Search - 报销 发票日期 消费日期不一致

Tax rates and income thresholds For 2023, the federal tax rates and income thresholds are: Chart 1 – 2023 federal tax rates and income thresholds Annual taxable income ($) from Annual taxable income ($) to Federal tax rate, R Constant ($), K 0.00 53,359.00 0.1500 0 53,359.01 106,717.00 0.2050 2,935 106,717.01 165,430.00 0.2600 8,804 165,430.01 235,675.00 0.2900 13,767 235,675.01 and over 0.3300 23,194 Canada Employment Amount The non-refundable tax credit for CEA is built into the federal payroll deductions tables. ... Basic personal amounts The federal personal amounts for 2023 are: Basic personal amounts Maximum basic personal amount ($) Minimum basic personal amount ($) 15,000 13,521 For more detailed information on the personal amounts, go to Form TD1. ... The CPP contributions and the EI premiums are: CPP contributions = 0.0595 × ($1,200 – ($3,500/52)) = $67.40 EI premiums = 0.0163 × $1,200 = $19.56 Calculate annual taxable income Description Sub-amounts Amounts (1) Gross remuneration for the pay period (weekly) $1,200.00 (2) Minus CPP additional contribution ($67.40 × (0.0100/0.0595)) 11.33 the RRSP contributions * 80.00 − $(91.33) * This amount has to be deducted at source. (3) Net remuneration for the pay period (line 1 minus line 2) $1,108.67 (4) Annual net income ($1,108.67 × 52 weeks) $57,650.84 (5) Minus the annual deduction for living in a prescribed zone, reported on the federal Form TD1 − (0.00) (6) Annual taxable income (line 4 minus line 5) $57,650.84 Calculate federal tax Description Sub-amounts Amounts (7) Multiply the amount on line 6 by the federal tax rate based on Chart 1 $57,650.84 × 0.205 $11,818.42 (8) Minus the federal constant based on the annual taxable income on line 6 (go to Chart 1) − (2,935.00) (9) Federal tax (line 7 minus line 8) $8,883.42 (10) Minus the federal tax credits: the total of personal tax credit amounts reported on the federal Form TD1 $15,000.00 the CPP contributions for the pay period multiplied by the number of pay periods in the year (annual maximum $3,123.45) * ($67.40 × (0.0495/0.0595) × 52) 2,915.76 the EI premiums for the pay period multiplied by the number of pay periods in the year (annual maximum $1,002.45) * 1,002.45 the Canada employment amount (annual maximum $1,368.00) 1,368.00 Total $20,286.21 * Note When the maximum CPP contributions or EI premiums for the year is reached, use the maximum amount for later calculations (11) Multiply the total on line 10 by the lowest federal tax rate for the year. × 0.15 (12) Total federal tax credits − ($3,042.93) (13) Total federal tax payable for the year (line 9 minus line 12) $5,840.49 Calculate provincial tax Description Sub-amounts Amounts (14) Basic provincial tax for British Columbia: Multiply the amount on line 6 by the provincial tax rate based on Chart 2 $57,650.84 × 0.0770 $4,439.11 (15) Minus the provincial constant based on the annual taxable income on line 6 (go to Chart 2) − (1,205.00) (16) Provincial tax on income for British Columbia (line 14 minus line 15) $3,234.11 (17) Minus the provincial tax credits: the total of personal tax credit amounts reported on Form TD1BC $11,981.00 the CPP contributions for the pay period multiplied by the number of pay periods in the year (annual maximum $3,123.45) * ($67.40 × (0.0495/0.0595) × 52) 2,915.76 the EI premiums for the pay period multiplied by the number of pay periods in the year (annual maximum $1,002.45) * 1,002.45 Total $15,899.21 * Note When the maximum CPP contributions or EI premiums for the year is reached, use the maximum amount for later calculations (18) Multiply the total on line 17 by the lowest provincial tax rate for the year. × 0.0506 (19) Total provincial tax credits − ($804.50) (20) Provincial tax payable before reduction (line 16 minus line 19) $2,429.61 (21) Minus the British Columbia tax reduction: where net income (line 4) is less than or equal to $23,179, the tax reduction is $521 where net income (line 4) is greater than $23,179 and less than or equal to $37,814, the tax reduction is $521 minus 3.56% of the income greater than $23,179 where net income (line 4) is greater than $37,814, the tax reduction is $0 − ($0.00) (22) Total provincial tax payable for the year (line 20 minus line 21) $2,429.61 Calculate total tax and the tax deduction for the pay period Description Sub-amounts Amounts (23) Total federal and provincial tax deductions for the year (line 13 plus line 22). ...

Tax rates and income thresholds For 2023, the federal tax rates and income thresholds are: Chart 1 – 2023 federal tax rates and income thresholds Annual taxable income ($) from Annual taxable income ($) to Federal tax rate, R Constant ($), K 0.00 53,359.00 0.1500 0 53,359.01 106,717.00 0.2050 2,935 106,717.01 165,430.00 0.2600 8,804 165,430.01 235,675.00 0.2900 13,767 235,675.01 and over 0.3300 23,194 Canada Employment Amount The non-refundable tax credit for CEA is built into the federal payroll deductions tables. ... Nova Scotia tax for 2023 Tax rates and income thresholds For 2023, the Nova Scotia tax rates and income thresholds are: Chart 2 – 2023 Nova Scotia tax rates and income thresholds Annual taxable income ($) from Annual taxable income ($) to Provincial tax rate, V Constant ($), KP 0.00 29,590.00 0.0879 0 29,590.01 59,180.00 0.1495 1,823 59,180.01 93,000.00 0.1667 2,841 93,000.01 150,000.00 0.1750 3,613 150,000.01 and over 0.2100 8,863 Personal amounts For 2023, the Nova Scotia non‑refundable personal tax credits are: Basic federal personal amounts for 2023 Maximum basic personal amount ($) Maximum spouse or common-law partner amount ($) Maximum amount for an eligible dependant ($) 11,481 8,481 8,481 For more detailed information on the personal amounts, see Form TD1NS, 2023 Nova Scotia Personal Tax Credits Return. ... The CPP contributions and the EI premiums are: CPP contributions = 0.0595 × ($1,200 – ($3,500/52)) = $67.40 EI premiums = 0.0163 × $1,200 = $19.56 Calculate annual taxable income Description Sub-amounts Amounts (1) Gross remuneration for the pay period (weekly) $1,200.00 (2) Minus CPP additional contribution ($67.40 × (0.0100/0.0595)) 11.33 the RRSP contributions * 80.00 − $(91.33) * This amount has to be deducted at source. (3) Net remuneration for the pay period (line 1 minus line 2) $1,108.67 (4) Net annual income ($1,108.67 × 52 weeks) $57,650.84 (5) Minus the annual deduction for living in a prescribed zone, reported on the Form TD1 − (0.00) (6) Annual taxable income (line 4 minus line 5) $57,650.84 Calculate federal tax Description Sub-amounts Amounts (7)-- Multiply the amount on line 6 by the federal tax rate (R) based on Chart 1 $57,650.84 × 0.205-- $11,818.42 (8) Minus the federal constant (K) based on the annual taxable income on line 6 (see to Chart 1)- − (2,935.00) (9)-- Federal tax (line 7 minus line 8)- $8,883.42 (10)- Minus the federal tax credits:-- the total of personal tax credit amounts reported on the federal Form TD1 $15,000.00- the CPP base contributions for the pay period multiplied by the number of pay periods in the year (annual maximum $3,123.45) * ($67.40 × (0.0495/0.0595) × 52) 2,915.76- the EI premiums for the pay period multiplied by the number of pay periods in the year (annual maximum $1,002.45) * 1,002.45- the Canada employment amount (annual maximum $1,368.00) 1,368.00- Total $20,286.21- *-Note When the maximum CPP contributions or EI premiums for the year is reached, use the maximum amount for later calculations-- (11)- Multiply the total on line 10 by the lowest federal tax rate for the year. × 0.15- (12)- Total federal tax credits- − (3,042.93) (13)- Total federal tax payable for the year (line 9 minus line 12)- $5,840.49 Calculate provincial tax Description Sub-amounts Amounts (14) Basic provincial tax for Nova Scotia: Multiply the amount on line 6 by the provincial tax rate (V) based on Chart 2 $57,650.84 × 0.1495 $8,618.80 (15) Minus the provincial constant (KP) based on the annual taxable income on line 6 (see Chart 2)- − (1,823.00) (16) Provincial tax on income for Nova Scotia (line 14 minus line 15)- $6,795.80 (17) Minus the provincial tax credits: the total of personal tax credit amounts reported on Form TD1NS $11,481.00- the CPP base contributions for the pay period multiplied by the number of pay periods in the year (annual maximum $3,123.45) * ($67.40 × (0.0495/0.0595) × 52) 2,915.76- the EI premiums for the pay period multiplied by the number of pay periods in the year (annual maximum $1,002.45) * 1,002.45- Total $15,933.21- *-Note When the maximum CPP contributions or EI premiums for the year is reached, use the maximum amount for later calculations-- (18) Multiply the total on line 17 by the lowest provincial tax rate for the year. × 0.0879- (19) Total provincial tax credits- − (1,353.59) (20) Total provincial tax payable for the year (line 16 minus line 19)- $5,442.21 Calculate total tax and the tax deduction for the pay period Description Sub-amounts Amounts (21) Total federal and provincial tax deductions for the year (line 13 plus line 20). ...

Income Trusts and Subparagraph 132(6)(b)(i) – “its only undertaking was the investing of funds.” ... The AITP Resources to be allocated to the field on an on-going basis are: FTEs* Total Costs $ Total ITD & TA (50% & 50%) 213 21.5M Other Areas – Appeals, Collections, Investigations, etc. 36 3.3M Corporate Support Costs 32 1.9M Other Government Departmental Costs (Justice, etc.) 3.3M Total Resources 281 30M *Full-Time Equivalent Treaty Interpretation and the Meaning of “Liable to Tax” In order to qualify for the benefits under Canada's tax treaties, a person must be considered a resident of a contracting state. ... [Footnote 15] See IC 70-6R5, ¶ 15(j). [Footnote 16] See IC 70-6R5, ¶ 10. ...

Income Trusts and Subparagraph 132(6)(b)(i) – “its only undertaking was the investing of funds.” ... The AITP Resources to be allocated to the field on an on-going basis are: FTEs* Total Costs $ Total ITD & TA (50% & 50%) 213 21.5M Other Areas – Appeals, Collections, Investigations, etc. 36 3.3M Corporate Support Costs 32 1.9M Other Government Departmental Costs (Justice, etc.) 3.3M Total Resources 281 30M *Full-Time Equivalent Treaty Interpretation and the Meaning of “Liable to Tax” In order to qualify for the benefits under Canada's tax treaties, a person must be considered a resident of a contracting state. ... [Footnote 15] See IC 70-6R5, ¶ 15(j). [Footnote 16] See IC 70-6R5, ¶ 10. ...

General information Manitoba tax credit programs Completing your Manitoba forms Form MB428, Manitoba Tax Step 1 – Manitoba non-refundable tax credits Newcomers to Canada and emigrants Line 5804 – Basic personal amount Line 5808 – Age amount 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 5824 – CPP or QPP contributions through employment Line 5828 – CPP or QPP contributions on self-employment and other earnings Line 5832 – Employment insurance premiums through employment Line 5829 – Employment insurance premiums on self-employment and other eligible earnings Line 5839 – Fitness amount Line 5841 – Children's arts amount Line 5833 – Adoption expenses Line 5836 – Pension income amount Line 5840 – Caregiver amount Line 5844 – Disability amount (for self) Line 5848 – Disability amount transferred from a dependant Line 5852 – Interest paid on your student loans Line 5856 – Your tuition and education amounts Line 5860 – Tuition and education amounts transferred from a child Line 5864 – Amounts transferred from your spouse or common-law partner Line 6147 – Manitoba family tax benefit Schedule MB428–A, Manitoba Family Tax Benefit Line 1 – Basic amount ($2,065) Line 2 – Basic amount for dependent spouse or common-law partner Line 3 – Amount for an eligible dependant Line 4 – Age amount for self 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 1996 or earlier Line 9 – Amount for dependent children born in 1996 or later Line 5868 – Medical expenses for self, spouse or common-law partner, and your dependent children born in 1997 or later Line 5872 – Allowable amount of medical expenses for other dependants Line 5896 – Donations and gifts Step 2 – Manitoba tax on taxable income Step 3 – Manitoba tax Line 43 – Manitoba tax on split income Line 51 – Manitoba additional tax for minimum tax purposes Lines 53 and 54 – Political contribution tax credit Line 56 – Labour-sponsored funds tax credit Line 58 – Provincial foreign tax credit Line 60 – Manitoba community enterprise development tax credit (non-refundable) Line 62 – Manitoba small business venture capital tax credit Line 64 – Manitoba employee share purchase tax credit (non‑refundable) Line 66 – Manitoba mineral exploration tax credit Line 68 – Manitoba tuition fee income tax rebate Form MB479, Manitoba Credits Personal tax credit Who can claim the personal tax credit? ... Line 7 – Basic credit ($195) Line 8 – Age credit for self Line 9 – Basic credit for spouse or common-law partner Line 10 – Age credit for spouse or common-law partner Line 11 – Disability credit for spouse or common-law partner Line 13 – Credit for an eligible dependant Line 14 – Disability credit for self or for a dependant other than your spouse or common-law partner Line 15 – Credit for disabled dependants born in 1996 or earlier Line 16 – Credit for dependent children born in 1996 or later Education property tax credit Who can claim the education property tax credit? ... Shared accommodation Occupancy cost Principal residence Farmers Nursing home fees Mobile homes Line 20 – Total rent paid in Manitoba for 2014 Line 21 – Net property tax paid in Manitoba for 2014 Line 22 – Manitoba education property tax credit advance received School tax credit for homeowners Line 34 – School tax assessed in Manitoba for 2014 Line 37 – Seniors’ school tax rebate received Line 45 – RentAid and Rent Assist benefits received Line 49 – Social assistance recipients Other tax credits Line 51 – Primary caregiver tax credit Line 53 – Advance tuition fee income tax rebate Line 55 – Fertility treatment tax credit Line 57 – Co-op education and apprenticeship tax credit Line 59 – Odour-control tax credit Line 61 – Nutrient management tax credit Lines 63 and 64 – Green energy equipment tax credit Line 67 – Book publishing tax credit Line 69 – Cultural industries printing tax credit Line 71 – Manitoba community enterprise development tax credit (refundable) Line 73 – Manitoba employee share purchase tax credit (refundable) Homeowners' school tax credit table For more information What's new for 2014? ...

General information Manitoba tax credit programs Completing your Manitoba forms Form MB428, Manitoba Tax Step 1 – Manitoba non-refundable tax credits Newcomers to Canada and emigrants Line 5804 – Basic personal amount Line 5808 – Age amount 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 5824 – CPP or QPP contributions through employment Line 5828 – CPP or QPP contributions on self-employment and other earnings Line 5832 – Employment insurance premiums through employment Line 5829 – Employment insurance premiums on self-employment and other eligible earnings Line 5839 – Fitness amount Line 5841 – Children's arts amount Line 5833 – Adoption expenses Line 5836 – Pension income amount Line 5840 – Caregiver amount Line 5844 – Disability amount (for self) Line 5848 – Disability amount transferred from a dependant Line 5852 – Interest paid on your student loans Line 5856 – Your tuition and education amounts Line 5860 – Tuition and education amounts transferred from a child Line 5864 – Amounts transferred from your spouse or common-law partner Line 6147 – Manitoba family tax benefit Schedule MB428–A, Manitoba Family Tax Benefit Line 1 – Basic amount ($2,065) Line 2 – Basic amount for dependent spouse or common-law partner Line 3 – Amount for an eligible dependant Line 4 – Age amount for self 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 1996 or earlier Line 9 – Amount for dependent children born in 1996 or later Line 5868 – Medical expenses for self, spouse or common-law partner, and your dependent children born in 1997 or later Line 5872 – Allowable amount of medical expenses for other dependants Line 5896 – Donations and gifts Step 2 – Manitoba tax on taxable income Step 3 – Manitoba tax Line 43 – Manitoba tax on split income Line 51 – Manitoba additional tax for minimum tax purposes Lines 53 and 54 – Political contribution tax credit Line 56 – Labour-sponsored funds tax credit Line 58 – Provincial foreign tax credit Line 60 – Manitoba community enterprise development tax credit (non-refundable) Line 62 – Manitoba small business venture capital tax credit Line 64 – Manitoba employee share purchase tax credit (non‑refundable) Line 66 – Manitoba mineral exploration tax credit Line 68 – Manitoba tuition fee income tax rebate Form MB479, Manitoba Credits Personal tax credit Who can claim the personal tax credit? ... Line 7 – Basic credit ($195) Line 8 – Age credit for self Line 9 – Basic credit for spouse or common-law partner Line 10 – Age credit for spouse or common-law partner Line 11 – Disability credit for spouse or common-law partner Line 13 – Credit for an eligible dependant Line 14 – Disability credit for self or for a dependant other than your spouse or common-law partner Line 15 – Credit for disabled dependants born in 1996 or earlier Line 16 – Credit for dependent children born in 1996 or later Education property tax credit Who can claim the education property tax credit? ... Shared accommodation Occupancy cost Principal residence Farmers Nursing home fees Mobile homes Line 20 – Total rent paid in Manitoba for 2014 Line 21 – Net property tax paid in Manitoba for 2014 Line 22 – Manitoba education property tax credit advance received School tax credit for homeowners Line 34 – School tax assessed in Manitoba for 2014 Line 37 – Seniors’ school tax rebate received Line 45 – RentAid and Rent Assist benefits received Line 49 – Social assistance recipients Other tax credits Line 51 – Primary caregiver tax credit Line 53 – Advance tuition fee income tax rebate Line 55 – Fertility treatment tax credit Line 57 – Co-op education and apprenticeship tax credit Line 59 – Odour-control tax credit Line 61 – Nutrient management tax credit Lines 63 and 64 – Green energy equipment tax credit Line 67 – Book publishing tax credit Line 69 – Cultural industries printing tax credit Line 71 – Manitoba community enterprise development tax credit (refundable) Line 73 – Manitoba employee share purchase tax credit (refundable) Homeowners' school tax credit table For more information What's new for 2014? ...

General information Manitoba tax credit programs Completing your Manitoba forms Form MB428, Manitoba Tax Step 1 – Manitoba non-refundable tax credits Newcomers to Canada and emigrants Line 5804 – Basic personal amount Line 5808 – Age amount 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 5824 – CPP or QPP contributions through employment Line 5828 – CPP or QPP contributions on self-employment and other earnings Line 5832 – Employment insurance premiums through employment Line 5829 – Employment insurance premiums on self-employment and other eligible earnings Line 5839 – Fitness amount Line 5841 – Children's arts amount Line 5833 – Adoption expenses Line 5836 – Pension income amount Line 5840 – Caregiver amount Line 5844 – Disability amount (for self) Line 5848 – Disability amount transferred from a dependant Line 5852 – Interest paid on your student loans Line 5856 – Your tuition and education amounts Line 5860 – Tuition and education amounts transferred from a child Line 5864 – Amounts transferred from your spouse or common-law partner Line 6147 – Manitoba family tax benefit Schedule MB428–A, Manitoba Family Tax Benefit Line 1 – Basic amount ($2,065) Line 2 – Basic amount for dependent spouse or common-law partner Line 3 – Amount for an eligible dependant Line 4 – Age amount for self 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 1996 or earlier Line 9 – Amount for dependent children born in 1996 or later Line 5868 – Medical expenses for self, spouse or common-law partner, and your dependent children born in 1997 or later Line 5872 – Allowable amount of medical expenses for other dependants Line 5896 – Donations and gifts Step 2 – Manitoba tax on taxable income Step 3 – Manitoba tax Line 43 – Manitoba tax on split income Line 51 – Manitoba additional tax for minimum tax purposes Lines 53 and 54 – Political contribution tax credit Line 56 – Labour-sponsored funds tax credit Line 58 – Provincial foreign tax credit Line 60 – Manitoba community enterprise development tax credit (non-refundable) Line 62 – Manitoba small business venture capital tax credit Line 64 – Manitoba employee share purchase tax credit (non‑refundable) Line 66 – Manitoba mineral exploration tax credit Line 68 – Manitoba tuition fee income tax rebate Form MB479, Manitoba Credits Personal tax credit Who can claim the personal tax credit? ... Line 7 – Basic credit ($195) Line 8 – Age credit for self Line 9 – Basic credit for spouse or common-law partner Line 10 – Age credit for spouse or common-law partner Line 11 – Disability credit for spouse or common-law partner Line 13 – Credit for an eligible dependant Line 14 – Disability credit for self or for a dependant other than your spouse or common-law partner Line 15 – Credit for disabled dependants born in 1996 or earlier Line 16 – Credit for dependent children born in 1996 or later Education property tax credit Who can claim the education property tax credit? ... Shared accommodation Occupancy cost Principal residence Farmers Nursing home fees Mobile homes Line 20 – Total rent paid in Manitoba for 2014 Line 21 – Net property tax paid in Manitoba for 2014 Line 22 – Manitoba education property tax credit advance received School tax credit for homeowners Line 34 – School tax assessed in Manitoba for 2014 Line 37 – Seniors’ school tax rebate received Line 45 – RentAid and Rent Assist benefits received Line 49 – Social assistance recipients Other tax credits Line 51 – Primary caregiver tax credit Line 53 – Advance tuition fee income tax rebate Line 55 – Fertility treatment tax credit Line 57 – Co-op education and apprenticeship tax credit Line 59 – Odour-control tax credit Line 61 – Nutrient management tax credit Lines 63 and 64 – Green energy equipment tax credit Line 67 – Book publishing tax credit Line 69 – Cultural industries printing tax credit Line 71 – Manitoba community enterprise development tax credit (refundable) Line 73 – Manitoba employee share purchase tax credit (refundable) Homeowners' school tax credit table For more information What's new for 2014? ...

General information Manitoba tax credit programs Completing your Manitoba forms Form MB428, Manitoba Tax Step 1 – Manitoba non-refundable tax credits Newcomers to Canada and emigrants Line 5804 – Basic personal amount Line 5808 – Age amount 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 5824 – CPP or QPP contributions through employment Line 5828 – CPP or QPP contributions on self-employment and other earnings Line 5832 – Employment Insurance premiums through employment Line 5829 – Employment Insurance premiums on self-employment and other eligible earnings Line 5839 – Fitness amount Line 5841 – Children’s arts amount Line 5833 – Adoption expenses Line 5836 – Pension income amount Line 5840 – Caregiver amount Line 5844 – Disability amount (for self) Line 5848 – Disability amount transferred from a dependant Line 5852 – Interest paid on your student loans Line 5856 – Your tuition and education amounts Line 5860 – Tuition and education amounts transferred from a child Line 5864 – Amounts transferred from your spouse or common-law partner Line 6147 – Manitoba family tax benefit Schedule MB428–A, Manitoba Family Tax Benefit Line 1 – Basic amount ($2,065) Line 2 – Basic amount for dependent spouse or common-law partner Line 3 – Amount for an eligible dependant Line 4 – Age amount for self 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 1993 or earlier Line 9 – Amount for dependent children born in 1993 or later Line 5868 – Medical expenses for self, spouse or common-law partner, and your dependent children born in 1994 or later Line 5872 – Allowable amount of medical expenses for other dependants Line 5896 – Donations and gifts Step 2 – Manitoba tax on taxable income Step 3 – Manitoba tax Line 43 – Manitoba tax on split income Line 51 – Manitoba additional tax for minimum tax purposes Lines 53 and 54 – Political contribution tax credit Line 56 – Labour-sponsored funds tax credit Line 58 – Provincial foreign tax credit Line 60 – Community enterprise development tax credit Line 62 – Small business venture capital tax credit Line 64 – Manitoba mineral exploration tax credit Line 66 – Manitoba tuition fee income tax rebate Form MB479, Manitoba Credits Personal tax credit Who can claim the personal tax credit? ... Line 7 – Basic credit ($195) Line 8 – Age credit for self Line 9 – Basic credit for spouse or common-law partner Line 10 – Age credit for spouse or common-law partner Line 11 – Disability credit for spouse or common-law partner Line 13 – Credit for an eligible dependant Line 14 – Disability credit for self or for a dependant other than your spouse or common-law partner Line 15 – Credit for disabled dependants born in 1993 or earlier Line 16 – Credit for dependent children born in 1993 or later Education property tax credit Who can claim the education property tax credit? ... Shared accommodation Occupancy cost Principal residence Farmers Nursing home fees Mobile homes Line 20 – Total rent paid in Manitoba for 2011 Line 21 – Net property tax paid in Manitoba for 2011 Line 22 – Manitoba education property tax credit advance received School tax credit for homeowners Line 34 – School tax assessed in Manitoba for 2011 Line 41 – Manitoba shelter benefit received Line 45 – Social assistance recipients Other tax credits Line 47 – Primary caregiver tax credit Line 49 – Advance tuition fee income tax rebate Line 51 – Fertility treatment tax credit Line 53 – Co-op education and apprenticeship tax credit Line 55 – Odour-control tax credit Lines 57 and 58 – Green energy equipment tax credit Line 61 – Book publishing tax credit Line 63 – Cultural industries printing tax credit Homeowners' school tax credit table For more information What's new for 2011? ...

General information Manitoba tax credit programs Completing your Manitoba forms Form MB428, Manitoba Tax Step 1 – Manitoba non-refundable tax credits Newcomers to Canada and emigrants Line 5804 – Basic personal amount Line 5808 – Age amount 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 5824 – CPP or QPP contributions through employment Line 5828 – CPP or QPP contributions on self-employment and other earnings Line 5832 – Employment Insurance premiums through employment Line 5829 – Employment Insurance premiums on self-employment and other eligible earnings Line 5839 – Fitness amount Line 5841 – Children’s arts amount Line 5833 – Adoption expenses Line 5836 – Pension income amount Line 5840 – Caregiver amount Line 5844 – Disability amount (for self) Line 5848 – Disability amount transferred from a dependant Line 5852 – Interest paid on your student loans Line 5856 – Your tuition and education amounts Line 5860 – Tuition and education amounts transferred from a child Line 5864 – Amounts transferred from your spouse or common-law partner Line 6147 – Manitoba family tax benefit Schedule MB428–A, Manitoba Family Tax Benefit Line 1 – Basic amount ($2,065) Line 2 – Basic amount for dependent spouse or common-law partner Line 3 – Amount for an eligible dependant Line 4 – Age amount for self 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 1993 or earlier Line 9 – Amount for dependent children born in 1993 or later Line 5868 – Medical expenses for self, spouse or common-law partner, and your dependent children born in 1994 or later Line 5872 – Allowable amount of medical expenses for other dependants Line 5896 – Donations and gifts Step 2 – Manitoba tax on taxable income Step 3 – Manitoba tax Line 43 – Manitoba tax on split income Line 51 – Manitoba additional tax for minimum tax purposes Lines 53 and 54 – Political contribution tax credit Line 56 – Labour-sponsored funds tax credit Line 58 – Provincial foreign tax credit Line 60 – Community enterprise development tax credit Line 62 – Small business venture capital tax credit Line 64 – Manitoba mineral exploration tax credit Line 66 – Manitoba tuition fee income tax rebate Form MB479, Manitoba Credits Personal tax credit Who can claim the personal tax credit? ... Line 7 – Basic credit ($195) Line 8 – Age credit for self Line 9 – Basic credit for spouse or common-law partner Line 10 – Age credit for spouse or common-law partner Line 11 – Disability credit for spouse or common-law partner Line 13 – Credit for an eligible dependant Line 14 – Disability credit for self or for a dependant other than your spouse or common-law partner Line 15 – Credit for disabled dependants born in 1993 or earlier Line 16 – Credit for dependent children born in 1993 or later Education property tax credit Who can claim the education property tax credit? ... Shared accommodation Occupancy cost Principal residence Farmers Nursing home fees Mobile homes Line 20 – Total rent paid in Manitoba for 2011 Line 21 – Net property tax paid in Manitoba for 2011 Line 22 – Manitoba education property tax credit advance received School tax credit for homeowners Line 34 – School tax assessed in Manitoba for 2011 Line 41 – Manitoba shelter benefit received Line 45 – Social assistance recipients Other tax credits Line 47 – Primary caregiver tax credit Line 49 – Advance tuition fee income tax rebate Line 51 – Fertility treatment tax credit Line 53 – Co-op education and apprenticeship tax credit Line 55 – Odour-control tax credit Lines 57 and 58 – Green energy equipment tax credit Line 61 – Book publishing tax credit Line 63 – Cultural industries printing tax credit Homeowners' school tax credit table For more information What's new for 2011? ...

General information Manitoba tax credit programs Completing your Manitoba forms Form MB428, Manitoba Tax Step 1 – Manitoba non-refundable tax credits Newcomers to Canada and emigrants Line 5804 – Basic personal amount Line 5808 – Age amount 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 5824 – CPP or QPP contributions through employment Line 5828 – CPP or QPP contributions on self-employment and other earnings Line 5832 – Employment Insurance premiums through employment Line 5829 – Employment Insurance premiums on self-employment and other eligible earnings Line 5839 – Fitness amount Line 5841 – Children’s arts amount Line 5833 – Adoption expenses Line 5836 – Pension income amount Line 5840 – Caregiver amount Line 5844 – Disability amount (for self) Line 5848 – Disability amount transferred from a dependant Line 5852 – Interest paid on your student loans Line 5856 – Your tuition and education amounts Line 5860 – Tuition and education amounts transferred from a child Line 5864 – Amounts transferred from your spouse or common-law partner Line 6147 – Manitoba family tax benefit Schedule MB428–A, Manitoba Family Tax Benefit Line 1 – Basic amount ($2,065) Line 2 – Basic amount for dependent spouse or common-law partner Line 3 – Amount for an eligible dependant Line 4 – Age amount for self 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 1993 or earlier Line 9 – Amount for dependent children born in 1993 or later Line 5868 – Medical expenses for self, spouse or common-law partner, and your dependent children born in 1994 or later Line 5872 – Allowable amount of medical expenses for other dependants Line 5896 – Donations and gifts Step 2 – Manitoba tax on taxable income Step 3 – Manitoba tax Line 43 – Manitoba tax on split income Line 51 – Manitoba additional tax for minimum tax purposes Lines 53 and 54 – Political contribution tax credit Line 56 – Labour-sponsored funds tax credit Line 58 – Provincial foreign tax credit Line 60 – Community enterprise development tax credit Line 62 – Small business venture capital tax credit Line 64 – Manitoba mineral exploration tax credit Line 66 – Manitoba tuition fee income tax rebate Form MB479, Manitoba Credits Personal tax credit Who can claim the personal tax credit? ... Line 7 – Basic credit ($195) Line 8 – Age credit for self Line 9 – Basic credit for spouse or common-law partner Line 10 – Age credit for spouse or common-law partner Line 11 – Disability credit for spouse or common-law partner Line 13 – Credit for an eligible dependant Line 14 – Disability credit for self or for a dependant other than your spouse or common-law partner Line 15 – Credit for disabled dependants born in 1993 or earlier Line 16 – Credit for dependent children born in 1993 or later Education property tax credit Who can claim the education property tax credit? ... Shared accommodation Occupancy cost Principal residence Farmers Nursing home fees Mobile homes Line 20 – Total rent paid in Manitoba for 2011 Line 21 – Net property tax paid in Manitoba for 2011 Line 22 – Manitoba education property tax credit advance received School tax credit for homeowners Line 34 – School tax assessed in Manitoba for 2011 Line 41 – Manitoba shelter benefit received Line 45 – Social assistance recipients Other tax credits Line 47 – Primary caregiver tax credit Line 49 – Advance tuition fee income tax rebate Line 51 – Fertility treatment tax credit Line 53 – Co-op education and apprenticeship tax credit Line 55 – Odour-control tax credit Lines 57 and 58 – Green energy equipment tax credit Line 61 – Book publishing tax credit Line 63 – Cultural industries printing tax credit Homeowners' school tax credit table For more information What's new for 2011? ...