What amount do I get as refund/ credit?
You will get lesser of
a) $1,100 and
b) 5% of the Eligible PSWs yearly eligible remuneration
Who is eligible ?
Eligible PSW : a person who perform duties of employment in the capacity of a personal support worker for an eligible Health Care Establishment (HCE) during the taxation year.
What are eligible Healthcare Establishments (HCE) ?
Eligible HCEs are hospitals, nursing care facilities, residential care facilities, community care facilities for the elderly, home health care establishments and similar regulated health care establishments.
Which provinces have this credit ?
All provinces, except: British Columbia, Newfoundland and Labrador or the Northwest Territories. Instead, these areas have signed bilateral agreement with federal government to gradually increase wage rate for PSW over next 5 years.
How to claim PSW tax credit?
By filing tax return.
Do I need supporting documents to claim it?
No. However, the Eligible PSW’s employer (HCE) must certify their employees’ eligible earnings by completing a new “other information” code on the employee’s T4 slip. i.e. the “Other Information” box in your T4 slip should specify a code, which indicates you are eligible to claim the credit.
What if my employer does not indicate any code in “other information” though I am eligible.
You can contact the CRA to submit a complaint, which will initiate a review to determine if an amended T4 slip is required.
Where can I find further information.
You can find more at: https://www.canada.ca/en/revenue-agency/programs/about-canada-revenue-agency-cra/federal-government-budgets/budget-2025-cra-information-select-measures.html#h-2