive Employment and Income Assitance (EIA) you may claim the primary Caregiver Tax Credit on your personal income tax return. The benefits of this credit will not affect your income assitance.

 

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16. I regularly care for someone who is in and out of hospital. They don’t need help when they are at home, but when they are in the hospital I provide special food, help feed them, read to them and bring them whatever they need. Can I claim the tax credit?

The Primary Caregiver Tax Credit is intended to help those requiring care to live in their home and community for as long as possible. As a result, the tax credit is only available for caregivers who provide support to the care recipient while he or she is living at home.

 

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17. I provide care for my mother who lives with me and I currently claim the federal and provincial “Caregiver Amount” on my income tax return. Does the Primary Caregiver Tax Credit affect my Caregiver Amount?

The Primary Caregiver Tax credit is in addition to the non-refundable federal and provincial “Caregiver Amount.” In many circumstances, caregivers may qualify for and claim both the ‘Caregiver’ amounts and the ‘Primary Caregiver’ tax credits.

 

 

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18. Will I receive the tax credit when the person I am caring for moves into a group home, hospital, personal care home or other licensed residential care facility?

The Primary Caregiver Tax Credit is only available to caregivers caring for individuals who are living at home or in independent living. However, you may still make the claim for the portion of the year where the care recipient lived in a private home.

 

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19. If I have questions about my application, whom should I contact?

For questions regarding the status of your application, you should contact the office to which you submitted your application, either the Department of Families or the appropriate Regional Health Authority.
For questions and assistance on claiming the Primary Caregiver Tax Credit on your personal income tax return, contact the Manitoba Tax Assistance Office, (204) 948-2115, toll-free (in Manitoba) 1-800-782-0771,
e-mail TAO@gov.mb.ca.

 

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20. My application has been submitted to my Regional Health Authority. How do I know if it is approved?

You will receive a written reply from the Regional Health Authority stating your eligibility for the Primary Caregiver Tax Credit.

 

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21. My application was approved and I claimed the primary Caregiver Tax Credit for the current tax year. Do I need to apply again before claiming the credit for subsequent tax years?

Once your application is approved, you do not need to submit another application unless basic information on your application changes or until you are informed that a renewal of your application is required. Continue to claim this credit on your personal income tax return for subsequent years while you remain the identified primary caregiver and the care recipient remains qualified. Continue to complete the log forms and retain a copy of the approved application should the Canada Revenue Agency request them to support your claim.

 

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22. Can I make a retroactive claim?
 

As of April 12, 2017, retroactive claims prior to 2017 are not permitted. Eligibility for this credit now begins in the year that the application is submitted to the assessing authority (i.e., a Regional Health Authority or the Department of Families). However, if an application is submitted in 2017 but the credit is not claimed until 2019, the caregiver may still claim the credit for 2017 and 2018.

 

 

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23. Where can i get more information?
For more information on the Primary Caregiver Tax Credit, please contact the Manitoba Tax Assistance Office, 809 - 386 Broadway, Winnipeg, MB, R3C 3R6, (204) 948-2115, toll-free (in Manitoba) 1 800 782 0771,  e-mail TAO@gov.mb.ca