Manitoba Disability & Health Credits (2025 Guide)

Key Manitoba Disability & Health Credits

Primary Caregiver Tax Credit

The Manitoba Primary Caregiver Tax Credit provides up to $1,400 per year (as of 2025) for individuals who provide regular care and support to someone with a disability or chronic illness in a non-institutional setting. The credit can be split among multiple caregivers, but the maximum is per care recipient. To qualify, the primary caregiver must:

• Be certified by a health professional as the primary caregiver for a qualifying individual
• Provide regular care and support for a minimum period (often 90 days or more)
• Not receive payment for the care provided (other than government assistance for the recipient)

How to claim: Complete the Manitoba Primary Caregiver Tax Credit Form, obtain the required certification, and claim the credit on your provincial tax return (MB479). Caregivers should keep all certification and documentation for six years.

Disability Support Program (DSP)

The Disability Support Program offers monthly income support for Manitobans (18+) with severe and prolonged disabilities that significantly impact daily living. Eligibility is based on the nature of the disability and financial need. The program is intended to supplement other provincial and federal benefits.

• Apply directly with Manitoba Families (not on your tax return)
• Must submit medical documentation and undergo an assessment
• DSP payments are not taxable

Tip: You can receive the DSP and still claim the Disability Tax Credit and Primary Caregiver Tax Credit if eligible.

Manitoba Pharmacare

Manitoba Pharmacare is a universal drug benefit program, covering eligible prescription drugs for all Manitobans regardless of age or medical condition. The deductible is income-tested and resets each year. Pharmacare is especially important for individuals with disabilities who have high medication costs.

• Annual deductible determined by family income (line 15000 of your T1 return)
• Application required each year; claims processed through your pharmacy
• You can claim unreimbursed prescription costs as a Medical Expense Tax Credit

Federal Disability Tax Credit (DTC) & Manitoba Provincial Credit

The federal Disability Tax Credit (DTC) is a non-refundable tax credit for individuals with a severe and prolonged physical or mental impairment. Manitoba residents claim the federal DTC on their T1 return and the provincial component on MB428. The credit may be transferred to a supporting family member if the person with the disability does not need it to reduce their own tax.

• Requires T2201 Disability Tax Credit Certificate signed by a medical practitioner
• Claimed on line 31600 (federal) and line 58440 (MB428 provincial)
• Can be carried forward and transferred under certain conditions

Learn more about the DTC →

Other Manitoba Disability & Accessibility Supports

• Accessible Vehicle Tax Rebate: Refund for PST paid on the purchase/adaptation of a wheelchair-accessible vehicle.
• Home Adaptation Grants: For home modifications to improve mobility, safety, and accessibility.
• Respite Programs: Short-term relief for caregivers, offered by provincial and community organizations.
• Pharmacare and Dental: Additional supports for medication and dental care for people with disabilities.
• Canada Pension Plan Disability: Federal monthly support for those who have contributed to CPP and have a severe/prolonged disability.

Claiming Tips & Documentation

• Keep all receipts, medical forms, and tax credit applications for at least 6 years
• Apply for the DTC as soon as eligible—it opens doors to many other credits and programs
• If you care for multiple individuals, you may be able to claim multiple Primary Caregiver credits (subject to limits)
• Coordinate claims with other family members for best tax benefit (e.g. DTC transfer, medical expense splitting)
• Adjust prior year returns (T1-ADJ or ReFILE) if you missed credits or were granted retroactive eligibility

Frequently Asked Questions