Primary Caregiver Tax Credit Manitoba

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. NEW: 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. 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

2024-07-04

$1,400

Tax Credit

Healthcare

For Profit

This grant is restricted to whole of Canada

This grant is age restricted from 18 to 100

The care recipient must:

be a resident of Manitoba;
reside in an area under the jurisdiction of a Regional Health Authority;
reside in a private residence (e.g., not a group home, foster home, hospital, or personal care home, in supportive housing, or on a reserve);
assessed as having care level requirements equivalent to level 2 or higher (see Registration Form); and
designate only one primary caregiver to claim this credit.

The primary caregiver must:

be a resident of Manitoba;
provide caregiving for longer than 90 days;
personally provide care or supervision to the care recipient without reward or compensation of any kind; and
not be the spouse or common-law partner of a person who receives compensation or reward for providing care to a qualified care recipient.

Manitoba Tax Assistance Office at 204-948-2115, Toll Free: 1-800-782-0771, or by e-mail at TAO@gov.mb.ca