What is the Primary Caregiver Tax Credit, and How Can You Get It?

Written By Manitoba Possible
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Tax Season is Here – Are You Eligible for Financial Support?

If you are a caregiver in Manitoba, you may be eligible for the Primary Caregiver Tax Credit, which provides up to $1,400 per year in financial relief. Caring for a loved one is a meaningful but often challenging responsibility, and this credit acknowledges the essential role caregivers play in supporting individuals with disabilities, long-term health conditions, or age-related care needs. 

According to research by the Canadian Centre for Caregiving Excellence, half of all caregivers experienced financial stress in the past year due to caregiving, and one in five caregivers have provided direct financial support to their care recipients. 

Many people are unaware that even those arranging in-home care or respite care may still qualify. Keep reading to learn how you can apply, qualify, and make caregiving more affordable. 

What is the Primary Caregiver Tax Credit? 

The Primary Caregiver Tax Credit is a refundable tax credit offered by the Manitoba government to caregivers who provide ongoing, unpaid care to individuals needing assistance with daily living. The goal is to support home-based and community care, reducing financial strain on caregivers. 

Who is Eligible? 

You may qualify for this credit if you: 

  1. Provide unpaid care for at least 90 consecutive days 

  2. Are designated as the primary caregiver by the care recipient or their legal representative 

  3. Support someone living in Manitoba who requires assistance with daily tasks 

  4. Care for someone who is a Level 2 Home Care client or equivalent 

Even if you use respite care services, you may still qualify (more details below).

How to Apply for the Primary Caregiver Tax Credit 

Follow these steps to apply and claim your tax credit: 

1. Confirm Your Eligibility

You must: 

  • Provide long-term, unpaid care to a Level 2 Home Care client or equivalent 

  • Ensure the care recipient lives in a private residence within a Regional Health Authority in Manitoba 

  • Be designated as the sole primary caregiver 

2. Fill the Application Form 

You can fill out the form in three ways: 

  • Download it from the Manitoba Tax Assistance Office website 

  • Request it from your local RHA office 

  • Call Manitoba Health at 204-788-6646 (Winnipeg) 

3. Complete and Submit the Documents 

  • The care recipient must designate the primary caregiver on the form. If they cannot, an authorized person aware of the situation can complete the form on the care recipient's behalf. 

  • If the care recipient is not currently receiving Manitoba Home Care or services from the Department of Families, a Level of Care Equivalency Form must be completed by a physician or nurse practitioner. 

  • Submit the completed application to the Department of Families or your RHA office. 

4. Wait for Approval 

Once approved, you will receive: 

  • An approval letter 

  • A Primary Caregiver Log form (to track care periods, including absences for vacations or hospital stays). Caregivers must ensure that they update this log regularly and make entries immediately whenever an interruption occurs. 

5. Claim the Credit on Your Tax Return 

  • After completing a 90-day qualification period, claim the credit on Form MB479 when filing your Manitoba personal income tax return. 

  • Keep your approval letter and caregiver log for records as CRA may request it, but do not submit them with your tax return. 

Can You Still Qualify If You Share Caregiving Responsibilities?

Yes, you do not need to provide care every single day to qualify.

The key requirement is that you are the designated primary caregiver and that the care recipient receives ongoing, regular support for at least 90 days. 

You may still qualify if you: 

  • Arrange respite care on certain days for a break 

  • Use in-home care respite services in Winnipeg like Care Possible while coordinating overall care 

  • Have family members assist occasionally but remain the primary caregiver 

The Manitoba government recognizes that caregiving is a shared responsibility. As long as you are actively managing care and ensuring continuous support, you may still be eligible for the tax credit. 

Care Possible Makes Caregiving Easier 

Navigating caregiving responsibilities and financial support options can feel overwhelming. Many families struggle to balance work, personal life, and caregiving duties—but you don’t have to do it alone. 

At Care Possible, we offer: 

About Care Possible 

Care Possible is a non-profit social enterprise by Manitoba Possible, dedicated to providing affordable, flexible, and preference-based in-home and respite care services. We support seniors, individuals with disabilities, and families using self and family-managed care in Winnipeg and across Manitoba. Our mission is to ensure that every Manitoban who accesses care has an excellent experience.   

Learn how Care Possible can support you by visiting www.CarePossible.ca   

For complete eligibility details on Primary Caregiver Tax Credit, visit the Government of Manitoba website. 

Manitoba Possible
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