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ARCHIVED - Completing your Manitoba forms

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Tax Tip
A number of Manitoba tax measures are distinct from corresponding federal measures. However, many rules for calculating Manitoba tax are still based on the federal Income Tax Act. As a result, you may find it easier to calculate your federal tax first. Your total taxes payable will be the same, no matter which tax you calculate first.

Form MB428, Manitoba Tax

Complete Form MB428 if you were a resident of Manitoba at the end of the year.

If you had income from a business with a permanent establishment outside Manitoba, complete Form T2203, Provincial and Territorial Taxes for 2007 - Multiple Jurisdictions, instead of completing Form MB428.

You also have to complete Form MB428 if you were a non-resident of Canada in 2007 and you earned income from employment in Manitoba, or you received income from a business with a permanent establishment only in Manitoba.

Step 1 - Manitoba non-refundable tax credits

The eligibility criteria and rules for claiming the Manitoba non-refundable tax credits are the same as for the federal non-refundable tax credits. However, the value and calculation of most Manitoba non-refundable tax credits are different from the corresponding federal credits.

To calculate some of the non-refundable tax credits, you will need to use the Provincial Worksheet.

Newcomers to Canada and emigrants

If you prorated any of the amounts you claimed on lines 300 to 306, 315, 316, 318, 324, and 326 of your federal Schedule 1, you have to prorate the corresponding provincial amounts at lines 5804 to 5820, 5840, 5844, 5848, 5860, and 5864.

Line 5804 - Basic personal amount

Claim the basic personal amount of $7,834.

Line 5808 - Age amount

You can claim this amount if you were 65 or older on December 31, 2007, and your net income (line 236 of your return) is less than $52,602.

If your net income is:

$27,749 or less, enter $3,728 on line 5808; or
more than $27,749 but less than $52,602, complete the calculation for line 5808 on the Provincial Worksheet to determine your claim.

Note
You may be able to transfer all or part of your age amount to your spouse or common-law partner or to claim all or part of his or her age amount. See line 5864 for details.

Line 5812 - Spouse or common-law partner amount

You can claim this amount if the rules are met for claiming the amount on line 303 of federal Schedule 1 and your spouse or common-law partner's net income (line 236 of his or her return, or the amount that it would be if he or she filed a return) is less than $7,131.

If your spouse or common-law partner's net income is:

$649 or less, enter $6,482 on line 5812; or
more than $649 but less than $7,131, complete the calculation on Form MB428 to determine your claim and enter the amount on line 5812.

Note
Enter your marital status and the information about your spouse or common-law partner (including his or her net income, even if it is zero) in the Identification area on page 1 of your return.

Line 5816 - Amount for an eligible dependant

You can claim this amount if the rules are met for claiming the amount on line 305 of federal Schedule 1 and your dependant's net income (line 236 of his or her return, or the amount that it would be if he or she filed a return) is less than $7,131.

If your dependant's net income is:

$649 or less, enter $6,482 on line 5816; or
more than $649 but less than $7,131, complete the calculation for line 5816 on the Provincial Worksheet to determine your claim.

If you have not already completed federal Schedule 5, complete and attach it to your return.

Line 5820 - Amount for infirm dependants age 18 or older

You can claim this amount if the rules are met for claiming the amount on line 306 of federal Schedule 1 and your dependant's net income (line 236 of his or her return, or the amount that it would be if he or she filed a return) is less than $8,720.

Complete the calculation for line 5820 on the Provincial Worksheet to determine your claim.

Line 5824 - Canada Pension Plan or Quebec Pension Plan contributions through employment

Enter on this line the amount you claimed on line 308 of federal Schedule 1.

Line 5828 - Canada Pension Plan or Quebec Pension Plan contributions on self-employment and other earnings

Enter on this line the amount you claimed on line 310 of federal Schedule 1.

Line 5832 - Employment Insurance premiums

Enter on this line the amount you claimed on line 312 of federal Schedule 1.

Line 5838 - Children's fitness amount

You can claim this amount if the rules are met for claiming an amount on line 365 of federal Schedule 1.

The maximum amounts you can claim on line 5838 are the same as the maximum amounts you can claim on line 365 of federal Schedule 1.

The claim for the children's fitness amount may be split between two parents as long as the total combined claim is not more than the amount before the split.

Note
Only residents of Manitoba are eligible for this amount. If you are not a resident of Manitoba, you cannot claim this tax credit in calculating your Manitoba tax even though you may have received income from a source inside Manitoba in 2007.

Line 5833 - Adoption expenses

You can claim this amount if the rules are met for claiming an amount on line 313 of federal Schedule 1.

You can claim on line 5833 up to $10,000 of eligible adoption expenses for each child.

The claim for adoption expenses may be split between two adoptive parents as long as the total combined claim for each child is not more than the amount before the split.

Note
Only residents of Manitoba are eligible for this amount. If you are not a resident of Manitoba, you cannot claim this tax credit in calculating your Manitoba tax even though you may have received income from a source inside Manitoba in 2007.

Line 5836 - Pension income amount

You can claim this amount if you met the rules for claiming an amount on line 314 of federal Schedule 1.

The amount you can claim on line 5836 is the amount on line 314 of federal Schedule 1, or $1,000, whichever is less.

Note
Only residents of Manitoba are eligible for this amount. If you are not a resident of Manitoba, you cannot claim this tax credit in calculating your Manitoba tax even though you may have received income from a source inside Manitoba in 2007.

Line 5838 - - Children's fitness amount

See this section above.

Line 5840 - Caregiver amount

You can claim this amount if the rules are met for claiming the amount on line 315 of federal Schedule 1 and your dependant's net income (line 236 of his or her return, or the amount that it would be if he or she filed a return) is less than $15,917.

Complete the calculation for line 5840 on the Provincial Worksheet to determine your claim.

Line 5844 - Disability amount

You can claim this amount if you met the rules for claiming the amount on line 316 of federal Schedule 1.

If you were 18 or over at the end of the year, enter $6,180 on line 5844.
If you were under 18 at the end of the year, you may be eligible to claim a supplement up to a maximum of $3,605 in addition to the disability amount of $6,180. Complete the calculation for line 5844 on the Provincial Worksheet to determine your claim.

Line 5848 - Disability amount transferred from a dependant (other than your spouse or common-law partner)

You can claim this amount if the rules are met for claiming the amount on line 318 of federal Schedule 1. Complete the calculation for line 5848 on the Provincial Worksheet to determine your claim.

Line 5852 - Interest paid on your student loans

Enter on this line the amount you claimed on line 319 of federal Schedule 1.

Line 5856 - Your tuition and education amounts

Complete Schedule MB(S11), Provincial Tuition and Education Amounts, to calculate your claim.

Receipts - If you are filing a paper return, attach the completed Schedule MB(S11). Whether you are filing a paper return or electronically, keep your forms and official tuition fees receipts in case we ask to see them.

Transferring and carrying forward amounts

You may not need all of your 2007 tuition and education amounts to reduce your provincial income tax to zero. In this case, you can transfer all or some of the unused part to one person, either your spouse or common-law partner (who would claim it on line 5864), your parent or grandparent, or your spouse or common-law partner's parent or grandparent (who would claim it on line 5860).

You can only transfer an amount to your parent or grandparent, or your spouse or common-law partner's parent or grandparent, if your spouse or common-law partner does not claim an amount for you on line 5812 or 5864.

Complete the "Transfer/Carryforward of unused amount" section of Schedule MB(S11) to calculate the provincial amount available to transfer, as well as Form T2202, Education and Textbook Amounts Certificate, T2202A, Tuition, Education, and Textbook Amounts Certificate, TL11A, Tuition, Education, and Textbook Amounts Certificate - University Outside Canada, or TL11C, Tuition, Education, and Textbook Amounts Certificate - Commuter to the United States, to designate who can claim it and the amount the person can claim. This amount may be different from the amount calculated for the same person on your federal Schedule 11. You must enter the provincial amount you are transferring on line 20 of your Schedule MB(S11).

Tax Tip
If you are transferring an amount to a designated person, only transfer the amount this person can use. That way, you can carry forward as much as possible to use in a future year.

Complete the "Transfer/Carryforward of unused amount" section of Schedule MB(S11) to calculate the amount you can carry forward to a future year. This amount corresponds to the part of your tuition and education amounts you do not need to use (and do not transfer) for the year.

Line 5860 - Tuition and education amounts transferred from a child

You can claim this amount if the rules are met for claiming an amount on line 324 of federal Schedule 1.

Enter on line 5860 the total of all provincial amounts transferred to you that each student designated on his or her Form T2202, T2202A, TL11A, or TL11C.

Notes
The student must have entered this amount on line 20 of his or her Schedule MB(S11). He or she may have chosen to transfer an amount that is less than the available provincial amount. The student cannot transfer to you any unused tuition and education amounts carried forward from a previous year.

If the student was a resident of another province or territory on December 31, 2007, special rules may apply. Call the Canada Revenue Agency (CRA) to determine the amount you can claim on line 5860.

Other rules may apply if the student has a spouse or a common-law partner. See line 324 in the General Income Tax and Benefit Guide.

Receipts - If you are filing a paper return, do not include the student's Schedule MB(S11), forms, or official tuition fees receipts. Whether you are filing a paper return or electronically, keep all of your documents in case we ask to see them.

Line 5864 - Amounts transferred from your spouse or common-law partner

You can claim these amounts if the rules are met for claiming the amount on line 326 of federal Schedule 1. Complete Schedule MB(S2), Provincial Amounts Transferred From Your Spouse or Common-Law Partner, to calculate your claim. Attach this schedule to your return.

Line 5868 - Medical expenses

The medical expenses you can claim on line 5868 are the same as those you can claim on line 330 of your federal Schedule 1. They have to cover the same 12-month period ending in 2007 and must not have been claimed on a 2006 return.

Your total expenses have to be more than either 3% of your net income (line 236 of your return) or $1,728, whichever is less.

Note
If the total medical expenses claimed is more than $1,728 but less than $1,926, it is important that you enter the amount on line 5868 and on line 330 of your federal Schedule 1.

Line 5872 - Allowable amount of medical expenses for other dependants

In addition to the medical expenses claimed on line 5868, you can also claim medical expenses for other dependants.

The medical expenses you use to calculate your claim on line 5872 are the same as those used to calculate your federal claim on line 331 of federal Schedule 1. They have to cover the same 12-month period ending in 2007 and must not have been claimed on a 2006 return.

The total expenses for each dependant have to be more than either 3% of that dependant's net income (line 236 of his or her return) or $1,728, whichever is less. The maximum amount you can claim is $10,000 for each dependant.

Complete the calculation for line 5872 on the Provincial Worksheet to determine your claim.

Line 5896 - Donations and gifts

To calculate your claim on line 5896, enter the amounts from lines 345 and 347 of federal Schedule 9 and multiply them by the rates on lines 27 and 28 of Form MB428.

Step 2 - Manitoba tax on taxable income

Enter on line 31 your taxable income from line 260 of your return. Use this amount to determine which one of the three columns you have to complete. Enter this amount on line 32 of the applicable column and complete the calculation.

Step 3 - Manitoba tax

Line 40 - Manitoba tax on split income

If you have to pay federal tax on split income on line 424 of your federal Schedule 1, complete Part 2 of Form T1206, Tax on Split Income, to calculate the provincial tax that applies to this income. Form T1206 also contains a special rule that applies to the amount you enter on line 428 of your return. You can find more information on tax on split income in the General Income Tax and Benefit Guide.

Manitoba family tax reduction

Line 48 - Basic reduction ($225)

Line 49 - Basic reduction for dependent spouse or common-law partner

Claim $225 if you claimed the spouse or common-law partner amount on line 5812 of Form MB428.

Line 50 - Reduction for an eligible dependant

Claim $225 if you claimed the amount for an eligible dependant on line 5816 of Form MB428.

Line 51 - Age reduction for self

Claim $225 if you were 65 or older at the end of the year.

Line 52 - Age reduction for spouse or common-law partner

Claim $225 if you claimed a transfer of your spouse or common-law partner's age amount on line 1 of your Schedule MB(S2) and the amount on line 1 is more than the amount on line 8 of that schedule.

Line 53 - Disability reduction for spouse or common-law partner

Claim $300 if you claimed a transfer of your spouse or common-law partner's disability amount on line 3 of your Schedule MB(S2) and the amount on line 9 is more than the amount on line 4 of that schedule.

Line 54 - Disability reduction for self or for a dependant other than your spouse or common-law partner

Enter beside box 6072 the number of disability claims you are making.

Claim $300 for each of the following:

the disability amount you claimed on line 5844 of Form MB428; and
each disability amount claimed on line 5848 of your or your spouse or common-law partner's Form MB428.

If you have a spouse or common-law partner, only the spouse or common-law partner with the higher net income can claim this reduction for a dependant.

If you and a supporting individual other than your spouse or common-law partner are splitting a claim on line 5848 for the same dependant, you must agree on who will claim the provincial reduction for the dependant. If you cannot agree, only the individual with the higher net income can claim the reduction.

Line 55 - Reduction for disabled dependants born in 1989 or earlier

Enter beside box 6074 the number of disabled dependants you are claiming. Do not include any dependant for whom you claimed the reduction for an eligible dependant on line 50.

Claim $300 for each disabled dependant age 18 or older for whom an amount was claimed on line 5820 of your or your spouse or common-law partner's Form MB428.

If you have a spouse or common-law partner, only the spouse or common-law partner with the higher net income can claim this reduction.

If you and a supporting individual other than your spouse or common-law partner are splitting a claim on line 5820 of Form MB428 for the same dependant, you must agree on who will claim the provincial reduction for the dependant. If you cannot agree, only the individual with the higher net income can claim the reduction.

Line 56 - Reduction for dependent children born in 1989 or later

Enter beside box 6076 the number of dependent children you have. Do not include any dependant for whom you claimed the reduction for an eligible dependant on line 50.

Claim $300 for each child who was 18 or younger on December 31, 2007, for whom all of the following apply:

you are the parent of the child;
the child was resident in Canada and lived with you
in 2007;
no one else is claiming this reduction for the child;
no one is claiming an amount for a spouse or common-law partner or an amount for an eligible dependant for the child; and
a special allowance under the Children's Special Allowances Act has not been received by anyone (such as a foster parent) for the child.

If you have a spouse or common-law partner, only the spouse or common-law partner with the higher net income can claim this reduction.

If you and a supporting individual other than your spouse or common-law partner can claim this reduction for the same dependant, you must agree on who will claim it. If you cannot agree, only the individual with the higher net income can claim the reduction.

Please give details of your dependent children in the chart on Form MB428.

Line 61 - Manitoba additional tax for minimum tax purposes

If you have to pay federal minimum tax as calculated on Form T691, Alternative Minimum Tax, you will also have to determine your Manitoba minimum tax.

To do this, complete the calculation on line 61 of Form MB428. You can find information about minimum tax in the General Income Tax and Benefit Guide.

Lines 63 and 64 - Political contribution tax credit

The Manitoba political contribution tax credit is a non-refundable tax credit you can use to reduce your Manitoba tax payable. You can claim this credit if you contributed to a registered Manitoba political party or candidates seeking election to the Manitoba Legislature in 2007.

How to claim

Enter your total contributions on line 63 of Form MB428 and determine the amount to enter on line 64 as follows:

For contributions of more than $1,275, enter $650 on line 64 of Form MB428.
For contributions of $1,275 or less, complete the calculation for line 64 on the Provincial Worksheet.

Receipts - Attach to your paper return official receipts signed by the official representative of the political party, district association, or independent candidate. If you are filing electronically, keep your receipts in case we ask to see them.

Line 66 - Labour-sponsored funds tax credit

You can claim this credit for eligible investments you made in a labour-sponsored venture capital (LSVC) corporation in 2007 (that you did not claim on your 2006 return) or in the first 60 days of 2008. If an RRSP for a spouse or common-law partner became the first registered holder of the share, either the RRSP contributor or the annuitant may claim this credit for that share.

For investments made in a LSVC corporation registered before July 1, 2006, your claim cannot exceed $750. For investments made in a LSCV corporation registered after June 30, 2006, your claim cannot exceed $1,800.

Enter the credit shown on Slip T2C (MAN.), Labour-Sponsored Funds Tax Credit, on line 66 of Form MB428.

Receipts - Attach Slip T2C (MAN.) to your paper return. If you are filing electronically, keep it in case we ask to see it.

Line 67 - Equity tax credit

You can claim a credit if you purchased qualifying shares from an eligible Manitoba-based company. The annual credit is 5% of the base price of the security and will be prorated if shares are not held for a full year.

Enter on line 67 of Form MB428 the credit shown in box 7 of Slip T2ETC (MAN.), Manitoba Equity Tax Credit, to a maximum of $1,500.

Receipts - Attach Slip T2ETC (MAN.) to your paper return. If you are filing electronically, keep all your documents in case we ask to see them.

Line 70 - Provincial foreign tax credit

If your federal foreign tax credit on non-business income is less than the related tax you paid to a foreign country, you may be eligible to claim a provincial foreign tax credit.

To claim the credit, get Form T2036, Provincial or Territorial Foreign Tax Credit, from the CRA's Web site or by contacting us (see the section called If you have questions…).

Enter, on line 70 of Form MB428, the tax credit amount calculated on line 5 of Form T2036.

Receipts - Attach Form T2036 to your paper return. If you are filing electronically, keep all your documents in case we ask to see them.

Line 72 - Community enterprise development tax credit

You can claim this credit for investments you made in eligible community enterprise development (CED) projects in 2007.

Your Manitoba Community Enterprise Development tax credit is shown on Slip T2CEDTC (MAN.), Manitoba Community Enterprise Development Tax Credit.

To claim the credit, get Form T1256, Manitoba Community Enterprise Development Tax Credit, from the CRA's Web site or by contacting us (see the section called " If you have questions…").

Enter, on line 72 of Form MB428, the tax credit amount from line 6 of Form T1256.

Receipts - If you are filing a paper return, attach a copy of Form T1256 and Slip T2CEDTC (MAN.). If you are filing electronically, keep all your documents in case we ask to see them.

Line 74 - Manitoba mineral exploration tax credit

You can claim this credit if you invested in flow-through shares and Manitoba mining flow-through share expenditures have been renounced to you.

Your Manitoba qualifying expenses are shown in box 144 on Information Slip T101, Statement of Resource Expenses, received from a mining corporation or on Information Slip T5013A, Statement of Partnership Income for Tax Shelters and Renounced Resource Expenses, received as a member of a partnership .

To claim the credit, get Form T1241, Manitoba Mineral Exploration Tax Credit, from the CRA's Web site or by contacting us (see the section called "If you have questions…").

Enter, on line 74 of Form MB428, the tax credit amount calculated on line 8 of Form T1241.

Receipts - If you are filing a paper return, attach a copy of Form T1241 and information slips T101 or T5013A. If you are filing electronically, keep all your documents in case we ask to see them.

Line 76 - Manitoba tuition fee income tax rebate

You can claim this rebate if you meet all of the following conditions:

you were a resident of Manitoba at the end of the year; and
you completed an eligible program of studies after December 31, 2006, and you met the necessary qualifications for graduation.

To claim the rebate, get Form T1005, Manitoba Tuition Fee Income Tax Rebate, from the CRA's Web site or by contacting us (see the section called "If you have questions…").

Enter, on line 76 of Form MB428, the tax rebate amount calculated on line 8 of Form T1005.

Receipts – Attach Form T1005 to your paper return. If you are filing electronically, keep all your documents in case we ask to see them.

Form MB479, Manitoba Credits

This section contains general information followed by instructions for certain lines on the form.

Note
Enter your marital status and information about your spouse or common-law partner (including his or her net income, even if it is zero) in the Identification area on page 1 of your return.

Personal tax credit

Who can claim the personal tax credit?

You must have been a resident of Manitoba at the end of the year to claim this credit.

If you were 19 or older at the end of the year, see "Who cannot claim the personal tax credit?" to be sure you qualify.

If you were younger than 19 at the end of the year, you can only claim this credit if you had a spouse or common-law partner or you were a parent, or you can claim the Manitoba education property tax credit on your 2007 return.

Who cannot claim the personal tax credit?

You cannot claim this credit if you were claimed as a dependant by anyone on his or her Form MB428.

Also, you cannot claim this credit if:

you were confined to a prison or a similar institution at the end of the year, and you were there for six months or more during the year;
your spouse or common-law partner is claiming a transfer of part or all of your age amount, or your disability amount on his or her Schedule MB(S2); or
another person is claiming a transfer of part or all of your disability amount on line 5848 of his or her Form MB428.

Did you have a spouse or common-law partner at the end of the year?

If you had a spouse or common-law partner at the end of the year, you and your spouse or common-law partner have to decide who will claim the personal tax credit, the education property tax credit, and the school tax credit for both of you. Only one of you can make the claim.

When you calculate your family income (lines 1 to 6 on Form MB479), complete columns 1 and 2 using the information from your and your spouse or common-law partner's return for the year.

You cannot claim the personal tax credit for a spouse or common-law partner who was confined to a prison or a similar institution at the end of the year and was there for six months or more during the year.

Did you or your spouse or common-law partner receive provincial or municipal social assistance payments in 2007?

If so, you can only claim a part of the personal, education property, and school tax credits. For details, see line 43.

Were you and your spouse or common-law partner living apart at the end of the year for medical reasons?

If so, and you and your spouse or common-law partner occupied separate residences for part or all of the year, both of you can claim separate personal tax credits.

However, if you are claiming your spouse or common-law partner as a dependant on line 5812 of Form MB428, or if your spouse or common-law partner has transferred his or her age or disability amount to you (line 1 or 3 on your Schedule MB(S2), you have to make a joint personal tax credit claim for both of you.

Whether you make separate or joint personal tax credit claims, when you calculate your family income (lines 1 to 6 of Form MB479), do not complete lines 1 to 5 in column 2. Enter your spouse or common-law partner's address beside box 6089.

Did your spouse or common-law partner die in 2007?

If your spouse or common-law partner died in 2007, only you, the surviving spouse or common-law partner, can claim the personal tax credit for both of you unless you were separated for medical reasons as explained above. When you calculate your family income (lines 1 to 6 of Form MB479), do not complete lines 1 to 5 in column 2.

If there is no surviving spouse or common-law partner, the personal tax credit may be claimed on the deceased person's final return.

Were you separated or divorced at the end of the year?

If you were separated or divorced at the end of the year, both of you can claim a personal tax credit. However, if one spouse or common-law partner claims the other as a dependant, the person claimed cannot claim a personal tax credit.

If a parent is claiming an amount for an eligible dependant on line 5816 of his or her Form MB428, only that parent can claim the personal tax credit for that child.

Did you have dependants in 2007?

You cannot claim the personal tax credit for a dependant who:

received provincial or municipal social assistance payments in 2007 (other than your spouse or common-law partner); or
was confined to a prison or a similar institution at the end of the year and was there for six months or more during the year.

What credits can you claim?

Line 7 - Basic credit ($190)

Line 8 - Age credit for self

Claim $110 if you were 65 or older at the end of the year.

Line 9 - Basic credit for spouse or common-law partner

Claim $190 if you had a spouse or common-law partner at the end of the year.

Line 10 - Age credit for spouse or common-law partner

Claim $110 if your spouse or common-law partner was 65 or older at the end of the year.

Line 11 - Disability credit for spouse or common-law partner

Claim $110 if you claimed a transfer of your spouse or common-law partner's disability amount on line 3 of your Schedule MB(S2) or if your spouse or common-law partner can claim the disability amount on line 5844 of his or her Form MB428.

Line 13 - Credit for an eligible dependant

Claim $190 if you claimed the amount for an eligible dependant on line 5816 of Form MB428. You cannot claim this credit if you are claiming the basic credit for a spouse or common-law partner on line 9.

Line 14 - Disability credit for self or for a dependant other than your spouse or common-law partner

Enter the number of disability claims beside box 6095.

Claim $110 for the disability amount you claimed on line 5844 of Form MB428 and $110 for each disability amount claimed by you or your spouse or common-law partner on line 5848 of Form MB428.

You can claim this credit for a dependant if you are entitled to claim the family tax reduction for that dependant on Form MB428 and no one else has claimed the family tax reduction for that dependant. For information on claiming the family tax reduction for a dependant, see Manitoba family tax reduction and Line 56 - Reduction for dependent children born in 1989 or later."

Line 15 - Credit for disabled dependants born in 1989 or earlier

Enter beside box 6097 the number of disabled dependants, but do not include a dependant for whom you claimed the credit for an eligible dependant on line 13.

Claim $60 for each disabled dependant age 18 or older for whom you or your spouse or common-law partner claimed an amount on line 5820 of Form MB428.

You can claim this credit for a dependant if you are entitled to claim the family tax reduction for that dependant on Form MB428 and no one else has claimed the family tax reduction for that dependant. For information on claiming the family tax reduction for a dependant, see Manitoba family tax reduction and Line 56 - Reduction for dependent children born in 1989 or later.

Line 16 - Credit for dependent children born in 1989 or later

Enter beside box 6099 the number of dependent children you have, but do not include a child for whom you claimed the credit for an eligible dependant on line 13 or the credit for disabled dependants on line 15.

Please provide details of your dependent children born in 1989 or later in the chart on Form MB428, Manitoba Tax.

Claim $25 for each dependent child who was 18 or younger on December 31, 2007, and for whom all of the following apply:

you are the parent of the child;
the child was resident in Canada and lived with you in 2007;
no one else is claiming this credit for the child;
no one is claiming an amount for spouse or common-law partner or an amount for an eligible dependant for the child; and
a special allowance under the Children's Special Allowances Act has not been received by anyone (such as a foster parent) for the child.

You can claim this credit for a dependant if you are entitled to claim the family tax reduction for that dependant on Form MB428 and no one else has claimed the family tax reduction for that dependant. For information on claiming the family tax reduction for a dependant, see Manitoba family tax reduction and Line 56 - Reduction for dependent children born in 1989 or later.

Education property tax credit

Who can claim the education property tax credit?

You can claim this credit if you were a resident of Manitoba at the end of the year and you met all of the following conditions:

you paid rent or property tax on a principal residence in Manitoba in 2007;
your occupancy cost was more than $250; and
you were 16 or older at the end of the year.

However, you have already received your full benefit if:

your family income is more than $15,000 ($27,500 if you were 65 or older at the end of the year) and
the Manitoba education property tax credit advance of $525 was either deducted from your 2007 property tax statement, or you received it after you applied for it.

In this case, do not complete the calculation from lines 20 to 31, of Form MB479.

Who cannot claim the education property tax credit?

You cannot claim the education property tax credit if you were living in the home of someone who, for 2007:

will claim you as a dependant;
will claim a spouse or common-law partner amount for you or to whom you will transfer part or all of your age amount or disability amount; or
has received or will receive an education property tax credit.

Did you have a spouse or common-law partner at the end of the year?

If you had a spouse or common-law partner at the end of the year, you and your spouse or common-law partner have to decide who will claim the education property tax credit, the personal tax credit, and the school tax credit. Only one of you can claim these credits for both of you.

Did you or your spouse or common-law partner receive provincial or municipal social assistance payments in 2007?

If so, you can only claim a portion of the personal, education property, and school tax credits. For details, see line 43.

Is 2007 the first year we consider you to have a spouse or common-law partner?

If so, one spouse or common-law partner can claim an education property tax credit on his or her residence before you became spouses or common-law partners, and on your common residence after you became spouses or common-law partners.

If you do not claim your spouse or common-law partner as a dependant, your spouse or common-law partner can also claim his or her separate residence before you became spouses or common-law partners.

When you calculate your family income (lines 1 to 6 on Form MB479), complete columns 1 and 2 using the information from your and your spouse or common-law partner's return for the year.

Were you and your spouse or common-law partner living apart at the end of the year for medical reasons?

If so, and you and your spouse or common-law partner occupied separate residences for part or all of the year, both you and your spouse or common-law partner can claim separate education property tax credits. One spouse or common-law partner claims a credit for the common residence for the year. The other spouse or common-law partner claims a credit for the other residence for the time you were living apart (see Nursing home fees).

When you calculate your family income (lines 1 to 6 on Form MB479), do not complete lines 1 to 5 in column 2. Enter your spouse or common-law partner's address beside box 6089.

Were you separated or divorced at the end of the year?

If so, both you and your spouse or common-law partner can claim an education property tax credit on your separate residences after the separation or divorce. However, only one spouse or common-law partner can claim an education property tax credit for the family residence you both lived in before the separation or divorce.

Did your spouse or common-law partner die in 2007?

If your spouse or common-law partner died in 2007, only you, the surviving spouse or common-law partner, can claim the education property tax credit for both of you unless you were separated for medical reasons as explained above. When you calculate family income (lines 1 to 6 of Form MB479), do not complete lines 1 to 5 in column 2.

If there is no surviving spouse or common-law partner, the education property tax credit may be claimed on the deceased person's final return.

Shared accommodation

If you shared accommodation with one or more tenants, only one of you can claim an education property tax credit for the residence. If one person received a shelter allowance, that person has to claim the education property tax credit.

Occupancy cost

Your occupancy cost is based on the net property tax paid for your principal residence, education property tax credit advance received, and/or 20% of the total rent paid for 2007. Only the part that is more than the base amount of $250 will qualify for the education property tax credit for 2007.

Principal residence

You can only claim an education property tax credit on one principal residence at a time. A principal residence is a residential dwelling unit located in Manitoba that you, or you and your spouse or common-law partner, either owned or rented and usually lived in during 2007. You cannot claim property tax or rent you paid for a secondary residence such as a cottage.

If you owned or rented a residence at different times during 2007, claim the rent and/or the property taxes and the Manitoba education property tax credit advance that applies to the time you lived in each residence.

If your property is used for more than one purpose (for example, residential and farm, or commercial, or a multi-dwelling unit), use only the portion of the taxes that applies to your principal residence when calculating the credit.

Farmers

See the definition of a principal residence.

You must use the portion of the property tax that applies only to the residence, not including farmland. When reporting an amount on line 21 of Form MB479, use the amount of "Net Residential Taxes" from your property tax statement or the appropriate portion.

Nursing home fees

If you paid nursing home fees, you can claim as rent 50% of fees that you do not claim as medical expenses.

Mobile homes

Licence fee - If you paid a municipal licence fee and/or rent for a mobile home, claim your municipal licence fee as your net property tax, and claim the rent you paid for the lot as rent.

Property taxes - If you paid property taxes and/or rent for a mobile home, report your property taxes as your net property tax, and claim the rent you paid for the lot as rent.

Line 20 - Total rent paid in Manitoba for 2007

Enter beside box 6110 the rent you paid in Manitoba for 2007. If you paid room and board, only claim the part for your room. However, if you lived in a home also occupied by the owner, you cannot claim an education property tax credit.

Line 21 - Net property tax paid in Manitoba for 2007

If you were a homeowner, enter on line 21 the property tax you paid on your principal residence in Manitoba for 2007 after you deduct any education property tax credit advance you received. See the definition for principal residence.

Note
If you live in rural Manitoba, enter on line 21, the amount of the "Net Residential Taxes" from your property tax statement or the appropriate portion.

If you moved from one residence that you owned to another, claim the property tax you paid that applies to the time you lived in each residence.

Line 22 - Manitoba education property tax credit advance received

Enter on line 22 any education property tax credit advance (EPTCA) that was either deducted from your property tax statement or received by you after you applied for it.

If you owned your principal residence for part of 2007, prorate any EPTCA you received to cover the period of ownership. If you received an EPTCA for more than one residence, total the prorated amounts of all EPTCA you received.

Receipts - Do not send property tax or rent receipts with your return. However, keep them in case we ask to see them. If you are filing electronically, keep all of your documents in case we ask to see them.

If you are claiming rent and/or property taxes for the education property tax credit, you must complete the "Declaration for the education property tax credit" chart on Form MB479.

School tax credit for homeowners

You may qualify to claim the school tax credit if all of the following apply:

you were 55 or older at the end of the year;
your family income is less than $23,800;
you or your spouse or common-law partner owns, is buying, or is a life tenant of a principal residence; and
you or your spouse or common-law partner paid more than $160 in school tax for that residence for the year.

If you qualify, see the Homeowners' school tax credit table to determine the amount to enter on line 32 of Form MB479.

If you are a mobile home owner special rules may apply. Contact the Manitoba Tax Assistance Office for more information.

Note
If you are a tenant, you may be eligible to receive school tax assistance for tenants. For details, see Manitoba school tax assistance.

Line 33 - School tax assessed in Manitoba for 2007

Enter beside box 6122 the school part of the property tax statement for your principal residence in Manitoba for 2007.

The amount you enter will be the total assessed value of the school taxes for your residence before the education property tax credit advance was deducted.

Subtract $160 from this amount and enter the result on line 33.

Line 39 - Manitoba shelter benefits received

Enter on line 39 any payment you or your spouse or common-law partner received under the Manitoba Shelter Benefit program during 2007.

Line 43 - Social assistance recipients

If you or your spouse or common-law partner received provincial or municipal social assistance payments in 2007, complete line 43 of Form MB479. If you and your spouse or common-law partner each received Form T5007, or if you or your spouse or common-law partner received more than one Form T5007, enter on line 43 whichever number shown in box 14 is the least.

Line 45 - Co-operative education tax credit

You can claim this credit if you paid salaries or wages to a student for a qualifying work placement in 2007 or to a graduate for a period of qualifying employment that ended in 2007.

Enter on line 45 of Form MB479 the total credits shown on all your Slips T2CETC (MAN.), Co-operative Education Tax Credit.

Receipts – Attach your Slips T2CETC (MAN.) to your paper return. If you are filing electronically, keep all your documents in case we ask to see them.

Line 47 - Odour-control tax credit

You can claim this credit if, in 2007, you were carrying on the business of farming in Manitoba and you incurred eligible odour-control expenditures.

To claim the credit, get Form T4164, Manitoba Odour-Control Tax Credit, from the CRA’s Web site or by contacting us (see the section called " If you have questions…").

Enter, on line 47 of Form MB479, the tax credit amount from line 10 of Form T4164.

Receipts – If you are filing a paper return, attach a copy of Form T4164. If you are filing electronically, keep all your documents in case we ask to see them.

Line 49 and 50 - Green energy equipment tax credit

Purchaser

You can claim this credit if, after April 4, 2007, you purchased green energy equipment that was manufactured in Manitoba and was used by you in Manitoba in producing energy from solar energy, wind power, hydrogen or geothermal energy.

Enter the amount of your credit on line 49 of Form MB479. The amount you claim cannot exceed 10% of the purchase price for the green energy equipment, minus any amount the manufacturer has claimed or may claim.

Receipts - Attach your receipts to your paper return. If you are filing electronically, keep all your receipts in case we ask to see them.

Manufacturer

You can claim this credit if, after April 4, 2007, you manufactured green energy equipment in Manitoba and sold it for use in Manitoba in producing energy from solar energy, wind power, hydrogen or geothermal energy.

Enter the amount of your credit on line 50 of Form MB479. The amount you claim cannot exceed 10% of the price at which the green energy equipment was sold, minus any amount assigned to the purchaser.

Receipts

Date modified:: 2008-01-03

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Line 5838 - - Children's fitness amount

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