MANITOBA PRIMARY CAREGIVER TAX CREDIT Primary Caregiver Tax... · 1 manitoba primary caregiver tax…

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<ul><li><p>1</p><p>MANITOBA</p><p>PRIMARY CAREGIVER</p><p>TAX CREDIT</p><p>( December 2010 ) PCG-TC_V05_2010_12_03.ppt</p></li><li><p>2</p><p>Who wants </p><p>$1020?</p><p>INTRODUCTION</p></li><li><p>3</p><p>On October 2, 2008 the Government of </p><p>Manitoba announced the new Primary </p><p>Caregiver Tax Credit (PCG-TC).</p><p>The tax credit provides up to $1,020 per year as </p><p>a refundable tax credit to people who act as </p><p>the primary caregiver to care recipients who </p><p>are need of assistance and live at home in </p><p>Manitoba.</p><p>INTRODUCTION</p></li><li><p>4</p><p>INTRODUCTION</p><p>Care Recipient</p><p>Caregiver</p></li><li><p>5</p><p> The care recipient</p><p> must be assessed as level 2, 3 or 4 under the </p><p>MB Home Care program;</p><p> must be living in a private home within a </p><p>regional health authority in MB;</p><p> must be a MB resident and;</p><p> can name only one caregiver for this tax </p><p>credit.</p><p>ELIGIBILITY</p></li><li><p>6</p><p> The caregiver</p><p> can be any age;</p><p> must not have been paid;</p><p> must have provided care for a longer than a 3 </p><p>month period;</p><p> must be a MB resident and filing a Manitoba </p><p>income tax return and;</p><p> may provide care for up to three qualifying </p><p>individuals for this tax credit.</p><p>ELIGIBILITY</p></li><li><p>7</p><p>LEVEL OF CARE</p><p> The care recipient can be assessed as </p><p>equivalent to Level 2, 3 or 4 by means of</p><p> a formal assessment under the Home Care.</p><p> an assessment by Family Services and </p><p>Consumer Affairs (FSCA).</p><p> a Level of Care Equivalency Guideline form </p><p>completed by a health care professional.</p></li><li><p>8</p><p>LEVEL OF CARE</p><p> A health care professional can be a doctor, </p><p>nurse, social worker, physiotherapist, </p><p>occupational therapist, nurse practitioner or </p><p>other.</p><p> The health care professionals assessment is </p><p>accepted only if the individual has not been </p><p>assessed by Home Care or by one of the two </p><p>Family Services programs.</p></li><li><p>9</p><p>LEVEL OF CARE</p><p> Equivalency to Level 2, 3 or 4 means the care </p><p>recipient requires care on a daily basis in at </p><p>least three of four of the following categories </p><p>due to significant physical, cognitive or </p><p>behavioral barriers.</p><p> These four categories apply to adults only.</p><p> There are separate criteria for children.</p></li><li><p>10</p><p>LEVEL OF CARE</p><p>1. Assisting or supervising with routine </p><p>activities such as shopping, transportation, </p><p>meal preparation and laundry.</p><p>2. Assisting or supervising with personal care </p><p>such as bathing, feeding, dressing, </p><p>grooming, hygiene, mobility, transfers, </p><p>toileting and medications.</p></li><li><p>11</p><p>LEVEL OF CARE</p><p>3. Arranging for supports, system navigation, </p><p>community access, recreational activities, </p><p>support groups, medical follow up and </p><p>counseling.</p><p>4. Providing regular and sustained advice, </p><p>decision making or emotional support.</p></li><li><p>12</p><p>IDENTIFICATION</p><p> Manitoba Finance</p><p> Manitoba Health</p><p> Regional Health Authorities (RHAs)</p><p> Family Services and Consumer Affairs (FSCA)</p><p> Supported Living </p><p> Childrens Special Services Programs</p><p> Care Recipients and Care Giver</p></li><li><p>13</p><p>APPLICATION PROCESS</p><p>Multi-Step Process</p><p> Application Approval</p><p> Home Care Program Clients</p><p> Family Services (FSCA)</p><p> Those not involved in formal health program</p><p> Claim credit on income tax return</p></li><li><p>14</p><p>APPLICATION PROCESS</p><p>Care Giver Log</p><p> The caregiver is to complete the Caregiver Log for any period of time longer than 14 days when care is not provided.</p></li><li><p>15</p><p>CLAIMING THE CREDIT</p><p> A full year credit is $1,020</p><p> The credit is adjusted by</p><p> absences in care (caregiver log);</p><p> start date; and </p><p> 90 day requirement (waiting period).</p><p> MB479 Manitoba Credits</p></li><li><p>16</p><p>DOCUMENTATION</p><p> Key pieces of documentation</p><p> Application (General/FSCA)</p><p> Level of Care Equivalency Guideline (Adult/Child)</p><p> Care Givers Log</p><p> Tax Return (MB479 Manitoba Credits)</p><p> Related material</p><p> Information Sheet</p><p> Step by Step Process</p><p> Regional Health Authority Contact Information</p></li><li><p>17</p><p>CONTACT INFORMATION</p><p>MB Tax Assistance Office</p><p> Phone 204-948-2115 / 1-800-782-0771</p><p> Email</p><p> TAO@gov.mb.ca</p><p> Home Page</p><p> http://www.gov.mb.ca/finance/tao/index.html</p><p> Primary Caregiver Tax Credit</p><p> http://www.gov.mb.ca/finance/tao/caregiver.html</p></li><li><p>18</p><p>CONTACT INFORMATION</p><p>Regional Health Authority (11)</p><p> http://www.gov.mb.ca/health/rha/contact.html</p><p>Manitoba Health Home Care Program</p><p> 204-788-6646</p><p> http://www.gov.mb.ca/health/homecare/index.html</p></li><li><p>19</p><p>CONTACT INFORMATION</p><p>Family Services &amp; Consumer Affairs</p><p> Phone 204-523-5230</p><p> Toll free at 1-800-563-8793</p><p> TTY at 204-948-3698 / 1-800-855-0511</p><p> Email: incsup@gov.mb.ca</p></li><li><p>20</p><p>CONTACT INFORMATION</p><p>Family Services &amp; Consumer Affairs</p><p> Home Page</p><p> http://www.gov.mb.ca/fs/</p><p> Supported Living Program</p><p> http://www.gov.mb.ca/fs/pwd/supported_living.html</p><p> Childrens Special Services</p><p> http://www.gov.mb.ca/fs/pwd/css.html</p></li><li><p>21</p><p>Care Giver and </p><p>Care Recipient</p><p>FSCA Client </p><p>Supported Living </p><p>Childrens Special </p><p>Services</p><p>Home Care Client</p><p>No Formal </p><p>Program</p><p>Level of Care </p><p>Equivalency </p><p>Guideline</p><p>FSCA Provincial </p><p>Office in Killarney</p><p>Regional Health </p><p>Authority</p><p>Income </p><p>Tax </p><p>Return</p><p>OBTAIN </p><p>DOCUMENTATIONPREPARE AND SUBMIT APPLICATION</p><p>APPLICATION </p><p>PROCESSING</p><p>CLAIM </p><p>CREDIT</p><p>WHO IS THE </p><p>CAREGIVER?</p><p>WHO IS THE CARE </p><p>RECIPIENT?</p><p>REVIEW OF </p><p>ELIGIBILITY.</p><p>CARE RECIPIENT NAMES THE CARE GIVER.</p><p>START OF CARE DATE.</p><p>HEALTH CARE PROFESSIONAL TO </p><p>COMPLETE LEVEL OF CARE EQUIVALENCY.</p><p>HELP FROM PROGRAM REPRESENTATIVE, </p><p>REGIONAL HEALTH AUTHORITY OR TAX </p><p>ASSISTANCE OFFICE.</p><p>APPLICATION </p><p>PROCESSED AND </p><p>RETURNED TO CARE </p><p>GIVER WITH LOG</p><p>REFUNDABLE </p><p>CREDIT </p><p>CLAIM ON </p><p>INCOME TAX </p><p>RETURN</p></li></ul>

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