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MANITOBA
PRIMARY CAREGIVER
TAX CREDIT
( December 2010 ) PCG-TC_V05_2010_12_03.ppt
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Who wants
$1020?
INTRODUCTION
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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
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INTRODUCTION
Care Recipient
Caregiver
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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
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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
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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.
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LEVEL OF CARE
A health care professional can be a doctor,
nurse, social worker, physiotherapist,
occupational therapist, nurse practitioner or
other.
The health care professional’s assessment is
accepted only if the individual has not been
assessed by Home Care or by one of the two
Family Services programs.
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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.
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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.
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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.
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IDENTIFICATION
Manitoba Finance
Manitoba Health
Regional Health Authorities (RHAs)
Family Services and Consumer Affairs (FSCA)
Supported Living
Children’s Special Services Programs
Care Recipients and Care Giver
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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
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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.
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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
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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
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CONTACT INFORMATION
MB Tax Assistance Office
Phone 204-948-2115 / 1-800-782-0771
Home Page
http://www.gov.mb.ca/finance/tao/index.html
Primary Caregiver Tax Credit
http://www.gov.mb.ca/finance/tao/caregiver.html
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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
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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: [email protected]
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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
Children’s Special Services
http://www.gov.mb.ca/fs/pwd/css.html
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Care Giver and
Care Recipient
FSCA Client
Supported Living
Children’s 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