Manitoba-> Refundable tax credits -> Refundable Primary Caregiver Tax Credit

Primary Caregiver Tax Credit

This refundable tax credit is available starting in 2009, and is a maximum of $1,275 per year for 2011 ($1,020 for 2009/2010).  It is available to the primary caregiver who provides care, without receiving payment for their services, to a Manitoba Home Care client.  The client must have been assessed as requiring Care Level 2, 3, or 4 while living at home.  The primary caregiver may be a spouse, other relative, neighbour or friend who has been the primary caregiver for more than the "qualifying period" of 3 consecutive months.  The qualifying period can start anytime after September 30, 2008.  A caregiver may earn the credit for up to 3 people in any given month.

For more information see the Manitoba Finance Ministry information on the Primary Caregiver Tax Credit.

See CRA form MB 479 and Completing Your Manitoba Forms on the Manitoba General Income Tax and Benefit Package page for detailed calculations.

Tax tip:  File a return even if you have no income, to get the refundable tax credits.

Revised: April 12, 2011