Manitoba Primary Caregiver Tax Credit​

What’s in this article?

 

What is this?

You can claim this refundable credit if you were a resident of Manitoba on December 31 of the tax year and you provided ongoing voluntary care to a spouse, relative, friend, or neighbor who live at home in Manitoba. People requiring care must be:

  • a resident of Manitoba at the end of the year;
  • an insured person as defined in The Health Services Insurance Act; and
  • assessed as requiring care at Level 2 or higher under the Manitoba Home Care Program guidelines.

As a caregiver, you may be able to claim the tax credit for up to three care recipients at any one time.

Click this link for more information on the maximum claim amount.

 

Am I eligible?

To be eligible as a primary caregiver you must:

  • live in Manitoba and receive no pay for the care you give;
  • provide ongoing long term care for someone assessed as needing care at Level 2 or higher under the Manitoba Home Care Program and who lives in a private home in Manitoba; and
  • be designated as a primary caregiver by the care recipient for more than the “qualifying period” of three consecutive months.

A primary caregiver tax credit application must be completed jointly by both you and the person receiving care (or their parent if the person receiving care is under 18) and approved in advance by their regional health authority (RHA) or the Manitoba Family Services and Labour Department.

Caregivers must go through a three-month qualifying period. If you start providing care by October 1 of the year before a tax year and continue caregiving throughout the tax year, you can claim the full credit for the tax year. Otherwise, you can claim for the portion of a tax year following the three-month qualifying period.

You cannot claim this credit if you (or your spouse or common-law partner), received compensation for the care you provided to the care recipient.

 

Where do I claim this?

Important: Before you begin, make sure you tell us that you lived in MANITOBA on December 31st of the 2015 tax year, in H&R Block’s tax software. To do this:

  1. Click the HOME tab.
  2. Click the ABOUT YOU icon, and click the Your residence link. You will find yourself here:

Once you have confirmed your residence location, claim your Manitoba primary caregiver tax credit by following these steps:

  1. Click the PREPARE tab.
  2. Click the OTHER icon. You will find yourself here:
  3. Under the OTHER DEDUCTIONS section, select the checkbox Manitoba primary caregiver tax credit.
  4. Click Continue.

When you arrive at the page for the Manitoba primary caregiver tax credit, enter your information into the tax software.

 

Where can I learn more?