Hire an In-Home Caregiver – Wages, Working Conditions and Occupations
Immigration, Refugees and Citizenship Canada (IRCC) will consider whether the TFW has the necessary qualifications to perform the work in Canada before issuing a work permit.
IRCC has established 2 pathways to permanent residency for caregivers, which are:
- Caring for children
- Caring for people with high medical needs
Each pathway has its own language and education requirements. For detailed information on these requirements, visit IRCC’s caregivers closed programs.
Multiple employers
Private household employers can partner with another employer (maximum of 2 official employers), to share the responsibilities of hiring an in-home caregiver. For example, 2 adult children may act as employers of a caregiver for an incapacitated parent. In situations that involve multiple employers, only 1 application is required; however both employers must meet all of the program requirements and sign all documents (for example, Labour Market Impact Assessment (LMIA) application, employment contract, bedroom description form (mandatory in the case of a live-in caregiver).
Canada Revenue Agency business number
Individuals hiring a foreign caregiver are considered employers and must obtain a business number (BN) from the Canada Revenue Agency (CRA) to:
- meet the initial registration requirements for advertising on the national Job Bank website or its provincial/territorial counterpart
- apply for a TFW
- pay the worker’s wage (including vacation pay)
- make deductions from the worker’s wage as prescribed by the law and the TFWP
- issue pay stubs, statements, remuneration paid (T4) or Records of Employment (ROE)
To obtain a business number
A BN is a 15-digit business identifier that CRA assigns to an employer located in Canada for tax purposes.
Employers can register for a BN by:
- Internet: Use the CRA business registration on-line service
- Phone: Call the CRA business enquires line at 1-800-959-5525 (toll-free). Before calling, be ready to answer all the questions in the request for a BN Form (RC1).
- Mail or fax: Complete the request for a BN Form (RC1) and mail or fax it to the nearest tax services office.
Employers should know that:
- sole proprietors may use an existing BN to hire a foreign caregiver. However, they must employ the caregiver under a domestic account separate from their other business activities
- other employers cannot use an existing company BN, should they have one, to hire a foreign caregiver. They must obtain a separate BN for the specific purpose of hiring a caregiver
- in instances of multiple employers applying to hire a foreign caregiver, only 1 BN is required
Businesses outside Canada
- Employers in the United States can contact the International Tax Service Office at: 1-800-267-7383
- Employers from outside Canada and the United States can call collect at: 1-613-940-8498
Record of Employment
Under the provisions of the Employment Insurance Act, all employers are required to provide a Record of Employment (ROE) when an interruption of earnings occurs for an employee. This requirement applies whether the employee is a Canadian or a foreign worker. The ROE, which indicates the wages paid and the number of weeks the TFW worked, is required by the foreign worker as proof to qualify and apply for permanent residency. TFWs also need the ROE to apply for Employment Insurance benefits.
Proof of individual requiring care
Employers must provide proof that they or a dependant is in need of care. The documentation that must be submitted along with the application form includes proof of 1 of the following:
- age and parentage for each child under the age of 18 (provide 1 of the documents listed):
- long form birth certificate
- adoption order
- official guardianship, or
- medical doctor’s note confirming the pregnancy and the due date
- age for each senior, 65 years or older (provide 1 of the documents listed):
- birth certificate
- passport, or
- Old Age Security identification card
- disability, chronic or terminal illness for each disabled, chronically or terminally ill person (provide 1 of the documents listed):
- completed Schedule H – Medical disability, chronic or terminal illness certificate (EMP5600) form, signed and dated by the physician, or
- physician’s note attesting that the patient has a disability, chronic or terminal illness and that he/she requires access to a live-in caregiver
Financial ability
To hire a foreign in-home caregiver, employers must demonstrate their financial ability to pay the caregiver’s wages. Service Canada will assess the financial ability of the employer by using the Low Income Cut-Offs (LICO) produced by Statistics Canada. To have their financial ability assessed, employers must complete the Financial ability section of the LMIA application form. If the total is positive, the employer may be considered as having met the financial ability requirement.
As part of this assessment, employers must submit a copy of their Notice of Assessment (NOA) from the CRA with their LMIA application. The NOA submitted must be from the past year if your application is submitted after July 1. Please note that NOA’s submitted from previous years will not be accepted.
