Personal Support Workers Tax Credit

Bill C-15 received Royal Assent on March 26, 2026 and enacted the Personal Support Workers Tax Credit. This is a federal refundable tax credit for qualifying personal support work in eligible healthcare settings. It is claimed on your income tax return, not paid as a separate benefit cheque.

Legal status

Enacted and available for the 2026 taxation year; final CRA filing line and exact T4 code are still pending.

Credit amount

The credit equals 5% of eligible earnings from qualifying personal support work, up to a maximum of $1,100 per taxation year. Because it is refundable, you may receive it even if you owe little or no federal income tax, subject to the rules in the Income Tax Act and any CRA guidance.

5% of eligible earnings from qualifying duties
Maximum $1,100 per taxation year
2026 through 2030 taxation years only

Qualifying personal support duties

The credit targets paid work performing personal support duties for patients or residents. Duties must meet the definitions in the enacted legislation and any CRA guidance. MyEligible does not know your job title, daily tasks, or employer setting, so this guide cannot confirm whether your role qualifies.

Hands-on personal support for patients or residents
Work performed in an eligible healthcare establishment
Employer certification of eligible earnings on your T4 using a new CRA T4 code (exact code still pending)

Eligible healthcare establishments

Eligible earnings generally come from designated healthcare establishments such as hospitals, long-term care homes, and home care agencies that meet federal definitions. Confirm whether your employer and work site qualify using the enacted law and CRA publications when they are released.

Where duties are performed

Earnings from personal support duties you perform in British Columbia, Newfoundland and Labrador, or the Northwest Territories are excluded from this federal credit. The test is where the qualifying work is performed, not where you live or where your employer is headquartered. Those jurisdictions use bilateral wage-support agreements with the federal government instead.

How claiming works

You claim the credit on your federal T1 income tax return after your employer certifies eligible earnings on your T4 using the new CRA code. Employer certification is confirmed; the exact T4 code and final T1 filing line are still pending. This is not an advance payment or automatic deposit during the tax year.

Employer certifies eligible PSW earnings on your T4 with the new CRA code (exact code pending)
Claim on the federal return for the matching taxation year
Final CRA T1 filing line still pending

Why this is not in the benefits quiz

MyEligible does not collect occupation, daily duties, or employer setting. Without employer-certified eligible earnings, a calculator would be misleading. Use this guide and official sources to understand the measure; confirm eligibility with your employer and CRA.

Official sources

Last reviewed for this tool: 2026-08-23. Amounts may change.

Information only. Not tax advice and does not confirm eligibility. Does not calculate your credit amount. Confirm duties, employer certification, and filing steps with your employer and the Canada Revenue Agency.