What is the Primary Caregiver Tax credit?

This tax credit began in 2018 and It allows an individual tax filer to claim a flat tax credit of $1,400 per year for providing unpaid care for 90 days or more during the year.

This tax credit must be renewed every three years to remain active. Payments are also not retroactive.

This program is intended to help care recipients remain independent as long as possible in the community. Care recipients who qualify may have cognitive, physical, or behavioral barriers.

The primary caregiver may be a spouse, other relative, neighbor, or friend who provides care without compensation.

The individual must be assessed by a Doctor as requiring care Level 2 or higher while living at home (level 2 description can be found on the application form).

Thus, a Doctor must sign off on the application for it to be approved by the Manitoba Tax Assistance Office. But once a Doctor signs off on it, it will be approved.

Download a PDF Registration Form.

The Manitoba Tax Assistance Office handles applications for the Primary Caregiver tax credit. They can be reached at 204-948-2115 or by email at TAO@gov.mb.ca.

Completed application forms must be submitted by mail or email to:

For more information on the Primary Caregiver Tax credit, you can visit the link:

https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/interest-penalties/late-filing-penalty.html