Primary Caregiver Tax Credit

• Primary Caregiver Registration form
• Level of Care Equivalency form, when a doctor or nurse practitioner assessment is required

Who is eligible?

• Individual tax filers who act as primary caregivers.
• Primary caregivers may be a spouse, other relative, neighbour, or friend who provides care without remuneration.

Who is not eligible

• Caregivers who are paid or compensated for providing care.
• People who are the spouse or common-law partner of a compensated caregiver.
• Claims involving care recipients who do not live in a private residence.

Eligible expenses

• Caregiver costs such as shopping, transportation, outings, and respite.

Ineligible Costs and Activities

• Paid caregiving arrangements are not eligible.
• Claims cannot be made before registration.
• Retroactive claims prior to registration are not allowed.

Eligible geographic areas

• Manitoba

• Eligibility is based on the care recipient’s assessed level of care.
• The caregiver must provide unpaid care for more than 90 days.
• The recipient must designate only one primary caregiver.

• Complete and submit the Primary Caregiver Registration form online.
• For paper registrations, download the Registration Form and forward the completed form to Manitoba Finance – Taxation Division.
• If a doctor or nurse practitioner assessment is used, complete the Level of Care Equivalency form and upload it with the online registration.

• Applications are reviewed through the registration process.
• A doctor or nurse practitioner assessment may be required for some cases.
• Supporting documents may be requested to verify eligibility.
• Approved registrations remain valid while care continues, up to three years.

• The registration form is due on the same date as filing your personal income tax return.
• No retroactive claims are allowed prior to registration.
• A registration is only valid while care is being provided to the eligible care recipient, up to three years.
• If caregiving continues, a renewal registration form is required and the initial 90-day qualification requirement is not repeated; a change in the designated primary caregiver requires a new Registration Form and a new 90-day qualification period.