What is the Personal Support Workers Tax Credit?

A federal refundable tax credit enacted by Bill C-15 for qualifying personal support work in eligible healthcare settings. You claim it on your income tax return for 2026 through 2030 taxation years.

How is the credit calculated?

5% of eligible certified earnings from qualifying duties, up to a maximum of $1,100 per year. The cap is reached at $22,000 in included eligible earnings.

Why are BC, NL, and NWT excluded?

Those jurisdictions have bilateral wage-support agreements with the federal government. The exclusion is based on where duties are performed, not where you live or where your employer is headquartered.

How do I claim the credit?

Your employer certifies eligible earnings on your T4 using a new CRA code (exact code pending). You then claim the credit on your federal T1 return. CRA has not yet published the final T1 line number.

What if my employer will not certify?

Employer certification is required. This check cannot confirm what your employer will report. Speak with your employer and review CRA guidance when the T4 code is published.

Does this calculator confirm I qualify?

No. It estimates credit math from earnings and duty locations you enter. It does not verify job duties, establishment type, or employer certification.

Personal Support Workers Tax Credit

The calculation is straightforward: 5% of eligible earnings, up to $1,100. The harder question is which earnings may count. Answer a few questions to see an estimate and what still requires employer or CRA confirmation.

5% of eligible earnings
Maximum $1,100
Cap at $22,000 earnings
2026–2030 tax years

Who the credit is for

Paid personal support workers who meet CRA's published duty and establishment rules for work performed in eligible provinces and territories, excluding BC, NL, and NWT duties.

What earnings may count

Eligible earnings are those your employer certifies for qualifying personal support duties in an eligible healthcare establishment. The federal credit equals 5% of those earnings, up to $1,100 per taxation year (2026 through 2030).

Employer certification

Employer certification on your T4 is required to claim the credit. CRA has confirmed certification will use a new T4 code; the exact code and T1 filing line are still pending.

Jurisdiction exclusions

Earnings from duties performed in British Columbia, Newfoundland and Labrador, or the Northwest Territories are excluded from this federal credit. Those jurisdictions have bilateral wage-support agreements with the federal government. This is based on where duties are performed, not residence or employer headquarters.

Common questions

What is the Personal Support Workers Tax Credit?: A federal refundable tax credit enacted by Bill C-15 for qualifying personal support work in eligible healthcare settings. You claim it on your income tax return for 2026 through 2030 taxation years.
How is the credit calculated?: 5% of eligible certified earnings from qualifying duties, up to a maximum of $1,100 per year. The cap is reached at $22,000 in included eligible earnings.
Why are BC, NL, and NWT excluded?: Those jurisdictions have bilateral wage-support agreements with the federal government. The exclusion is based on where duties are performed, not where you live or where your employer is headquartered.
How do I claim the credit?: Your employer certifies eligible earnings on your T4 using a new CRA code (exact code pending). You then claim the credit on your federal T1 return. CRA has not yet published the final T1 line number.
What if my employer will not certify?: Employer certification is required. This check cannot confirm what your employer will report. Speak with your employer and review CRA guidance when the T4 code is published.
Does this calculator confirm I qualify?: No. It estimates credit math from earnings and duty locations you enter. It does not verify job duties, establishment type, or employer certification.

Official sources

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

Information only. Not tax advice. Does not guarantee eligibility, payment, or refund. Confirm with your employer and the Canada Revenue Agency.

Check your estimated PSW tax credit