Line 78 - Primary caregiver tax credit
You can claim this credit if you were a resident of Manitoba at the end of the year providing ongoing voluntary care to a family member, friend, or neighbour who met all of the following conditions:
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They were a resident of Manitoba at the end of the year
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They were an insured person as defined in The Health Services Insurance Act
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They have been assessed as requiring care at Level 2 or higher under the Manitoba Home Care Program guidelines
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They have been receiving care from the caregiver for at least 90 days
You and the person receiving care (or their parent if the person receiving care is under 18 years of age) must jointly complete a primary caregiver tax credit registration form, send a copy of the form to Manitoba Finance, and continue to claim the credit on your income tax return.
For more information, go to the Manitoba webpage at gov.mb.ca/finance/tao/caregiver.html.
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 an amount of $1,400 regardless of the number of qualifying care recipients.
Enter $1,400 on line 78 of your Form MB479.
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