Open
Source verified July 23, 2026
Primary Caregiver Tax Credit
Refundable tax credit for unpaid primary caregivers
Funding available
$ 1,400
Deadline
Open continuously
Location
Manitoba, Canada
Overview
The Primary Caregiver Tax Credit is a refundable Manitoba tax credit for individual tax filers who act as primary caregivers, worth $1,400 per year. It supports unpaid care for eligible recipients living at home in Manitoba and needing Level 2 or higher care, including help with shopping, transportation, or respite.
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Opportunity Score
Moderate potential, but conditions must align.
At a glance
Funding available
Financing goals
- Increase social or community impact
Eligible Funding
- Maximum amount : 1,400 $
Funds Providers
Eligible candidates
Eligible Industries
- All industries
Location
- Manitoba
Legal structures
- All legal structures
Annual revenue
- All revenue ranges
Organisation size
- All organization sizes
Audience
- Canadians
Next Steps
1
Determine your project
2
Validate your eligibility
Availability timeline
2026
Periods: 1
Activities funded
- Providing ongoing unpaid primary caregiving.
- Supporting daily personal care and supervision.
- Helping with home-making tasks and community access.
Documents Needed
- Primary Caregiver Registration form
- Level of Care Equivalency form, when a doctor or nurse practitioner assessment is required
Official resources
Eligibility
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
Selection criteria
- 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.
How to apply
- 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.
Processing and Agreement
- 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.
Additional information
- 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.
Contacts
Frequently Asked Questions about the Primary Caregiver Tax Credit Program
What is the Primary Caregiver Tax Credit?
The Primary Caregiver Tax Credit is a refundable Manitoba tax credit for individual tax filers who act as primary caregivers, worth $1,400 per year. It supports unpaid care for eligible recipients living at home in Manitoba and needing Level 2 or higher care, including help with shopping, transportation, or respite.
How much funding can be received?
Primary Caregiver Tax Credit Funds up to $1,400 of admissible expenses.
What is the deadline to apply?
The program is accepting continuous intake
Who is eligible for the Primary Caregiver Tax Credit program?
To be eligible for the Primary Caregiver Tax Credit program, you must:
Manitoba residents only
Unpaid care for 90+ days
Care recipient needs Level 2+ support
What expenses are eligible under Primary Caregiver Tax Credit?
Providing ongoing unpaid primary caregiving.
Supporting daily personal care and supervision.
Helping with home-making tasks and community access.
Who can I contact for more information about the Primary Caregiver Tax Credit?
You can contact Manitoba Tax Assistance Office (TAO) by email at TAO@gov.mb.ca or by phone at 204-948-2115.
Where is the Primary Caregiver Tax Credit available?
The Primary Caregiver Tax Credit program is available the province of Manitoba.