All the information you need to calculate your Manitoba tax and credits is on the following pages. We have included two copies of Form T1C (MAN.) TC, Manitoba Income Tax, and Form T1C (MAN.), Manitoba Tax Credit Programs. These forms and the Information Sheet About Manitoba Tax Credits are also available on the Canada Customs and Revenue Agency (formerly Revenue Canada) web site at: www.ccra-adrc.gc.ca/1999-T1package/ . Complete the forms that apply to you, and attach a copy to your return.

What's new for 1999?

The basic Manitoba income tax has been reduced to 48.5% of the basic federal tax.

A new Equity Tax Credit will provide a non-refundable tax credit to individuals who purchase qualifying shares of an eligible Manitoba-based company after April 29, 1999, and before July 1, 2005. The annual credit is 5% of the base price of the security, to a maximum of $1,500. If you have questions, contact the Winnipeg Stock Exchange at (204) 987-7070.

Manitoba tax credit programs

You have to file claims for Manitoba tax credits within three years of the end of the tax year to which they relate. Even if you do not have to pay tax, you may be entitled to the cost-of-living tax credit, the property tax credit (including the homeowners' school tax assistance), and the learning tax credit. To claim these credits or the Manitoba political contribution tax credit, attach a completed Form T1C (MAN.) to your return.

School tax assistance

If you are a homeowner, see page 3 of the Information Sheet About Manitoba Tax Credits for information about homeowners' school tax assistance. If you qualify, calculate your claim on Form T1C (MAN.).

If you are a tenant, you may qualify for school tax assistance for tenants if all of the following apply:

• you pay rent;
• you were 55 or older at the end of the year; and
• your net family income is less than $23,800.

You do not qualify if you are a tenant living in government-subsidized or non-profit housing. Do not claim the school tax assistance for tenants on Form T1C (MAN.). To apply, please contact the Manitoba Housing Authority Client Services Branch at 945-2611 or toll free at 1-800-282-8069.

Refund of Manitoba net income tax and surtax

After we assess your return, you may be entitled to a refund of these taxes if you claimed medical expenses of more than $2,500 on line 332 on your return, you declared a capital gain as a result of a forced disposition of farm properties (foreclosures, repossessions, quitclaims), or you were a member of a religious order and took a vow of perpetual poverty. Please wait until you receive your 1999 Notice of Assessment before you contact the Manitoba Tax Assistance Office for details.

Questions about Manitoba tax and credits

If you have questions about Manitoba tax and credits, contact:

If you have other questions, contact: