Primary Caregiver Tax Credit Form - The Manitoba Tax Assistance Office (Page 2 of 2) in pdf

Primary Caregiver Tax Credit Form - The Manitoba Tax Assistance Office Page 2

INSTRUCTIONS

1. Please keep the copy of the approved application and attach it to this log form. This confirms that

the care recipient is qualified for tax credit purposes, needs care at the equivalent of home care Level

2 or above, and has designated you as the primary caregiver for purposes of the tax credit.

2. Make every effort to ensure that you are the only primary caregiver who claims the tax credit with

respect to this client during any one period.

3. The period for which you can receive a credit starts after a three-month qualifying period, (at the

beginning of the fourth continuous month of caregiving). For a full year tax credit, you would need to

begin qualifying by October 1 of the previous year. If you remain the primary caregiver for this client

into the next tax year, you will not need to requalify in the next tax year.

4. During any one period, you can earn the tax credit for providing care for up to three clients. A

separate three-month qualification period and a separate log applies for each client you care for.

5. To keep your status as primary caregiver, you must:

•

live in Manitoba as of December 31; and

•

without receiving any payment, personally provide care or supervision to the client.

6. To ensure accuracy, please update this log regularly. Make entries immediately whenever an

interruption occurs.

7. An interruption period means a period lasting 15 days or more, but lasting less than three years,

during which:

•

the client is hospitalized or is temporarily living in a personal care home or other institution

•

the client has temporarily stopped being a qualified home care client

•

you have not provided care to the client for any other reason

We will treat an interruption period of three years or more as the end of caregiving for purposes of

the tax credit. After that time, you may again start acting as caregiver for this client. However, in that

case, you must complete a new application form and repeat the three-month qualification period to

qualify for the tax credit.

8. We may ask you to show this log at any time to verify your claim.

9. When you complete your tax return, enter the result of the calculation of creditable period on Form

MB479. Do not attach this log to your income tax return.

10. For more information on claiming this tax credit through the income tax system, contact:

The Manitoba Tax Assistance Office

204-948-2115 or 1-800-782-0771

e-mail at TAO@gov.mb.ca

Primary Caregiver Tax Credit Form - The Manitoba Tax Assistance Office Page 2