Line 51 – Primary caregiver tax
credit ▼
You can claim this credit if you were a resident of Manitoba at the end of the year and you provided ongoing voluntary care to a family member, friend, or neighbour who met all of the following conditions:
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he or she was a resident of Manitoba at the end of the year;
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he or she was an insured person as defined in The Health Services Insurance Act ; and
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he or she has been assessed as requiring care at Level 2 or higher under the Manitoba Home Care Program guidelines.
You and the person receiving care (or his or her parent if the person receiving care is under 18 years of age) must jointly complete a primary caregiver tax credit application and have it approved in advance by his or her regional health authority or Manitoba Family Services. For more information, go to the Manitoba webpage at www.gov.mb.ca/finance/tao/caregiver.
You cannot claim this credit if you, or your spouse or common-law partner, received compensation for the care either of you provided to the care recipient.
You can claim up to a maximum of $1,400 per care recipient. You can be a designated primary caregiver for up to three care recipients in any given month during the year, and you can claim the tax credit for each one of them provided the 90-day waiting period has been completed for each care recipient.
To calculate your claim, determine the number of days of care provided, the 90-day waiting period (if applicable), and the total caregiving interruption days (longer than 14 continuous days) using the Primary Caregiver's Log. Interruption of care may include, but is not limited to, the care recipients' placement in a hospital or an institution, durations of respite, or vacation.
Use this information to complete the worksheet for line 51 of Form MB479.
Tax Tip
You may also be able to claim the Caregiver amount on Form MB428.
For more information, read line 5840.
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