Manitoba-> Refundable tax credits -> Refundable Primary Caregiver Tax Credit
Manitoba Primary Caregiver Tax Credit
The primary caregiver tax credit is a refundable tax credit which is claimed on form MB479 of the personal tax return.
This refundable tax credit has been available since 2009, and was a maximum of $1,275 per year for 2011 to 2014. The Manitoba 2015 Budget provided an increase to this credit to $1,400 per year, beginning in 2015.
The Manitoba 2018 Budget amended this tax credit to provide a flat $1,400 per year to all eligible caregivers, eliminating the requirement to calculate the credit based on the number of days that care was provided. The requirement to provide a minimum of 90 days of care before eligibility commences remains in place.
The Manitoba 2017 Budget amended this tax credit to cap the annual credit claimable by a caregiver at a maximum of $1,400 in 2017 and future years. The limit of three care recipients is removed for 2017 and future years, but the maximum cannot exceed $1,400. Eligibility for this credit now begins in the year that the application is submitted, and retroactive claims for years prior to 2017 are not permitted. If an application is submitted in 2017 but the credit is not claimed until 2019, the caregiver may still claim the credit for 2017 and 2018.
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 or higher 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. A caregiver may earn the credit for up to 3 people at any one time. This limit of 3 people is removed by the 2017 Budget.
Effective March 12, 2018, caregivers now are only required to complete a registration form, submit it to Manitoba Finance, and continue to claim the credit on the income tax return. 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 22, 2019
Copyright © 2002 Boat Harbour Investments Ltd. All Rights Reserved. See Reproduction of information from TaxTips.ca