Manitoba

Primary Caregiver Tax Credit

Complex application

Tax filing required

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 behavioral 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.

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 help with your caregiver expenses such as shopping, transport, outings and respite.

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 (for example, 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.

Social Insurance Number

For example:

  • confirmation of SIN letter
  • plastic SIN card (non-expired)

Information on this benefit and registration forms to be completed by the Care Recipient’s Health Practitioner can be found on the Manitoba Tax Assistance Offices website.

Or by calling 204-948-2115 or Toll Free at 1-800-782-0771 or by email to TAO@gov.mb.ca

Once the Manitoba Tax Assistance Office gets the registration forms, the designated Caregiver will get a letter saying if they are registered as the Caregiver for the individual they support. This letter will also say the first tax year when the claim can be included on the caregiver’s return.

Last updated: February 26, 2022