Setting the Context
Canada’s unpaid caregivers play a vital role in supporting older Canadians and their desire and ability to age in their place of choice. While caregiving can be personally rewarding, it can also be stressful and expensive. As the number of older Canadians continue to increase, so too will the need for and numbers of unpaid caregivers and the demands placed on them. Statistics Canada recently estimated that 8.1 million Canadians over the age of 15 are serving as unpaid caregivers to family or friends; with age-related health problems being one of the most significant drivers of caregiving needs[1].
While the number of older Canadians requiring the support of unpaid caregivers projected to more than double by 2050[2], recent projections show there will be 30% fewer close family members – namely, spouses, adult children – who would potentially available to provide unpaid care[3]. Unpaid caregivers will need to increase their efforts by an average of 40% to keep up with care needs, on account of fewer children per senior.[4] This will also result in the majority of working Canadians over the age of 45 playing unpaid caregiving roles as well. Despite the economic importance of their continued participation in the workforce, unpaid caregivers often end up earning less and foregoing advancements in their own careers than others without these additional responsibilities. According to the Carers Canada, 15% of unpaid caregivers reduce their work hours, 40% miss days of work, 26% take a leave of absence, 10% turn down job opportunities, and 6% eventually quit their jobs. While the cost to unpaid caregivers includes lost wages, and decreased retirement income, 19% further report that their physical and emotional health suffers as well. For employers, the productivity losses to them become enormous with the loss of 18 million work days per year, due to missed days and increased employee turnover. Indeed, it is estimated that the cost to the Canadian economy from lost productivity is 1.3 billion per year.
Unpaid caregivers also play a vital role in ensuring the overall sustainability of the health systems by providing alternatives to costly and publicly funded facility-based care by often supplementing the care available through the limited publicly funded home and community care systems. It is currently estimated that nationally, unpaid caregivers provided approximately $9 billion of care in 2019, and this number is estimated to rise to $27 billion by 2050.[5]
What Are the Issues?
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Access to Existing Financial and Other Supports for Unpaid Caregivers Varies Significantly Across Canada
In 2013, a study found that only 14% of unpaid spousal caregivers, and 5% of unpaid caregivers to their parents reported receiving any government financial assistance.[6] These low assistance rates had been attributed to a variety of issues including a general lack of awareness of available supports and how to easily access them; the requirements to qualify for financial assistance being overly restrictive when some programs disqualified spousal partners, neighbours or friends serving as unpaid caregivers or those not living with the care recipient from accessing assistance.
Meanwhile, there exists a growing body of evidence that demonstrates that financial support for unpaid caregivers can reduce the probability that their dependents will be admitted to a nursing home by 56%[7]. With a growing recognition of their overall importance, 93.8% of Canadians have indicated their support for a greater federal involvement in improving financial assistance available for unpaid caregivers who support ageing relatives and friends.[8]
Currently, both the federal (See Table 12) as well as provincial and territorial governments (See Table 13) in Canada provide a variety of financial and other supports for unpaid caregivers, although the levels of support and eligibility criteria are not standardized across Canada. Some provinces offer tax credits for unpaid caregivers that are refundable while most Canadian jurisdictions and the federal government only offer non-refundable tax credits that are treated as income. However, to claim a non-refundable credit, individuals must be employed and/or earning a sufficient income through other sources to claim this credit as a deduction.
While commitments to unpaid caregivers were made in Budget 2015, there was criticism that they failed to target those unpaid caregivers who are most in need of support. For example, the federal government announced the creation of a new tax-free Family Caregiver Relief Benefit for unpaid caregivers of veterans. While this was a welcome development, veterans are among the best financially supported older adults in Canada.[9]
Progress came in Budget 2017, when the federal government established a new, more accessible Canada Caregiver Credit – replacing three less effective caregiver tax credits[10], as well as a new EI-based Family Caregiver Benefit and an enhanced EI-based Compassionate Care Benefit. The newly created EI-based Family Caregiver Benefit that would support unpaid family caregivers with up to 15 weeks of Employment Insurance (EI) benefits when taking time off to care for a relative with an acute illness. Interestingly, provincially and territorial job-protected family caregiver leave currently ranges between eight to 28 weeks across Canada. Finally, Budget 2017 announced that the EI-based Compassionate Care Benefit would be extended from six weeks to 26 weeks when taking time off to care for a relative with end-of-life care needs.[11] This is a welcomed move and a step in the right direction, however there is a need to further simplify the process around other credits that exist to increase access to financial support. Much criticism remains, however, around the new Canada Caregiver Credit as it neglects to consider the increasing unpaid caregiving contributions of non-relative friends and neighbours to better meet the needs of other Canadians, and the tax credit remains a non-refundable credit which still does little to support low-income unpaid caregivers.
In addition to financial supports, respite services are understood to be very important to support the health and well-being of unpaid caregivers. Coverage for respite services across Canada, however, varies widely. Many provinces use an individual’s income or income plus assets to assess eligibility of home-based respite services with a proportion of costs to be shared by families; namely, Nova Scotia, New Brunswick, Saskatchewan, and British Columbia. Provinces and territories where no direct costs are incurred by the user for home-based respite care include Ontario, Quebec, Alberta, Manitoba, Prince Edward Island, Newfoundland & Labrador, Yukon, Northwest Territories, Nunavut, as well as First Nations and Inuit Health Branch programs.[12]
Finally, some provinces have additionally recognized unpaid caregivers through the creation of specific legislation and granting programs, such as Manitoba and Nova Scotia respectively[13]. Manitoba’s legislation is particularly noteworthy as it provides the most inclusive definition of a caregiver, specifically recognizing the important role that friends and neighbours often play in caring for others. [14]
Table 12. Federally Available Financial Supports for Unpaid Caregivers and their Eligibility Criteria
Credit |
Criteria |
Canada Caregiver Credit[15] |
Eligible Claim: Provides up to $7,140 (unless the dependent’s net income is above $23,906) in assistance related to the care of dependent relatives – parents, brothers, sisters, adult children, and other specific relatives. It also provides up to $2,230 (unless the dependent’s net income is above $23,906) in total for care of a dependent spouse/common-law partner or minor child. When the dependent’s net income is over $23,906, the credit is reduced and indexed to inflation.
*Non-refundable |
Family Caregiver Benefit for Adults[16] (Employment Insurance Benefit)
|
Eligible Claim: Maximum of 15 weeks of benefits payable to eligible individuals. Payable to those temporarily away from work to care for or support a family member who is critically ill or injured, defined as someone whose baseline state of health has changed significantly and need the care or support of at least one caregiver. If the person is already living with a chronic medical condition, caregivers are not eligible for benefits unless the person’s health changes significantly because of a new and acute life-threatening event.
Must be able to demonstrate that normal weekly earnings have decreased by more than 40% and that the claimant has accumulated 600 hrs of work in the last 52 weeks (or since last claim). (NB: A family member includes immediate family as well as other relatives and individuals considered to be like family, whether or not related by marriage, common-law partnership, or any legal parent-child relationship)
|
Compassionate Care Benefits[17] (Employment Insurance Benefit)
|
Eligible Claim: Maximum of 26 weeks of benefits payable to eligible individuals. Payable to those temporarily away from work to care for or support a family member who has a serious medical condition with a significant risk of death within 26 weeks (6 months). The person also requires the care or support of at least 1 caregiver.
Must be able to demonstrate that normal weekly earnings have decreased by more than 40% and that the claimant has accumulated 600 hrs of work in the last 52 weeks (or since last claim). (NB: A family member includes immediate family as well as other relatives and individuals considered to be like family, whether or not related by marriage, common-law partnership, or any legal parent-child relationship.) |
Medical Expense Tax Credit[18] |
Eligible Claim: expenses that exceed the lesser of either 3% or taxpayer’s net income OR $2,352
Applicable to medical expenses for individuals, spouses or common-law partners, and dependents (children, grandchildren, parents, grandparents, brothers, sisters, uncles, aunts, nephews, or nieces who lived in Canada at any time in the year) *Non-refundable |
Table 13. Provincial/Territory Available Supports for Unpaid Caregivers and their Eligibility Criteria:
Province or Territory |
Job Protected CompassionateCare Leave |
Funded Respite ServicesAvailable [19] |
Grants Specific for Family Caregivers[20],[21],[22] |
Caregiver Specific Legislation [23] |
Provincial Caregiver Tax Credit*[24],[25],[26],[27],[28] |
| BC | 27 weeks [29] | Y | $4,674 at net income threshold of $20,494 | ||
| AB | 27 weeks [30] | Y | $11,212 at net income threshold of $29,038 | ||
| SK | 28 weeks [31] | Y | $9,464 at net income threshold of $25,628 | ||
| MB | 28 weeks [32] | Y | $1400/year** | Bill 42, The Caregiver Recognition Act (2011) | $3,605 at net income threshold of $15,917 |
| ON | 28 weeks [33] | Y | $4,987 at net income threshold of $22,051 | ||
| QC | 16 weeks [34] | Y | $925/year for those caring for spouses; $1,154/year for those caring for relatives ** | $1,032 for spouse
$1,205 for housing or cohabiting with an eligible relative $532 for supporting an eligible relative No income threshold defined** |
|
| NB | 28 weeks [35] | Y | $106.25/month | $4,848 at a net income threshold of $21,402 | |
| NS | 28 weeks [36] | Y | $400.00/month** | $4,898 at a net income threshold of $18,575 | |
| PEI | 28 weeks [37] | Y | $2,446 at a net income threshold of $14,399 | ||
| NL | 28 weeks [38] | Y | $2,990 at a net income threshold of $17,599 | ||
| YK | 28 weeks [39] | Y | $7,140 at a net income threshold of $16,766 | ||
| NU | 8 weeks [40] | Y | $4,910 at a net income threshold of $ 21,676 | ||
| NWT | 27 weeks [41] | Y | $4,910 at a net income threshold of $ 21,676 |
* Indicates Net Income of Dependent not Caregiver
** Indicates Credit is Refundable
2. Canadian Women in Caregiving Roles Are Particularly Financially Vulnerable
Certain subsets of unpaid caregivers are particularly financially vulnerable within our society. While men are increasingly taking on unpaid caregiving duties, women are still more likely to take on caregiving duties than men.[42] Women are also more likely to dedicate more time to unpaid caregiving duties and are more likely than their male counterparts to spend 20 or more hours per week on unpaid caregiving tasks such as providing personal care (e.g. bathing and dressing).[43] The subset of unpaid caregivers that end up facing the greatest level of financial hardship are older women.
One study of Canadian unpaid caregivers found that 74.9% of female unpaid caregivers reported a personal income of $39,999 or less annually.[44] Lower incomes, compounded with more missed work and career advancement opportunities or premature retirements, have far reaching effects for unpaid female caregivers. For example, Canada Pension Plan (CPP) benefits are derived from workforce participation-related contributions, making inconsistent workforce participation or early retirement detrimental to accruing future long-term pension benefits through this program. Furthermore, while a current provision exists within the CPP program to alleviate the financial penalty related to time spent out of the formal labour force caring for a young child, a similar provision for unpaid caregiving for others does not exist[45]; although, other countries do recognize the importance of this activity in their programs. Countries like Australia and Norway have created a carer pension for those who are unable to support themselves through paid employment due to care responsibilities, while others such as France, Germany, and Sweden have pension plan contributions for family caregivers.[46]
In 2009 the Swedish parliament passed a law stating, “Municipalities are obligated to offer support to persons caring for people with chronic illness, older adults, or people with functional disabilities”.[47] What’s more, the definition of caregiver in the Swedish statutory context includes family members, relatives, neighbors, or friends that, “provide support to someone regardless of whether they live together”. [48] Unpaid caregivers report the financial burden of caregiving as one of their greatest sources of stress, and finding ways to alleviate this issue more equitably should be considered a priority.
3. Projections Show there will be 30% Fewer Available Unpaid Caregivers in Canada in 2050 Compared to 2019
Canada is facing lower fertility rates and socio-economic shifts that will decrease the availability of unpaid caregivers. The 2019 NIA Report: The Future Co$t of Long-Term Care in Canada projects that between 2019-2050 there will be 30% fewer unpaid caregivers available in Canada.[49] The report also finds that Canadian unpaid caregivers would need to increase their efforts by 40% to keep up with the current levels of unpaid care.[50] Finally, the report projects that if all home care provided by unpaid caregivers were paid publicly, it would add $27 billion to public sector costs by 2050.[51]
Evidence-Informed Policy Options
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Improving Access to Information Around Available Financial Supports for Unpaid Caregivers
The previously low reported numbers of unpaid caregivers receiving any government financial assistance[52] was partially attributed to a lack of awareness of available financial supports for Canadian unpaid caregivers. Therefore, ensuring that all Canadians can easily understand the benefits they are eligible for as caregivers, would especially benefit those who are particularly financially vulnerable within society. Indeed, although the federal, provincial, and territorial governments have made some significant improvements in its available financial supports for unpaid caregiver, most Canadians remain unaware of them.
Although the federal government’s website serves an excellent starting point to access information for unpaid caregivers; many of its links redirect users to federal and provincial tax sites that use confusing and less accessible language to explain the eligibility criteria to access financial assistance. Therefore, enabling awareness of and access to user-friendly information and tools about available financial assistance for unpaid caregivers should be prioritized and has already been designated by the Carers Canada[53] to be a key strategic priority to better address this issue.
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Appropriate and Individualized Needs Assessments of Unpaid Caregivers, Along with the Adequate Provision of Respite Services Needs to Occur
Unpaid caregivers must to have their needs separately recognized and formally assessed from the care recipient in order to better access services that reflect the needs of both unpaid caregivers and care recipients. Establishing such a process would enable unpaid caregivers to better access services which reflect the needs of both them and their care recipient(s). To better support unpaid caregivers, access to respite is important. While all provinces and territories do provide some form of respite supports for unpaid caregivers, services can vary regionally and in availability as some jurisdictions use co-payment models to manage access to these services. Establishing a national minimum standard of services and care that all unpaid caregivers and their care recipients could expect to receive would ensure that services are more streamlined, better reflect needs, and increase overall access.
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Removing Financial Assistance Barriers for Low Income Unpaid Caregivers
Federal and provincial/territorial assistance for unpaid caregivers varies significantly. There are particular populations of low-income unpaid caregivers, often older women, who experience disproportionate financial hardship due to their more long-standing caregiving duties. Most commonly, benefits for unpaid caregivers are means-tested and based on the annual income of care recipients or ‘dependents’ rather than the financial means of unpaid caregivers themselves. [54] Furthermore, while some tax-credits are ‘non-refundable’, meaning that if a caregiver is not employed or earning a sufficient income to qualify for these credits, then their inability to access even these basic levels of financial assistance puts them at greater risk of having to give up their caregiving role. [55] Understanding the outcomes of more targeted methods developed to support unpaid caregivers in: Manitoba – with its broader definition of unpaid caregivers[56]; Nova Scotia – with its targeted caregiver benefit for low income unpaid caregivers[57]; and Quebec – with its refundable caregivers tax credit[58], may better inform the best Canadian strategies to ensure those most financially vulnerable in caregiving roles are adequately supported, given the significant annual savings they generate for the publicly funded health, social and community care systems.
References
[1] Sinha, M. (2013). Portrait of caregiver, 2012: Statistics Canada. Retrieved from: http://www.statcan.gc.ca/pub/89-652-x/89-652-x2013 001-eng.pdf
[2] Government of Canada. (2015). Report from the employer panel for caregivers. Available at: http://www.esdc.gc.ca/eng/seniors/reports/cec.shtml#fnb13.
[3] MacDonald, B.J., Wolfson, M., and Hirdes, J. (2019). The Future Co$t of Long-Term Care in Canada. National Institute on Ageing, Ryerson University
[4] MacDonald, B.J., Wolfson, M., and Hirdes, J. (2019). The Future Co$t of Long-Term Care in Canada. National Institute on Ageing, Ryerson University
[5] MacDonald, B.J., Wolfson, M., and Hirdes, J. (2019). The Future Co$t of Long-Term Care in Canada. National Institute on Ageing, Ryerson University
[6] Turcotte, M. 2013. Family Caregiving: What are the Consequences? Statistics Canada. Available at: http://www.statcan.gc.ca/pub/75-006-x/2013001/article/11858-eng.pdf.
[7] Keefe, J. (2015) Supporting caregivers and caregiving in Canada. IHSPR Policy Rounds – Caring for Caregivers (Webinar, Feb 26th, 2015).
[8] Canadian Nurses Association. (2014) Hill Day Project Summary. (pdf available upon request).
[9] Government of Canada. (2015). Economic Action Plan 2015: Strong leadership a balanced-budget, low-tax plan for jobs, growth and security. Available at: http://actionplan.gc.ca/sites/eap/files/budget2015-eng.pdf.
[10] Government of Canada. (2017). Budget 2017: Building a Strong Middle Class. Retrieved May 13, 2019, from https://www.budget.gc.ca/2017/home-accueil-en.html
[11] Government of Canada. (2019). Caregiving benefits and leave: What caregiving benefits offer. Retrieved May 13, 2019, from https://www.canada.ca/en/services/benefits/ei/caregiving.html
[12] National Institute on Ageing. (2018). Why Canada Needs to Better Care for Its Working Caregivers. Toronto, ON: National Institute on Ageing White Paper.
[13] Government of Nova Scotia. (2018). Continuing Care. Available at: https://novascotia.ca/dhw/ccs/caregiver-benefit.asp
[14] The Legislative Assembly of Manitoba (2011). The Caregiver Recognition Act. Available at: https://web2.gov.mb.ca/bills/39-5/b042e.php
[15] Government of Canada. (2020). The Canada caregiver credit. Retrieved April 14, 2020, from https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/canada-caregiver-amount.html
[16] Government of Canada. (2020). EI Caregiving benefits and leave: What caregiving benefits offer. Available at: https://www.canada.ca/en/services/benefits/ei/caregiving.html
[17] Government of Canada. (2020). EI Caregiving benefits and leave: What caregiving benefits offer. Available at: https://www.canada.ca/en/services/benefits/ei/caregiving.html
[18] Government of Canada. (2020). Medical Expenses 2019. Available at: https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/rc4065/medical-expenses-2016.html
[19] National Institute on Ageing. (2018). Why Canada Needs to Better Care for Its Working Caregivers. Toronto, ON: National Institute on Ageing White Paper. Retrieved from: https://www.ryerson.ca/content/dam/nia/white-papers/working-caregivers.pdf
[20] The Change Foundation. (2016). Legislation Supporting Family Caregivers in Canadian Jurisdictions and Selected International Jurisdictions. Retrieved February 6, 2019, from https://changefoundation.ca/wp-content/uploads/2019/08/legislation-supporting-caregivers-2019.pdf
[21] Government of New Brunswick. (2018). New benefit for primary informal caregivers. Available at: https://www2.gnb.ca/content/gnb/en/news/news_release.2018.05.0636.html
[22] Government of Nova Scotia. (2018). Continuing Care. Available at: https://novascotia.ca/dhw/ccs/caregiver-benefit.asp
[23] The Change Foundation. (2016). Legislation Supporting Family Caregivers in Canadian Jurisdictions and Selected International Jurisdictions. Retrieved February 6, 2019, from https://changefoundation.ca/wp-content/uploads/2019/08/legislation-supporting-caregivers-2019.pdf
[24] Government of Canada. (2020). Provincial and territorial tax and credits for individuals. Retrieved April 14, 2020, from https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/provincial-territorial-tax-credits-individuals.html
[25] Government of Yukon. (2020). 2019 Yukon Personal Tax Credits Return. Retrieved April 14, 2020, from: http://taan.ca/files/uploads/2019/03/2019-Tax-Form-2-TD1YT.pdf
[26] Government of Ontario. (2019). Worksheet ON428. Retrieved April 14, 2020, from https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5006-d/5006-d-19e.pdf
[27] Revenu Quebec. (2018). Tax Credit for Caregivers. Retrieved April 14, 2020, from https://www.revenuquebec.ca/en/citizens/income-tax-return/completing-your-income-tax-return/completing-your-income-tax-return/line-by-line-help/451-to-480-refund-or-balance-due/line-462/point-2/
[28] Government of Canada. (2020). Line 30424 – Canada caregiver amount for spouse or common-law partner, or eligible dependent age 18 or older. Retrieved April 15, 2020, from https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/line-304-caregiver-spouse-dependant.html
[29] Government of British Columbia. (2020). Compassionate Care Leave – Act Part 6, Section 52.1. Retrieved April 14, 2020, from
https://www2.gov.bc.ca/gov/content/employment-business/employment-standards-advice/employment-standards/forms-resources/igm/esa-part-6-section-52-1
[30] Government of Alberta. (2020). Compassionate Care Leave. Retrieved April 14, 2020, from https://www.alberta.ca/compassionate-care-leave.aspx
[31] Government of Saskatchewan. (2016). Saskatchewan’s Compassionate Care Leave Benefits Increasing. Retrieved April 14, 2020, from https://www.saskatchewan.ca/government/news-and-media/2016/june/09/compassionate-care-leave-benefits
[32] Government of Manitoba. (2020). Compassionate Care Leave. Retrieved April 14, 2020, from
https://www.gov.mb.ca/labour/standards/doc,compassionate-leave,factsheet.html
[33] Government of Ontario. (2019). Family medical leave. Retrieved April 14, 2020, from https://www.ontario.ca/document/your-guide-employment-standards-act-0/family-medical-leave
[34] Commission des norms, de l’équité, de la santé et de la sécurité du travail. (2018). Work and Family Obligations. Retrieved April 14, 2020, from
https://www.cnt.gouv.qc.ca/en/situations-of-life-at-work/work-and-family-obligations/index.html
[35] Government of New Brunswick. (2020). Other Employment Standards Leave. Retrieved April 14, 2020, from https://www2.gnb.ca/content/dam/gnb/Departments/petl-epft/PDF/es/FactSheets/OtherLeaves.pdf
[36] Government of Nova Scotia. (2020). Leaves from Work. Retrieved April 14, 2020, from https://novascotia.ca/lae/employmentrights/leaves.asp
[37] Government of Prince Edward Island. (2020). Compassionate Care Leave. Retrieved April 14, 2020, from https://www.princeedwardisland.ca/en/information/workforce-and-advanced-learning/compassionate-care-leave
[38] Government of Newfoundland and Labrador. (2019). Labour Relations at Work. Retrieved April 14, 2020, from https://www.aesl.gov.nl.ca/publications/labour/labour_relations_work.pdf
[39] Government of Yukon. (2019). Government of Yukon improves job leave provisions for parents and caregivers. Retrieved April 14, 2020, from
https://yukon.ca/en/news/government-yukon-improves-job-leave-provisions-parents-and-caregivers
[40] Government of Nunavut. (2009). Human Resources Manual: Compassionate Care Leave Section 1317. Retrieved April 14, 2020, from https://www.gov.nu.ca/sites/default/files/files/Finance/HRM/HRM1317_Compassionate_Care_leave.pdf
[41] Government of the North West Territories. (2019). New and Enhanced Employment Leave Provisions. Retrieved April 14, 2020, from
https://www.gov.nt.ca/en/newsroom/new-and-enhanced-employment-leave-provisions
[42] Turcotte, M. 2013. Family Caregiving: What are the Consequences? Statistics Canada. Available at: http://www.statcan.gc.ca/pub/75-006-x/2013001/article/11858-eng.pdf
[43] Canadian Caregiver Coalition (2014). Work & care: A balancing act (infographic). Available at: http://www.ccc-ccan.ca/media.php?mid=427
[44] Lai (2012). Effect of financial costs on caregiving burden of family caregivers. SAGE Open, Oct-Dec 2012, pp. 1-4.
[45] Crewe, C. (2007). In need of a healthy balance: poor health and economic insecurity are realties for female unpaid caregivers. Canadian Women’s Health Network, 9(Spring-Summer). Available at: http://www.cwhn.ca/en/node/39440
[46] Canadian Centre of Elder Law. (2013). CHAPTER SEVEN – Pension Reform to Address the Long-Term Financial Consequences of Family Caregiving. Available at: https://www.bcli.org/elder-law-resources/execsum/chapter7
[47] Johansson, L., Long, H., & Parker, M. (2011). Informal caregivers for elders in Sweden: an analysis of current policy developments. Journal of Aging & Social Policy, 23. pp. 335-53.
[48] Johansson, L., Long, H., & Parker, M. (2011). Informal caregivers for elders in Sweden: an analysis of current policy developments. Journal of Aging & Social Policy, 23. pp. 335-53.
[49] MacDonald, B.J., Wolfson, M., and Hirdes, J. (2019). The Future Co$t of Long-Term Care in Canada. National Institute on Ageing, Ryerson University
[50] MacDonald, B.J., Wolfson, M., and Hirdes, J. (2019). The Future Co$t of Long-Term Care in Canada. National Institute on Ageing, Ryerson University
[51] MacDonald, B.J., Wolfson, M., and Hirdes, J. (2019). The Future Co$t of Long-Term Care in Canada. National Institute on Ageing, Ryerson University
[52] Turcotte, M. 2013. Family Caregiving: What are the Consequences? Statistics Canada. Available at: http://www.statcan.gc.ca/pub/75-006-x/2013001/article/11858-eng.pdf.
[53] Carers Canada. (2014). A Canadian Caregiving Strategy: Are We Making Progress? Available at: http://www.carerscanada.ca/wp-content/uploads/2015/09/Pan-Canadian-Family-Caregiver-2013_WEB-PAGES-2.pdf
[54] Government of Canada. (2020). Provincial and territorial tax and credits for individuals. Retrieved April 14, 2020, from https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/provincial-territorial-tax-credits-individuals.html
[55] Government of Canada. (2020). Provincial and territorial tax and credits for individuals. Retrieved April 14, 2020, from https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/provincial-territorial-tax-credits-individuals.html
[56] The Legislative Assembly of Manitoba. (2011). The Caregiver Recognition Act. Available at: https://web2.gov.mb.ca/bills/39-5/b042e.php
[57] Government of Nova Scotia. (2018). Continuing Care. Available at: https://novascotia.ca/dhw/ccs/caregiver-benefit.asp
[58] Revenu Quebec. (2018). Tax Credit for Caregivers. Retrieved April 14, 2020, from https://www.revenuquebec.ca/en/citizens/income-tax-return/completing-your-income-tax-return/completing-your-income-tax-return/line-by-line-help/451-to-480-refund-or-balance-due/line-462/point-2/