PRIMARY CAREGIVER TAX CREDIT
STEP-BY-STEP PROCESS
1. Do you qualify for this credit?
Can you answer Yes to all the following questions:
A. Do you provide long-term care to a person who requires Level 2 or higher care as outlined on the Level of Care Equivalency Guideline form?
B. Do you file a Manitoba tax return?
C. Does the person you care for live in a private residence within a regional health authority in Manitoba? See map on back on this page.
D. Are you the only person claiming the tax credit for this individual?
2. If you can answer Yes to all of the above questions, obtain an application form from your local Home Care office or from the internet at http://www.gov.mb.ca/finance/tao/ or by calling Manitoba Health and Healthy Living at (204)788-6646.
3. Ask the person to whom you are providing care to complete Part A of the application form. If the person is not able to complete the form, an alternate person may complete Part A and Part D. This alternate person should be someone other than yourself who is aware of your role and the needs of the individual requiring care.
4. If the individual is currently receiving Home Care from the regional health authority (RHA) in which they live, go to Step 5. Otherwise, take the Level of Care Equivalency Guideline form (enclosed) to the health care professional who usually treats him/her and have it completed.
5. Once Parts A and B of the application form (and Part D if applicable) are completed and signed, forward the application (with the Level of Care Equivalency Guideline form if applicable) to your local RHA. See back for a list of names and mailing addresses for the RHAs.
6. Upon approval of your application, you will receive notification and a document titled “Primary Caregivers Log”. You will be required to complete this form and to record any periods of time exceeding 14 days when you were not providing care. Such interruption periods could be a vacation or a length of time when the person requiring care was in hospital or respite. These interruption periods do not qualify for this tax credit.
7. In 2010, complete your claim on your 2009 income tax return. The guide will provide instructions on how to calculate your claim. Here is an example:
You cared for your father who has Alzheimer disease and your elderly aunt who is unable to feed herself for the entire year in 2009. You were able to take a vacation for 3 weeks in February. In September your dad was placed in respite for one week.
Your claim would be as follows:
Dad: $1,020 x 344/365 days* = $ 961.31
Aunt: $1,020 x 344/365 days* = $ 961.31
Total claim $1,922.62
*deduct 3 weeks in February
8. Do not send the Log form or the original Application form with your income tax claim, but keep this documentation in case Canada Revenue Agency asks for it.
9. Once you have completed the application process, you can make a claim each year while you are still in the caregiving role. You are required to notify Manitoba Health if your role as Primary Caregiver changes.
Regional Health Authorities
Contact Information
Contact your regional health authority at these numbers or check their websites or your phone directory for more detailed listings.
1. Assiniboine Regional Health Authority (RHA):
204-483-5000 or 1-888-682-2253
www.assiniboine-rha.ca
2. Brandon RHA:
204-571-8400 www.brandonrha.mb.ca
3. Burntwood RHA:
204-677-5350 www.thompson.ca/dbs/brha
4. Central Manitoba RHA:
204-428-2000 or 1-800-742-6509 www.rha-central.mb.ca
5. Churchill RHA:
204-675-8318 www.churchillrha.mb.ca
6. Interlake RHA:
204-467-4742 or 1-888-488-2299 www.irha.mb.ca
7. Nor-Man RHA:
204-687-1300 www.norman-rha.mb.ca
8. North Eastman Health Association:
204-753-2012 or 1-877-753-2012 www.neha.mb.ca
9. Parkland RHA:
204-622-6222 or 1-800-259-7541 www.prha.mb.ca
10. South Eastman Health:
204-424-5880 or 1-866-716-5633 www.sehealth.mb.ca
11. Winnipeg RHA:
204-940-2655 www.wrha.mb.ca