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Table of contents New for Manitoba for 2019 Manitoba tax credit programs For more information Completing your Manitoba forms Definitions Form MB428, Manitoba Tax When to complete Form T2203, Provincial and Territorial Taxes for 2019 – Multiple Jurisdications Part A – Manitoba non-refundable tax credits Newcomers to Canada and emigrants Line 58120 – Spouse or common-law partner amount Line 58160 – Amount for an eligible dependant Line 58200 – Amount for infirm dependants age 18 or older Line 58315 – Volunteer firefighters' amount Line 58316 – Search and rescue volunteers' amount Line 58325 – Fitness Amount Line 58326 – Children's arts amount Line 58330 – Adoption expenses Line 58360 – Pension income amount Line 58400 – Caregiver amount Line 58440 – Disability amount (for self) Line 58480 – Disability amount transferred from a dependant Line 58560 – Your tuition and education amounts Line 58600 – Tuition and education amounts transferred from a child Line 58689 – Medical expenses for self, spouse or common-law partner, and your dependent children born in 2002 or later Line 58729 – Allowable amount of medical expenses for other dependants Schedule MB428–A, Manitoba Family Tax Benefit Line 5 – Age amount for spouse or common-law partner who is 65 years of age or older Line 6 – Disability amount for spouse or common-law partner Line 7 – Disability amount for self or for a dependant other than your spouse or common-law partner Line 8 – Amount for disabled dependants born in 2001 or earlier Line 9 – Amount for dependent children born in 2001 or later Part B – Manitoba tax on taxable income Manitoba tax rates for 2019 Part C – Manitoba tax Line 52 – Manitoba tax on split income Line 60 – Manitoba additional tax for minimum tax purposes Lines 62 and 63 – Manitoba political contribution tax credit Line 65 – Labour-sponsored funds tax credit Line 67 – Provincial foreign tax credit Line 69 – Manitoba community enterprise development tax credit (non-refundable) Line 71 – Manitoba small business venture capital tax credit Line 73 – Manitoba employee share purchase tax credit (non-refundable) Line 75 – Manitoba mineral exploration tax credit Form MB479, Manitoba Credits Personal tax credit Education property tax credit Principal Residence Seniors' school tax rebate School tax credit for homeowners Other tax credits Line 61 – Primary caregiver tax credit Line 63 – Fertility treatment tax credit Line 65 – Paid work experience tax credit Line 67 – Unused odour-control tax credit Lines 69 and 70 – Green energy equipment tax credit Line 73 – Book publishing tax credit Line 75 – Cultural industries printing tax credit Line 77 – Manitoba community enterprise development tax credit (refundable) Line 79 – Manitoba employee share purchase tax credit (refundable) Homeowners' school tax credit table New for Manitoba for 2019 The personal income levels used to calculate your Manitoba tax and the basic personal amount have increased. ... Line 58560 – Your tuition and education amounts Complete Schedule MB(S11), Provincial Tuition and Education Amounts. ... Line 20 – Total rent paid in Manitoba for 2019 Enter on line 61100 the total rent you paid in Manitoba for 2019. ...

Table of contents New for Ontario for 2019 Ontario benefits for individuals and families Ontario child benefit File your return Ontario opportunities fund Completing your Ontario forms Definitions Form ON428, Ontario Tax When to complete Form T2203, Provincial and Territorial Taxes for 2019 – Multiple Jurisdictions Part A – Ontario non-refundable tax credits Newcomers to Canada and emigrants Line 58120 – Spouse or common law partner amount Line 58160 – Amount for an eligible dependant Line 58185 – Ontario caregiver amount Line 58330 – Adoption expenses Line 58360 – Pension income amount Line 58440 – Disability amount (for self) Line 58480 – Disability amount transferred from a dependant Line 58560 – Your unused tuition and education amounts Line 58689 – Medical expenses for self, spouse or common-law partner, and your dependent children born in 2002 or later Line 58729 – Allowable amount of medical expenses for other dependants Part B – Ontario tax on taxable income Ontario tax rates for 2019 Part C – Ontario tax Line 45 – Ontario tax on split income Line 64 – Ontario additional tax for minimum tax purposes Ontario tax reduction Line 68 – Reduction for dependent children born in 2001 or later Line 69 – Reduction for dependants with a mental or physical impairment Line 75 – Ontario foreign tax credit Line 77 – Low-income individuals and families tax credit Line 79 – Community food program donation tax credit for farmers Line 81 – Ontario health premium Form ON479, Ontario Credits Line 1 – Ontario childcare access and relief from expenses tax credit Line 2 – Ontario senior's public transit tax credit Lines 3 and 4 – Ontario political contribution tax credit Line 5 – Ontario focused flow-through share tax credit Ontario tax credits for self-employed individuals Line 7 – Ontario apprenticeship training tax credit Line 8 – Ontario co-operative education tax credit Form ON-BEN, Application for the 2020 Ontario Trillium Benefit and Ontario Senior Homeowners’ Property Tax Grant File your return Complete Form ON-BEN Ontario trillium benefit (OTB) Ontario sales tax credit (OSTC) Ontario energy and property tax credit (OEPTC) Northern Ontario energy credit (NOEC) Ontario senior homeowners' property tax grant (OSHPTG) Amounts paid for a principal residence in 2019 New for Ontario for 2019 The personal income levels and most provincial non-refundable tax credit amounts have changed. ... For more information, see Line 77 – Low-income individuals and families tax credit. ... For more information, see Line 1 – Childcare access and relief from expenses tax credit. ...

Completing your Yukon forms Definitions Form YT428, Yukon Tax When to complete Form T2203, Provincial and Territorial Taxes for Multiple Jurisdictions Part A – Yukon tax on taxable income Yukon tax rates for 2022 Part B – Yukon non-refundable tax credits Newcomers to Canada and emigrants Line 58120 – Spouse or common-law partner amount Line 58160 – Amount for an eligible dependant Line 58189 – Caregiver amount for infirm children under 18 years of age Line 58310 – Canada employment amount Line 58326 – Children's arts amount Line 58330 – Adoption expenses Line 58560 – Your tuition, education, and textbook amounts Line 58600 – Tuition amount transferred from a child or grandchild Line 58689 – Medical expenses for self, spouse or common-law partner, and your dependent children born in 2005 or later Line 58729 – Allowable amount of medical expenses for other dependants Part C – Yukon tax Line 51 – Yukon tax on split income Line 58 – Yukon additional tax for minimum tax purposes Line 61 – Territorial foreign tax credit Line 67 – Business investment tax credit Line 75 – Yukon First Nations income tax credit Line 78 – Yukon political contribution tax credit Form YT479, Yukon Credits Children's fitness tax credit Research and development tax credit Yukon Business Carbon Price Rebate New for Yukon for 2022 The personal income levels and most territorial non-refundable tax credits used to calculate your Yukon tax have changed. ... Line 58330 – Adoption expenses You can claim this amount if the rules are met for claiming the amount on line 31300 of your return. ... Part C – Yukon tax Line 51 – Yukon tax on split income If you are reporting federal tax on split income on line 40424 of your return, complete Part 3 of Form T1206, Tax on Split Income, to calculate the Yukon tax to enter on line 42800 of your return. ...

Application of Part IV Tax Calculation of Part IV tax – subsection 186(1) ¶ 6. ... Timing of payment of Part IV tax – dividends received from connected payer corporations ¶ 19. ... New ¶ 14 has been added to explain the CRA's view concerning the expression “full voting rights under all circumstances”. ¶ 15 is essentially former ¶ 9. ...

Application of Part IV Tax Calculation of Part IV tax – subsection 186(1) ¶ 6. ... Timing of payment of Part IV tax – dividends received from connected payer corporations ¶ 19. ... New ¶ 14 has been added to explain the CRA's view concerning the expression “full voting rights under all circumstances”. ¶ 15 is essentially former ¶ 9. ...

Response Using the new approach, we have considered the characteristics of Polish LLCs, US LLCs, S Corporations and French “ sociétés par actions simplifiées ” and we have concluded that these entities are corporations for Canadian tax purposes. ... We have examined other kinds of entities that we did not consider as being corporations for federal income tax purposes such as DRUPAs, DRULPAs, an Australian limited partnership and the French “ sociétés en nom collectif ”. ... When we value different classes of shares in a company, we generally determine the “ en bloc ” fair market value and then allocate the value to each class in isolation. ...

Response Using the new approach, we have considered the characteristics of Polish LLCs, US LLCs, S Corporations and French “ sociétés par actions simplifiées ” and we have concluded that these entities are corporations for Canadian tax purposes. ... We have examined other kinds of entities that we did not consider as being corporations for federal income tax purposes such as DRUPAs, DRULPAs, an Australian limited partnership and the French “ sociétés en nom collectif ”. ... When we value different classes of shares in a company, we generally determine the “ en bloc ” fair market value and then allocate the value to each class in isolation. ...

Benefits for individuals and families of the Northwest Territories Northwest Territories child benefit File your return Completing your Northwest Territories forms Definitions Form NT428, Northwest Territories Tax Part A – Northwest Territories non-refundable tax credits Line 5812 – Spouse or common-law partner amount Line 5816 – Amount for an eligible dependant Line 5820 – Amount for infirm dependants age 18 or older Line 5836 – Pension income amount Line 5840 – Caregiver amount Line 5844 – Disability amount (for self) Line 5848 – Disability amount transferred from a dependant Line 5856 – Your tuition and education amounts Line 5860 – Tuition and education amounts transferred from a child Line 5868 – Medical expenses for self, spouse or common-law partner, and your dependent children born in 2001 or later Line 5872 – Allowable amount of medical expenses for other dependants Part C – Northwest Territories tax Line 39 – Northwest Territories tax on split income Line 46 – Northwest Territories additional tax for minimum tax purposes Line 48 – Territorial foreign tax credit Lines 50 and 51 – Political contribution tax credit Form NT479, Northwest Territories Credit Lines 1 to 14 – Cost of living tax credit What’s new for the Northwest Territories for 2018? ... Line 5844 – Disability amount (for self) You can claim this amount if you met the rules for claiming the amount on line 316 of federal Schedule 1. ... Line 5856 – Your tuition and education amounts Complete Schedule NT(S11), Territorial Tuition and Education Amounts. ...

Table of contents New for Manitoba for 2020 Manitoba tax credit programs For more information Completing your Manitoba forms Definitions Form MB428, Manitoba Tax When to complete Form T2203, Provincial and Territorial Taxes for Multiple Jurisdictions Part A – Manitoba tax on taxable income Manitoba tax rates for 2020 Part B – Manitoba non-refundable tax credits Newcomers to Canada and emigrants Line 58120 – Spouse or common-law partner amount Line 58160 – Amount for an eligible dependant Line 58200 – Amount for infirm dependants age 18 or older Line 58315 – Volunteer firefighters' amount Line 58316 – Search and rescue volunteers' amount Line 58325 – Fitness amount Line 58326 – Children's arts amount Line 58330 – Adoption expenses Line 58360 – Pension income amount Line 58400 – Caregiver amount Line 58440 – Disability amount for self Line 58480 – Disability amount transferred from a dependant Line 58560 – Your tuition and education amounts Line 58600 – Tuition and education amounts transferred from a child Line 58689 – Medical expenses for self, spouse or common-law partner, and your dependent children born in 2003 or later Line 58729 – Allowable amount of medical expenses for other dependants Part C – Manitoba tax Line 56 – Manitoba tax on split income Line 63 – Manitoba additional tax for minimum tax purposes Line 66 – Manitoba political contribution tax credit Line 68 – Labour-sponsored funds tax credit Line 70 – Provincial foreign tax credit Line 72 – Manitoba community enterprise development tax credit (non-refundable) Line 74 – Manitoba small business venture capital tax credit Line 76 – Manitoba employee share purchase tax credit (non-refundable) Line 78 – Manitoba mineral exploration tax credit Schedule MB428–A, Manitoba Family Tax Benefit Line 5 – Age amount for spouse or common-law partner who is 65 years of age or older Line 6 – Disability amount for spouse or common-law partner Line 7 – Disability amount for self or for a dependant other than your spouse or common-law partner Line 8 – Amount for disabled dependants born in 2002 or earlier Line 9 – Amount for dependent children born in 2002 or later Form MB479, Manitoba Credits Personal tax credit Education property tax credit Principal residence Seniors' school tax rebate School tax credit for homeowners Other tax credits Line 61 – Primary caregiver tax credit Line 63 – Fertility treatment tax credit Line 65 – Seniors economic recovery credit for self Line 66 – Seniors economic recovery credit for spouse or common-law partner Line 69 – Paid work experience tax credit Line 71 – Unused odour-control tax credit Lines 73 and 74 – Green energy equipment tax credit Line 77 – Book publishing tax credit Line 79 – Cultural industries printing tax credit Line 81 – Manitoba community enterprise development tax credit (refundable) Line 83 – Manitoba employee share purchase tax credit (refundable) Homeowners' school tax credit table New for Manitoba for 2020 The personal income levels used to calculate your Manitoba tax and the basic personal amount have increased. ... For more information, see Line 65 – Seniors economic recovery credit for self and Line 66 – Seniors economic recovery credit for spouse or common-law partner. ... Line 65 – Seniors economic recovery credit for self and Line 66 – Seniors economic recovery credit for spouse or common-law partner Manitoba Finance mailed an advance payment of $200 to seniors in May or June of 2020. ...

Completing your Yukon forms Definitions Form YT428, Yukon Tax When to complete Form T2203, Provincial and Territorial Taxes for Multiple Jurisdictions Part A – Yukon tax on taxable income Yukon tax rates for 2020 Part B – Yukon non-refundable tax credits Newcomers to Canada and emigrants Line 58120 – Spouse or common-law partner amount Line 58160 – Amount for an eligible dependant Line 58189 – Caregiver amount for infirm children under 18 years of age Line 58310 – Canada employment amount Line 58326 – Children's arts amount Line 58330 – Adoption expenses Line 58560 – Your tuition, education, and textbook amounts Line 58600 – Tuition amount transferred from a child Line 58689 – Medical expenses for self, spouse or common-law partner, and your dependent children born in 2003 or later Line 58729 – Allowable amount of medical expenses for other dependants Part C – Yukon tax Line 48 – Yukon tax on split income Line 55 – Yukon additional tax for minimum tax purposes Line 57 – Territorial foreign tax credit Line 60 – Yukon political contribution tax credit Form YT479, Yukon Credits Children's fitness tax credit Business investment tax credit Research and development tax credit Yukon Business Carbon Price Rebate Yukon First Nations income tax credit New for Yukon for 2020 The personal income levels and most territorial non-refundable tax credits used to calculate your Yukon tax have changed. ... Line 58330 – Adoption expenses You can claim this amount if the rules are met for claiming the amount on line 31300 of your return. ... Part C – Yukon tax Line 48 – Yukon tax on split income If you are reporting federal tax on split income on line 40424 of your return, complete Part 3 of Form T1206, Tax on Split Income, to calculate the Yukon tax to enter on line 42800 of your return. ...