Primary Caregiver Tax Credit

Manitoba’s New Primary Caregiver Tax Credit

Manitobans who act as the primary caregivers for family members or others may now be eligible for a $1,020 tax credit. This credit recognizes the vital support caregivers provide to those needing care. Manitoba’s new Primary Caregiver Tax Credit provides up to $1,020 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. Level 4 requires maximum daily support for most tasks.

Who is Eligible
To be eligible, the primary caregiver must be identified by the person receiving care (or their parent if the person receiving care is under 18) and must not be paid to provide care to this person. The tax credit will help cover caregiver expenses. This could include respite care, taking the client shopping, to medical appointments or on recreational outings.

How it Works
The credit is effective January 1, 2009, following a three-month qualifying period. This means caregivers who started providing care October 1, 2008, or earlier, and continued throughout 2009, can claim the full refundable tax credit on their 2009 income tax return. Caregivers may earn $1,020 per client, for up to three people, for any given time. If care giving began during 2009, a partial claim will be allowed.



For More Information

More information about the Primary Caregiver Tax Credit is available:


•Manitoba Government Inquiry: 1-866-626-4862
•Manitoba Health and Healthy Living: 204-788-6646
For information on claiming this tax credit through the income tax system,contact the Manitoba TaxAssistance 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 Supported Living or Children’s Special Services programs, contact Manitoba Family Services and Housing 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 incsup@gov.mb.ca.

•Frequently Asked Questions
•Step-By-Step Process (FSH clients – see above)
•Level of Care Equivalency Guideline (FSH clients – see above)
•Application (FSH clients – see above)