Primary Caregiver Tax Credit

• Primary Caregiver Registration Form
• Level of Care Equivalency form, if required
• Doctor or nurse practitioner assessment, if applicable
• Supporting documents to prove eligibility, if requested

Who is eligible?

• Primary caregivers who are Manitoba residents.
• Family members, spouses, neighbours, or friends providing unpaid care.
• Individuals caring for an eligible recipient living at home in Manitoba.

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

• 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.

• Registration is valid for up to three years.
• A renewal form is required if caregiving continues.
• The initial 90-day eligibility period is not repeated for uninterrupted caregiving.
• Caregivers receiving Employment and Income Assistance may claim the full credit without reduction.