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  • 1

    MANITOBA

    PRIMARY CAREGIVER

    TAX CREDIT

    ( December 2010 ) PCG-TC_V05_2010_12_03.ppt

  • 2

    Who wants

    $1020?

    INTRODUCTION

  • 3

    On October 2, 2008 the Government of

    Manitoba announced the new Primary

    Caregiver Tax Credit (PCG-TC).

    The tax credit provides up to $1,020 per year as

    a refundable tax credit to people who act as

    the primary caregiver to care recipients who

    are need of assistance and live at home in

    Manitoba.

    INTRODUCTION

  • 4

    INTRODUCTION

    Care Recipient

    Caregiver

  • 5

    The care recipient

    must be assessed as level 2, 3 or 4 under the

    MB Home Care program;

    must be living in a private home within a

    regional health authority in MB;

    must be a MB resident and;

    can name only one caregiver for this tax

    credit.

    ELIGIBILITY

  • 6

    The caregiver

    can be any age;

    must not have been paid;

    must have provided care for a longer than a 3

    month period;

    must be a MB resident and filing a Manitoba

    income tax return and;

    may provide care for up to three qualifying

    individuals for this tax credit.

    ELIGIBILITY

  • 7

    LEVEL OF CARE

    The care recipient can be assessed as

    equivalent to Level 2, 3 or 4 by means of

    a formal assessment under the Home Care.

    an assessment by Family Services and

    Consumer Affairs (FSCA).

    a Level of Care Equivalency Guideline form

    completed by a health care professional.

  • 8

    LEVEL OF CARE

    A health care professional can be a doctor,

    nurse, social worker, physiotherapist,

    occupational therapist, nurse practitioner or

    other.

    The health care professionals assessment is

    accepted only if the individual has not been

    assessed by Home Care or by one of the two

    Family Services programs.

  • 9

    LEVEL OF CARE

    Equivalency to Level 2, 3 or 4 means the care

    recipient requires care on a daily basis in at

    least three of four of the following categories

    due to significant physical, cognitive or

    behavioral barriers.

    These four categories apply to adults only.

    There are separate criteria for children.

  • 10

    LEVEL OF CARE

    1. Assisting or supervising with routine

    activities such as shopping, transportation,

    meal preparation and laundry.

    2. Assisting or supervising with personal care

    such as bathing, feeding, dressing,

    grooming, hygiene, mobility, transfers,

    toileting and medications.

  • 11

    LEVEL OF CARE

    3. Arranging for supports, system navigation,

    community access, recreational activities,

    support groups, medical follow up and

    counseling.

    4. Providing regular and sustained advice,

    decision making or emotional support.

  • 12

    IDENTIFICATION

    Manitoba Finance

    Manitoba Health

    Regional Health Authorities (RHAs)

    Family Services and Consumer Affairs (FSCA)

    Supported Living

    Childrens Special Services Programs

    Care Recipients and Care Giver

  • 13

    APPLICATION PROCESS

    Multi-Step Process

    Application Approval

    Home Care Program Clients

    Family Services (FSCA)

    Those not involved in formal health program

    Claim credit on income tax return

  • 14

    APPLICATION PROCESS

    Care Giver Log

    The caregiver is to complete the Caregiver Log for any period of time longer than 14 days when care is not provided.

  • 15

    CLAIMING THE CREDIT

    A full year credit is $1,020

    The credit is adjusted by

    absences in care (caregiver log);

    start date; and

    90 day requirement (waiting period).

    MB479 Manitoba Credits

  • 16

    DOCUMENTATION

    Key pieces of documentation

    Application (General/FSCA)

    Level of Care Equivalency Guideline (Adult/Child)

    Care Givers Log

    Tax Return (MB479 Manitoba Credits)

    Related material

    Information Sheet

    Step by Step Process

    Regional Health Authority Contact Information

  • 17

    CONTACT INFORMATION

    MB Tax Assistance Office

    Phone 204-948-2115 / 1-800-782-0771

    Email

    TAO@gov.mb.ca

    Home Page

    http://www.gov.mb.ca/finance/tao/index.html

    Primary Caregiver Tax Credit

    http://www.gov.mb.ca/finance/tao/caregiver.html

  • 18

    CONTACT INFORMATION

    Regional Health Authority (11)

    http://www.gov.mb.ca/health/rha/contact.html

    Manitoba Health Home Care Program

    204-788-6646

    http://www.gov.mb.ca/health/homecare/index.html

  • 19

    CONTACT INFORMATION

    Family Services & Consumer Affairs

    Phone 204-523-5230

    Toll free at 1-800-563-8793

    TTY at 204-948-3698 / 1-800-855-0511

    Email: incsup@gov.mb.ca

  • 20

    CONTACT INFORMATION

    Family Services & Consumer Affairs

    Home Page

    http://www.gov.mb.ca/fs/

    Supported Living Program

    http://www.gov.mb.ca/fs/pwd/supported_living.html

    Childrens Special Services

    http://www.gov.mb.ca/fs/pwd/css.html

  • 21

    Care Giver and

    Care Recipient

    FSCA Client

    Supported Living

    Childrens Special

    Services

    Home Care Client

    No Formal

    Program

    Level of Care

    Equivalency

    Guideline

    FSCA Provincial

    Office in Killarney

    Regional Health

    Authority

    Income

    Tax

    Return

    OBTAIN

    DOCUMENTATIONPREPARE AND SUBMIT APPLICATION

    APPLICATION

    PROCESSING

    CLAIM

    CREDIT

    WHO IS THE

    CAREGIVER?

    WHO IS THE CARE

    RECIPIENT?

    REVIEW OF

    ELIGIBILITY.

    CARE RECIPIENT NAMES THE CARE GIVER.

    START OF CARE DATE.

    HEALTH CARE PROFESSIONAL TO

    COMPLETE LEVEL OF CARE EQUIVALENCY.

    HELP FROM PROGRAM REPRESENTATIVE,

    REGIONAL HEALTH AUTHORITY OR TAX

    ASSISTANCE OFFICE.

    APPLICATION

    PROCESSED AND

    RETURNED TO CARE

    GIVER WITH LOG

    REFUNDABLE

    CREDIT

    CLAIM ON

    INCOME TAX

    RETURN