January 28, 2016
The cost of Supportive Housing will in the majority of cases, be offset by these credits:
Disability Tax Credit - Canada Revenue Agency
For information on the Disability Tax Credit and to find out who qualifies, please visit: www.cra-arc.gc.ca/disability
For Qualified Practitioners who are called upon by their patients to certify Form T2201 (Disability Tax Credit Certificate), the following link is to ensure you are equipped with key information on the disability tax credit and can feel confident in completing Form T2201: www.cra.gc.ca/qualified-practitioners
Primary Caregiver Tax Credit
This credit recognizes the vital support caregivers provide to those needing care. Manitoba’s Primary Caregiver Tax Credit provides a refundable credit of up to $1,400 a year to people who act as primary caregivers for spouses, relatives, neighbours or friends who live at home in Manitoba. For this tax credit, people requiring care must be assessed at Level 2 or higher under the Manitoba Home Care Program guidelines. They are assessed based on the amount and type of care required for tasks like bathing, dressing, eating meals, mobility and receiving medical care. Level 1 requires minimal care in most cases and is not eligible.
Caregivers may claim the tax credit for each of up to three care recipients, at any one time.
This credit is refundable and not income tested. This means you can claim it even if you do not have taxable income. The credit may defray your caregiver expenses such as shopping, transport, outings and respite.