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Manitoba tax credit programs Completing your Manitoba forms Definitions Form MB428, Manitoba Tax Part A – Manitoba 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 5830 – Volunteer firefighters' amount (VFA) Line 5833 – Adoption expenses Line 5836 – Pension income amount Line 5839 – Fitness Amount Line 5840 – Caregiver amount Line 5841 – Children's arts amount Line 5844 – Disability amount (for self) Line 5845 – Search and rescue volunteers' amount (SRVA) 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 Schedule MB428-A, Manitoba Family Tax Benefit Line 5 – Age amount for spouse or common-law partner 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 2000 or earlier Line 9 – Amount for dependent children born in 2000 or later Part C – Manitoba tax Line 45 – Manitoba tax on split income Line 52 – Manitoba additional tax for minimum tax purposes Lines 54 and 55 – Manitoba political contribution tax credit Line 57 – Labour-sponsored funds tax credit Line 59 – Provincial foreign tax credit Line 61 – Manitoba community enterprise development tax credit (non-refundable) Line 63 – Manitoba small business venture capital tax credit Line 65 – Manitoba employee share purchase tax credit (non-refundable) Line 67 – Manitoba mineral exploration tax credit Form MB479, Manitoba Credits Personal tax credit Education property tax credit 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 – Odour-control tax credit Lines 70 and 71 – Green energy equipment tax credit Line 74 – Book publishing tax credit Line 76 – Cultural industries printing tax credit Line 78 – Manitoba community enterprise development tax credit (refundable) Line 80 – Manitoba employee share purchase tax credit (refundable) Homeowners' school tax credit table What’s new for Manitoba for 2018? ... Line 5856 – Your tuition and education amounts Complete Schedule MB(S11), Provincial Tuition and Education Amounts. ... Line 20 – Total rent paid in Manitoba for 2018 Enter beside box 6110 the total rent you paid in Manitoba for 2018. ...

Step 3 – Net income Calculation of net income (page 3 of your return) Line 205 – Pooled registered pension plan (PRPP) employer contributions Line 206 – Pension adjustment Line 207 – Registered pension plan (RPP) deduction Line 208 – RRSP/PRPP deduction Line 210 – Deduction for elected split-pension amount Line 212 – Annual union, professional, or like dues Line 213 – Universal child care benefit (UCCB) repayment Line 214 – Child care expenses Line 215 – Disability supports deduction Line 217 – Business investment loss Line 219 – Moving expenses Line 220 – Support payments made Line 221 – Carrying charges and interest expenses Line 222 – Deduction for CPP or QPP contributions on self-employment and other earnings Line 223 – Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income Line 224 – Exploration and development expenses Line 229 – Other employment expenses Line 231 – Clergy residence deduction Line 232 – Other deductions Line 235 – Social benefits repayment Line 236 – Net income Step 4 – Taxable income Calculation of taxable income (page 3 of your return) Line 244 – Canadian Forces personnel and police deduction Line 248 – Employee home relocation loan deduction Line 249 – Security options deductions Line 250 – Other payments deduction Line 251 – Limited partnership losses of other years Line 252 – Non-capital losses of other years Line 253 – Net capital losses of other years Line 254 – Capital gains deduction Line 255 – Northern residents deductions Line 256 – Additional deductions Step 3 – Net income Calculation of net income (page 3 of your return) To determine your net income at line 236, claim any deductions that apply to you. ... Adjusted deduction limit: – your RRSP/PRPP deduction limit for 2017; minus – your employer PRPP contributions from line 205 of your return; plus – the amounts you transfer to your RRSP, PRPP, and SPP on or before March 1, 2018. ... Supporting documents – Keep all supporting documents in case we ask to see them later. ...

Step 3 – Net income Calculation of net income (page 3 of your return) Line 205 – Pooled registered pension plan (PRPP) employer contributions Line 206 – Pension adjustment Line 207 – Registered pension plan (RPP) deduction Line 208 – RRSP/PRPP deduction ▼Line 210 – Deduction for elected split-pension amount Line 212 – Annual union, professional, or like dues Line 213 – Universal child care benefit (UCCB) repayment Line 214 – Child care expenses Line 215 – Disability supports deduction Line 217 – Business investment loss Line 219 – Moving expenses Line 220 – Support payments made ▼Line 221 – Carrying charges and interest expenses Line 222 – Deduction for CPP or QPP contributions on self-employment and other earnings Line 223 – Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income Line 224 – Exploration and development expenses Line 229 – Other employment expenses Line 231 – Clergy residence deduction ▼Line 232 – Other deductions ▼Line 235 – Social benefits repayment Line 236 – Net income Step 4 – Taxable income Calculation of taxable income (page 3 of your return) Line 244 – Canadian Forces personnel and police deduction Line 248 – Employee home relocation loan deduction Line 249 – Security options deductions ▼Line 250 – Other payments deduction Line 251 – Limited partnership losses of other years Line 252 – Non-capital losses of other years Line 253 – Net capital losses of other years Line 254 – Capital gains deduction Line 255 – Northern residents deductions ▼Line 256 – Additional deductions Step 3 – Net income Calculation of net income (page 3 of your return) To determine your net income at line 236, claim any deductions that apply to you. ... ▼Line 255 – Northern residents deductions * New! For 2016 and later years, the basic and the additional residency amounts have both increased to $11 per day. ... Supporting documents – Keep all supporting documents in case we ask to see them later. ...

Table of contents New for British Columbia for 2020 British Columbia benefits for individuals and families BC child opportunity benefit BC climate action tax credit File your return Completing your British Columbia forms Definitions Form BC428, British Columbia Tax When to complete Form T2203, Provincial and Territorial Taxes for Multiple Jurisdictions Part A –British Columbia tax on taxable income British Columbia tax rates for 2020 Part B – British Columbia 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 58175 – British Columbia caregiver amount Line 58315 – Volunteer firefighters’ amount Line 58316 – Search and rescue volunteers’ 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 tuition and education 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 Line 58980 – Farmers’ food donation tax credit Part C – British Columbia tax Line 52 – British Columbia tax on split income Line 59 – British Columbia additional tax for minimum tax purposes Line 61 – Provincial foreign tax credit Line 70 – British Columbia tax reduction Line 72 – British Columbia logging tax credit Line 75 – British Columbia political contribution tax credit Line 77 – British Columbia employee share ownership plan tax credit Line 78 – British Columbia employee venture capital corporation tax credit Line 79 – Total ESOP and EVCC tax credits Line 81 – British Columbia mining flow-through share tax credit Form BC479, British Columbia Credits Sales tax credit British Columbia home renovation tax credit for seniors and persons with disabilities Definitions Eligible expenses Expenses that are not eligible British Columbia venture capital tax credit British Columbia mining exploration tax credit British Columbia training tax credit Training tax credit (individuals) Training tax credit (employers) Shipbuilding and ship repair industry tax credit (employers) New for British Columbia for 2020 The personal income levels and most non-refundable tax credits used to calculate your British Columbia income tax have changed. ... Line 58315 – Volunteer firefighters’ amount and Line 58316 – Search and rescue volunteers’ amount You can claim the volunteer firefighters’ amount (VFA) or the search and rescue volunteers’ amount (SRVA) if the rules are met for claiming the amount on line 31220 or line 31240 of your return. ... Line 58560 – Your tuition and education amounts Complete Schedule BC(S11), British Columbia Tuition and Education Amounts. ...

Table of contents New for British Columbia for 2021 British Columbia benefits for individuals and families BC child opportunity benefit BC climate action tax credit File your return Completing your British Columbia forms Definitions Form BC428, British Columbia Tax When to complete Form T2203, Provincial and Territorial Taxes for Multiple Jurisdictions Part A –British Columbia tax on taxable income British Columbia tax rates for 2021 Part B – British Columbia 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 58175 – British Columbia caregiver amount Line 58315 – Volunteer firefighters’ amount Line 58316 – Search and rescue volunteers’ 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 tuition and education 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 2004 or later Line 58729 – Allowable amount of medical expenses for other dependants Line 58980 – Farmers’ food donation tax credit Part C – British Columbia tax Line 55 – British Columbia tax on split income Line 62 – British Columbia additional tax for minimum tax purposes Line 64 – Provincial foreign tax credit Line 72 – British Columbia tax reduction Line 74 – British Columbia logging tax credit Line 77 – British Columbia political contribution tax credit Line 79 – British Columbia employee share ownership plan tax credit Line 80 – British Columbia employee venture capital corporation tax credit Line 81 – Total ESOP and EVCC tax credits Line 83 – British Columbia mining flow-through share tax credit Form BC479, British Columbia Credits Sales tax credit British Columbia home renovation tax credit for seniors and persons with disabilities Definitions Eligible expenses Expenses that are not eligible British Columbia venture capital tax credit British Columbia mining exploration tax credit British Columbia training tax credit Training tax credit (individuals) Training tax credit (employers) Shipbuilding and ship repair industry tax credit (employers) New for British Columbia for 2021 The personal income levels and most non-refundable tax credits used to calculate your British Columbia income tax have changed. ... This amount is combined with the quarterly payment of the federal Goods and services tax / harmonized sales tax credit. ... Line 58560 – Your tuition and education amounts Complete Schedule BC(S11), British Columbia Tuition and Education Amounts. ...

Table of contents New for British Columbia for 2022 British Columbia benefits for individuals and families BC family benefit BC climate action tax credit File your return Completing your British Columbia forms Definitions Form BC428, British Columbia Tax When to complete Form T2203, Provincial and Territorial Taxes for Multiple Jurisdictions Part A –British Columbia tax on taxable income British Columbia tax rates for 2022 Part B – British Columbia 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 58175 – British Columbia caregiver amount Line 58315 – Volunteer firefighters’ amount Line 58316 – Search and rescue volunteers’ 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 tuition and education 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 Line 58980 – Farmers’ food donation tax credit Part C – British Columbia tax Line 62 – British Columbia tax on split income Line 69 – British Columbia additional tax for minimum tax purposes Line 71 – Provincial foreign tax credit Line 79 – British Columbia tax reduction Line 81 – British Columbia logging tax credit Line 84 – British Columbia political contribution tax credit Line 86 – British Columbia employee share ownership plan tax credit Line 87 – British Columbia employee venture capital corporation tax credit Line 88 – Total ESOP and EVCC tax credits Line 90 – British Columbia mining flow-through share tax credit Form BC479, British Columbia Credits Sales tax credit British Columbia home renovation tax credit for seniors and persons with disabilities Definitions Eligible expenses Expenses that are not eligible British Columbia venture capital tax credit British Columbia mining exploration tax credit British Columbia training tax credit Training tax credit (individuals) Training tax credit (employers) Shipbuilding and ship repair industry tax credit (employers) British Columbia clean buildings tax credit New for British Columbia for 2022 The personal income levels and most non-refundable tax credits used to calculate your British Columbia income tax have changed. ... Line 58315 – Volunteer firefighters’ amount and Line 58316 – Search and rescue volunteers’ amount You can claim the volunteer firefighters’ amount (VFA) or the search and rescue volunteers’ amount (SRVA) if the rules are met for claiming the amount on line 31220 or line 31240 of your return. ... Line 58560 – Your tuition and education amounts Complete Schedule BC(S11), British Columbia Tuition and Education Amounts. ...

Federal political contribution tax credit If your total federal contribution is $100 or less: Your total contribution $ × 75% = $ 1 Enter the amount on line 1 on line 410 of your return. If your total federal contribution is more than $100 but not more than $550: Your total contribution $ On the first- 100.00 the credit is $ 75.00 2 On the rest $ × 50% = + 3 Line 2 plus line 3 $ 4 Enter the amount on line 4 on line 410 of your return. If your total federal contribution is more than $550: Your total contribution $ On the first- 550.00 the credit is $ 300.00 5 On the rest $ × 33.33% = + 6 Line 5 plus line 6 $ 7 Enter on line 410 of your return $500 or the amount from line 7, whichever is less. ...

Reducing the paperwork burden for small excise taxpayers – amendments allow certain small remitters to file and remit semi-annually rather than monthly. Please go to the Fall 2010 edition of the Excise and GST/HST News – No.78 for more information on the Paper Burden Reduction Initiative. ... For further information, see GST/HST Info Sheet GI-063, Harmonized Sales Tax for Ontario, British Columbia and Nova Scotia – Point-of-Sale Rebate on Children's Goods. ...

Step 1 – Identification and other information Email address Information about your residence Information about you Social insurance number (SIN) Marital status Information about your spouse or common-law partner Elections Canada (page 2 of your return) Deceased Persons Specified foreign property (page 2 of your return) Your residency status Step 2 – Total income Calculation of total income (page 3 of your return) Amounts that are not taxed Report foreign income and other foreign amounts Line 10100 – Employment income Line 10400 – Other employment income Line 11300 – Old age security (OAS) pension Line 11400 – CPP or QPP benefits Line 11500 – Other pensions and superannuation Pension income splitting Line 11600 – Elected split-pension amount Line 11700 – Universal child care benefit (UCCB) Line 11900 – Employment insurance and other benefits Line 11905 – Employment insurance maternity and parental benefits and provincial parental insurance plan maternity and paternity benefits Line 12000 – Taxable amount of dividends (eligible and other than eligible) from taxable Canadian corporations Line 12100 – Interest and other investment income Line 12200 – Net partnership income: limited or non-active partners only Line 12500 – Registered disability savings plan (RDSP) income Line 12600 – Rental income Line 12700 – Taxable capital gains Line 12800 – Support payments received Line 12900 – RRSP income Line 13000 – Other income Line 13010 – Scholarships, fellowships, bursaries, and artists’ project grants Lines 13499, 13500, 13700, 13900, 14100,14300 – Self-employment income Line 14400 – Workers' compensation benefits Line 14500 – Social assistance payments Line 14600 – Net federal supplements Other amounts you need to report throughout the return Retroactive lump-sum payments Loans and transfers of property Tax shelters Step 1 – Identification and other information Use the instructions provided on your return to complete Step 1. ... ⬤▲Line 11300 – Old age security (OAS) pension Non-residents electing under section 217 – Your OAS benefits may be shown in box 16 of your NR4-OAS slip. ... ⬤▲Line 11400 – CPP or QPP benefits Non-residents electing under section 217 – Your CPP or QPP benefits may be shown in box 16 and/or 26 of your NR4 slips. ...

The “50% rule” referred to in ¶ 33 does not apply when making this calculation. ... A pipeline acquired by a taxpayer that is not (a) gas or oil well equipment – Class 41 (see ¶s 3-4), (b) Canadian field processing equipment – Class 41 (see ¶ 6), (c) a new pipeline acquired after February 22, 2005 used for the transmission of petroleum, natural gas or related hydrocarbons – Class 49 (see ¶ 17), or (d) a pipeline for which the CRA, in consultation with the Minister of Natural Resources, is satisfied that the main source of supply is likely to be exhausted within 15 years of it becoming operational – Class 8 by virtue of paragraph (i) thereof will be included in Class 1 by virtue of paragraph (l) thereof. ... Except as noted in ¶ 24(a), where a pipeline is included in Class 41 (see ¶ 15(a) and (b)), any appendage to it will also be included in that class. 20. ...