Manitoba Primary Caregiver Tax Credit

Disability BenefitsManitoba2024
Up to $1,400/year

About This Program

The Manitoba Primary Caregiver Tax Credit is a refundable tax credit of $1,400 per year for individuals who provide ongoing unpaid care to a person assessed as requiring Care Level 2, 3, or 4 under the Manitoba Home Care Program. A caregiver may claim up to three care recipients at any one time, for a maximum total credit of $4,200 per year. The credit is not income-tested, meaning it can be claimed even if the caregiver has no taxable income. The amount is prorated based on the portion of the year care was provided, after an initial qualification period of 90 consecutive days.

Am I Eligible?

To qualify for this program, you generally need to meet all of the following requirements:

  • Your province of residence must be MB
  • You must be 18 years of age or older
  • Your citizenship status must be one of: Canadian citizen, permanent resident
  • You must have is caregiver
  • You must have filed your most recent tax return
These are simplified eligibility criteria. Additional conditions may apply. Always verify with the official program website.

How Much Could You Receive?

Base annual benefit
$1,400per year
Credit is claimed per qualifying care recipient

$1,400 per care recipient, up to 3 recipients, for a maximum of $4,200 per year.

Minimum 90 consecutive days of care required before the credit can be claimed

Caregiver must provide care for at least 90 consecutive days before becoming eligible. Credit is prorated for partial years.

Care recipient must be assessed at Care Level 2, 3, or 4

The care recipient must be assessed as requiring Care Level 2 or higher under the Manitoba Home Care Program guidelines.

Credit is prorated based on the portion of the year care was provided

Amount is prorated for partial years. Interruptions exceeding 14 days are subtracted from the claim period.

Note: These amounts are estimates based on publicly available program rules. Your actual benefit amount may differ based on your individual circumstances. Always confirm with the relevant government agency.

How to Apply

Applications for this program are handled directly by the Government of Manitoba. Visit the official program page for application forms, required documents, and processing times.

Visit Official Program Page
Rules last verified: March 2026. Amounts reflect 2024 tax year.

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