All the information you need to calculate your Manitoba tax and credits is included on the following pages. You will find two copies of Form MB428, Manitoba Tax, and Form MB479, Manitoba Credits, in this book. Complete the forms that apply to you, and attach a copy to your return.

What's new for 2001?

The rates used to calculate your provincial income tax have changed.

The Manitoba net income tax and surtax have been eliminated.

The rates for the provincial dividend tax credit and overseas employment tax credit have changed.

The Manitoba tax reduction is now called the Manitoba family tax reduction. The way the reduction is calculated has also changed.

The Manitoba property tax credit name has changed to the Manitoba education property tax credit and it has been increased.

The learning tax credit rate has changed and reflects changes in the non-refundable credit amount for tuition and education.

Form MB428, Manitoba Tax, and Form MB479, Manitoba Credits, reflect these changes.

Manitoba tax credit programs

You have to file claims for Manitoba tax credits within three years of the end of the tax year to which they relate.

Even if you do not have to pay tax, you may be entitled to the personal tax credit, education property tax credit, school tax credit for homeowners, and learning tax credit. To claim these credits, attach a completed Form MB479, Manitoba Credits, to your return.

Manitoba school tax assistance

You may qualify for some school tax assistance if you were 55 or older at the end of the year and your family net income was less than $23,800.

If you were a homeowner, see details on page 6 in this book. If you qualify, calculate your claim on Form MB479, Manitoba Credits.

If you were a tenant, you have to apply directly to the Manitoba Housing Authority Client Services Branch. You can contact them at 945-2611 or tollfree at 1-877-587-6224. You do not qualify for school tax assistance if you are a tenant living in government-subsidized or non-profit housing.

If you have questions…

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

Manitoba Tax Assistance Office
Room 309, Norquay Building
401 York Avenue
Winnipeg MB R3C 0P8

In Winnipeg, call 948-2115. Outside Winnipeg, call 1-800-782-0771.

If you have other questions, contact:

Winnipeg Tax Services Office
Canada Customs and Revenue Agency
325 Broadway
Winnipeg MB R3C 4T4

Call 1-800-959-8281.

To request forms call 1-800-959-2221.

The telephone number for the tax services office and other telephone numbers are listed in the federal government section of your telephone book and on the Canada Customs and Revenue Agency's Web site at www.ccra.gc.ca/tso/ .