The Manitoba Primary Caregiver Tax Credit and Aging Parents
Many Canadians in their 50s and 60s face the responsibility of helping their aging parents. Seniors want to remain independent and in their homes as long as possible, but they may need support. As the need for help grows, caregivers may be able to claim the Primary Caregiver Tax Credit.
The Manitoba government created this tax credit in 2009 to assist those who provide unpaid care to others. It helps to offset the costs associated with providing care, such as transportation expenses. This allows people who need care to remain in their community for longer. While the credit is often used when supporting a parent, it can instead be claimed for helping a spouse, another relative, or even a friend.
Key Facts
Refundable tax credit worth $1,400 for eligible caregivers
The care required must be level 2 or higher
Care must last for at least 90 days
Must submit the registration form to claim the credit on your tax return
What is the Primary Caregiver Tax Credit?
This Manitoba tax credit is claimed by those who provide unpaid care. It is a refundable tax credit worth $1,400 per year. Being refundable means that it creates a refund even if the caregiver has no taxable income.
The full $1,400 credit is available to eligible caregivers after providing care for at least 90 days. Budget 2018 removed the need to pro-rate the credit based on the number of days that care was provided.
The person receiving care must need level 2 care or higher. This means that the person requires daily help and has significant physical or cognitive limitations. This assessment is completed by a Regional Health Authority, family doctor or nurse practitioner.
The person receiving care must require:
assistance or supervision with personal care such as bathing, feeding, dressing, grooming, mobility, transfers, toileting, or administration of medication;
and at least two of the three following categories:
assistance or supervision with routine activities such as shopping, transportation, meal preparation, or laundry;
arrangement for support or community access, such as recreational activities, support groups, medical follow-up, or counselling;
provision of regular and sustained advice, assistance in decision-making or emotional support.
See the Registration Form for more details.
Am I Eligible?
To be eligible, the following conditions must be met:
The qualified care recipient care must:
be a resident of Manitoba;
live under the jurisdiction of a Regional Health Authority;
live in a private residence (e.g., not a personal care home, supportive housing, hospital, or on a reserve);
be assessed as having level 2 care requirements or higher; and
designate only one caregiver to claim the credit.
The primary caregiver must:
be a resident of Manitoba;
provide care for longer than 90 days;
personally provide care without compensation of any kind; and
not be the spouse or common-law partner of a person who receives compensation for providing care to a qualified care recipient.
To help determine if you may be eligible, see the Manitoba government’s FAQ page.
How do I apply?
Download and complete the Registration Form
Send the completed form to the Manitoba Tax Assistance Office
Claim the tax credit on form MB479 of your income tax return.
Keep all documents used to make your claim in case they are requested to confirm your eligibility.
Submit a new registration form if care continues after 3 years.
Government of Manitoba Resources
Manitoba Tax Assistance Office
Phone: 204-948-2115
Toll-free: 1-800-782-0771
