Manitoba tax information for 2023 - Personal income tax
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Manitoba tax information for 2023 - Personal income tax
Personal income tax
Manitoba tax information for 2023
Use the information on this page to help you complete your provincial tax and credits form.
On this page
New for 2023
The personal income levels used to calculate your Manitoba tax have changed.
The basic personal amount has changed.
Changes have been made to the education property tax credit, seniors school tax rebate and school tax credit for homeowners.
The Manitoba mineral exploration tax credit and the green energy equipment tax credit have been made permanent.
Manitoba tax credit programs
Even if you do not have to pay tax, you may be entitled to the primary caregiver tax credit, personal tax credit, education property tax credit, renters tax credit, seniors school tax rebate, and school tax for credit for homeowners.
Claims for most Manitoba credit amounts must be made within three years of the end of the tax year they relate to. To claim these amounts, attach a completed Form MB479, Manitoba Credits, and any other applicable forms, to your income tax and benefit return.
For more information
If you have questions about Manitoba tax and credits, go to Manitoba Tax Assistance Office. You can also contact the Manitoba Tax Assistance Office. Call 204-948-2115 from Winnipeg or 1-800-782-0771 from outside Winnipeg.
Form MB428 – Manitoba Tax
Use this form to calculate your provincial taxes and credits to report on your return. Form MB428 must be completed after you have completed steps 1 to 5 of your federal income tax and benefit return.
Who should complete Form MB428
Complete Form MB428 if one of the following applies:
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You were a resident of Manitoba on at the end of the year
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You were a non-resident of Canada in 2023 and any of the following applies:
- You earned income from employment only in Manitoba
- You received income from a business with a permanent establishment only in Manitoba
Completing Form MB428
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Fill out Part A – Manitoba tax on taxable income
Calculate your tax on taxable income using the chart in Part A.
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Fill out Part B – Manitoba non-refundable tax credits
The eligibility conditions and rules for claiming most Manitoba non-refundable tax credits are the same as those for the federal non-refundable tax credits. However, the amount and calculation of most Manitoba non-refundable tax credits are different from the corresponding federal credits.
If you are a newcomer to Canada or an emigrant
As a newcomer or an emigrant, you may be limited in the amount you can claim for certain provincial non-refundable tax credits.
If you reduced your claim for any of the following federal amounts, you also need to reduce your claim for the corresponding provincial amount in the same manner:
Corresponding federal and provincial non-refundable tax credits
Federal amount on your return Corresponding provincial amount on Form MB428 line 30000 line 58040 line 30100 line 58080 line 30300 line 58120 line 30400 line 58160 line 30450 line 58200 line 31600 line 58440 line 31800 line 58480 line 32400 line 58600 line 32600 line 58640 You may also need to reduce your claim for line 61470 of your Form MB428 if you were a newcomer to Canada or an emigrant in 2023.
For examples on how to calculate these amounts, see Guide T4055, Newcomers to Canada.
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- Line 58120 – Spouse or common-law partner amount
You can claim this amount if the rules are met for claiming the amount on line 30300 of your return and your spouse's or common‑law partner's net income from line 23600 of their return (or the amount that it would be if they filed a return) is less than $9,134.
- Line 58160 – Amount for an eligible dependant
You can claim this amount if the rules are met for claiming the amount on line 30400 of your return and your dependant's net income from line 23600 of their return (or the amount that it would be if they filed a return) is less than $9,134.
- Line 58200 – Amount for infirm dependants age 18 or older
You can claim up to $3,605 for each of your (or your spouse's or common‑law partner's) dependent children or grandchildren born in 2005 or earlier who has an impairment in physical or mental functions.
You can also claim this amount for more than one person if each one meets all of the following conditions:
- They are your (or your spouse's or common-law partner's) parent, grandparent, brother, sister, aunt, uncle, niece, or nephew
- They were 18 years of age or older
- They were dependent on you (or on you and others) because of an impairment in physical or mental functions
- They were a resident of Canada at any time in the year
You cannot claim this amount for a person who was only visiting you.
Parent
A parent includes someone you were completely dependent upon and who had custody and control of you when you were under 19 years of age.
ChildA child includes someone who is completely dependent upon you for support and whom you have custody and control of, even if they are older than you.
You can claim this amount only if the dependant's net income from line 23600 of their return (or the amount that it would be if they filed a return) is less than $8,720.
If you had to make support payments for a child, you cannot claim an amount on line 58200 for that child unless both of the following conditions apply:
- You were separated from your spouse or common-law partner for only part of 2023 because of a breakdown in your relationship
- You did not claim any support amounts paid to your spouse or common-law partner on line 22000 of your return
If both of these conditions are met, you can claim whichever of the following amounts is better for you:
- line 58200 of your Form MB428
- line 22000 of your return
How to claim this amount
Complete the calculation for line 58200 using Worksheet MB428. If you are claiming this amount for more than one dependant, enter the total amount on line 58200 of your Form MB428.
The CRA may ask for a signed statement from a medical practitioner showing when the impairment began and how long it is expected to last. You do not need a signed statement from a medical practitioner if the CRA already has an approved Form T2201, Disability Tax Credit Certificate, for a specified period. The notice of determination will show which years you are eligible for.
Claim made by more than one person
If you and another person support the same dependant, you can split the claim for that dependant. However, the total amount of your claim and the other person's claim cannot be more than the maximum amount allowed for that dependant.
- Line 58315 – Volunteer firefighters' amount and
Line 58316 – Search and rescue volunteers' amountYou 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.
Enter on line 58315 the VFA you claimed on line 31220 of your return or enter on line 58316 the SRVA you claimed on line 31240 of your return.
Only residents of Manitoba are eligible for this amount. If you were not a resident of Manitoba at the end of the year, you cannot claim these tax credits when calculating your Manitoba tax even if you may have received income from a source in Manitoba in 2023.
- Line 58325 – Fitness amount
If you were a resident of Manitoba at the end of the year, you can claim up to $500 for fees paid in 2023 on registration or membership for a prescribed program of physical activity for the following individuals:
- yourself, if you are under 25 years of age at the end of the year
- your (or your spouse's or common law partner's) child under 18 years of age at the end of the year
- your spouse or common law partner, if they were a young adult
The young adult must have been between 18 and 24 years of age at the end of the year.
If you have a spouse or common law partner, only one of you can claim the fitness amount for a child, or spouse or common law partner who is a young adult. You and your spouse or common law partner have to decide who will claim this amount for that individual.
Individuals with disabilities
If a child or young adult is eligible for the disability tax credit, an additional amount of $500 can be claimed, as long as a minimum of $100 is paid on registration or membership fees for a prescribed program of physical activity.
If you paid an amount that would qualify to be claimed as child care expenses (line 21400 of your return) and the fitness amount, you must first claim this amount as child care expenses. Any unused part can be claimed for the fitness amount.
To qualify for this amount, a program must meet all of the following conditions:
- be ongoing (a weekly program offered by a club, association, or similar organization, or a membership in an organization lasting at least eight consecutive weeks, or a program lasting at least five consecutive days)
- be supervised
- be suitable for children or young adults
- require significant physical activity (where most of the activities include a significant amount of physical activity contributing to cardio-respiratory endurance, plus muscular strength, muscular endurance, flexibility, and/or balance)
For a child or young adult who is eligible for the disability tax credit, the requirement for significant physical activity is met if the activities result in movement and in an observable use of energy in a recreational context.
Physical activity includes horseback riding, but does not include activities where, as an essential part, a child or young adult rides on or in a motorized vehicle.
Reimbursement of an eligible expense
You can only claim the part of the amount that you have not been, or will not be, reimbursed for. However, you can claim the full amount if the reimbursement is reported in your income (such as a benefit shown on a T4 slip) and you did not deduct the reimbursement anywhere else on your return.
- Line 58326 – Children's arts amount
You can claim up to $500 per child for fees paid in 2023 relating to the cost of registration or membership for your (or your spouse's or common law partner's) child in a prescribed program of artistic, cultural, recreational, or developmental activity. The child must have been under 16 years of age (or under 18 years of age if eligible for the disability tax credit on line 58440 of Form MB428) at the start of the year an eligible arts expense was paid.
You can claim this amount if another person has not claimed the same fees and the total claimed is not more than the maximum allowable amount if only one of you were making the claim.
Children with disabilities
If the child is eligible for the disability tax credit and is under 18 years of age at the start of the year, you can claim an additional $500 if at least $100 is paid for registration or membership fees for a prescribed program in an artistic activity.
Eligible expenses do not include amounts that can be claimed for the fitness amount (line 58325 of Form MB428) or as a deduction by any person, such as the child care expenses deduction (line 21400 of the return). In addition, eligible expenses do not include amounts that any person has claimed as a tax credit.
Programs that are part of a school curriculum are not eligible.
If an organization provides your child with two distinct prescribed programs and one program is eligible for the children’s arts amount and the other program is eligible for the fitness amount, you should receive two receipts. If you receive only one receipt, it must clearly show the amount paid to the organization for each distinct program.
To qualify for this amount, a program must be:
- ongoing (lasting at least eight consecutive weeks, or in the case of children’s camps, five consecutive days)
- supervised
- suitable for children
The program also has to meet at least one of the following conditions:
- It contributes to the development of creative skills or expertise in an artistic or cultural activity
- It provides a substantial focus on wilderness and the natural environment
- It helps children develop and use particular intellectual skills
- It includes structured interaction between children where supervisors teach or help children develop interpersonal skills
- It provides enrichment or tutoring in academic subjects
An activity that develops creative skills or expertise is eligible only if it is intended to improve a child's dexterity or co-ordination or helps in acquiring and applying knowledge through artistic or cultural activities such as literary arts, visual arts, performing arts, music, media, languages, customs, and heritage.
Reimbursement of an eligible expense
You can claim only the part of the amount that you have not been, or will not be, reimbursed for. However, you can claim the full amount if the reimbursement is reported as income (such as a benefit shown on a T4 slip) and you did not deduct the reimbursement anywhere else on your return.
Only residents of Manitoba are eligible for this amount. If you were not a resident of Manitoba at the end of the year, you cannot claim this non-refundable tax credit when calculating your Manitoba tax even if you may have received income from a source in Manitoba in 2023.
- Line 58330 – Adoption expenses
You can claim this amount if the rules are met for claiming the amount on line 31300 of your return.
You can claim up to $10,000 of eligible expenses for each child.
Two adoptive parents can split the amount if the total combined claim for eligible expenses for each child is not more than the amount before the split.
Only residents of Manitoba are eligible for this amount. If you were not a resident of Manitoba at the end of the year, you cannot claim this tax credit when calculating your Manitoba tax even if you may have received income from a source in Manitoba in 2023.
- Line 58360 – Pension income amount
The amount you can claim on line 58360 is the amount on line 31400 of your return or $1,000, whichever is less.
Only residents of Manitoba are eligible for this amount. If you were not a resident of Manitoba at the end of the year, you cannot claim this tax credit when calculating your Manitoba tax even if you may have received income from a source in Manitoba in 2023.
- Line 58400 – Caregiver amount
You may be able to claim up to $3,605 for each dependant if, at any time in 2023, you (alone or with another person) kept a dwelling where you and that dependant lived.
Each dependant must be one of the following:
- your (or your spouse's or common-law partner's) child or grandchild
- your (or your spouse's or common-law partner's) brother, sister, niece, nephew, aunt, uncle, parent, or grandparent who was a resident in Canada
You cannot claim this amount for a person who was only visiting you.
Also, each dependant must meet all of the following conditions:
- They were 18 years of age or older when they lived with you
- Their net income in 2023 from line 23600 of their return (or the amount that it would be if they filed a return) was less than $15,917
- They were dependent upon you because of an impairment in physical or mental functions, or they were your (or your spouse's or common-law partner's) parent or grandparent born in 1958 or earlier
If you had to make support payments for a child, you cannot claim an amount on line 58400 for that child unless both of the following conditions apply:
- You were separated from your spouse or common-law partner for only part of 2023 because of a breakdown in your relationship
- You did not claim any support amounts paid to your spouse or common-law partner on line 22000 of your return
If both of these conditions are met, you can claim whichever of the following amounts is better for you:
- line 58400 of your Form MB428
- line 22000 of your return
How to claim this amount
Complete the calculation for line 58400 using Worksheet MB428. If you are claiming this amount for more than one dependant, enter the total amount on line 58400 of your Form MB428.
Claim made by more than one person
If you and another person support the same dependant, you can split the claim for that dependant. However, the total amount of your claim and the other person's claim cannot be more than the maximum amount allowed for that dependant.
If you or someone else is claiming the caregiver amount (line 58400) for a dependant, you cannot claim the amount for infirm dependants age 18 or older (line 58200) for that dependant.
If someone other than you is claiming the amount for an eligible dependant (line 58160), you cannot claim the caregiver amount for that dependant.
- Line 58440 – Disability amount for self
You can claim this amount if the rules are met for claiming the amount on line 31600 of your return.
If you were 18 years of age or older at the end of the year, enter $6,180 on line 58440 of your Form MB428.
If you were under 18 years of age at the end of the year, use Worksheet MB428 to calculate the amount to enter on line 58440.
- Line 58480 – Disability amount transferred from a dependant
You can claim this amount if the rules are met for claiming the amount on line 31800 of your return.
If you and your dependant were not residents of the same province or territory at the end of the year, special rules may apply. For more information, call the CRA at 1-800-959-8281.
- Line 58560 – Your tuition and education amounts
Complete Schedule MB(S11), Manitoba Tuition and Education Amounts.
If you claimed the Canada training credit (CTC) on line 45350 of your return, the amount you enter on line 59140 of your Schedule MB(S11) is already reduced by the CTC claimed.
Transferring amounts
If you do not use all of your 2023 tuition and education amounts to reduce your provincial income tax to zero, you can transfer all or part of your unused tuition and education amounts available to one of the following designated individuals:
- your spouse or common‑law partner (who would claim it on line 59090 of their Schedule MB(S2))
- your parent or grandparent (who would claim it on line 58600 of their Form MB428)
- your spouse's or common‑law partner's parent or grandparent (who would claim it on line 58600 of their Form MB428)
If your spouse or common-law partner is claiming an amount for you on line 58120 or line 58640 of their Form MB428, you cannot transfer your unused tuition and education amounts for the current year to your (or your spouse's or common-law partner's) parent or grandparent.
To designate who can claim the transferred amount and to specify the provincial amount they can claim, complete any of the following forms that you received as a student:
- Form T2202, Tuition and Enrolment Certificate
- Form TL11A, Tuition and Enrolment Certificate – University Outside Canada
- Form TL11C, Tuition and Enrolment Certificate – Commuter to the United States
Complete the "Transfer or carryforward of unused amounts" section of Schedule MB(S11) to transfer an amount.
Carrying forward amounts
Complete the "Transfer or carryforward of unused amounts" section of Schedule MB(S11) to calculate the amount you can carry forward to a future year.
This amount is the part of your tuition and education amounts that you are not claiming for the current year and are not transferring to a designated individual.
Supporting documents
If you are filing a paper return, attach your completed Schedule MB(S11). Keep your supporting documents in case you are asked to provide them later.
- Line 58600 – Tuition and education amounts transferred from a child or grandchild
You may be able to claim the transfer of all or part of the unused 2023 tuition and education amounts from your child or grandchild or their spouse or common-law partner.
The maximum amount each student can transfer to you is $5,000 minus the current year's amount that they claimed.
How to claim this amount
Enter, on line 58600, the total of all tuition and education amounts transferred to you from each student as shown on their forms T2202, TL11A, or TL11C.
The student must enter this amount on line 59200 of their Schedule MB(S11). They may choose 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 previous years.
If you and the student were not residents of the same province or territory on December 31, 2023, special rules may apply. For more information, call the CRA at 1-800-959-8281.
- Line 58689 – Medical expenses for self, spouse or common-law partner, and your dependent children born in 2006 or later
The medical expenses you can claim on line 58689 are the same as those you can claim on line 33099 of your return. They also have to cover the same 12-month period ending in 2023 and must be expenses that were not claimed for 2022.
- Line 58729 – Allowable amount of medical expenses for other dependants
You can claim medical expenses for other dependants in addition to the medical expenses for self, spouse or common-law partner, and your dependent children born in 2006 or later on line 58689.
The medical expenses you can claim on line 58729 are the same as those you can claim on line 33199 of your return. They also have to cover the same 12-month period ending in 2023 and must be expenses that were not claimed for 2022.
- Line 58120 – Spouse or common-law partner amount
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Fill out Part C – Manitoba tax
Complete this part to calculate your Manitoba tax.
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- Line 59 – Manitoba 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 Manitoba tax to enter on line 42800 of your return.
- Line 66 – Manitoba additional tax for minimum tax purposes
If you need to pay federal minimum tax as calculated on Form T691, Alternative Minimum Tax, complete the calculation on line 66 of your Form MB428 to determine your Manitoba additional tax for minimum tax purposes.
- Line 69 – Manitoba political contribution tax credit
You can claim this credit if, in 2023, you contributed to a registered Manitoba political party or candidates seeking election to the Manitoba Legislature.
How to claim this credit
Enter your total political contributions made in 2023 on line 61794 of your Form MB428. Then calculate and enter your credit on line 69 as follows:
- For contributions of more than $2,325, enter $1,000 on line 69 of your Form MB428
- For contributions of $2,325 or less, complete the calculation for line 69 on Worksheet MB428
Supporting documents
If you are filing a paper return, attach the official receipt (signed by the official representative of the political party or candidate) for each contribution.
- Line 71 – Labour-sponsored funds tax credit
You can claim this credit for eligible investments you made in a labour-sponsored venture capital (LSVC) corporation in 2023 (that you did not claim a credit for on your 2022 return) or in the first 60 days of 2024.
If a registered retirement savings plan (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 an LSVC corporation registered:
- before July 1, 2006, your claim cannot be more than $750
- after June 30, 2006, your claim for the total investment made in all LSVC corporations cannot be more than $1,800
Enter the credit shown on your Slip T2C (MAN.) on line 71 of your Form MB428.
Supporting documents
If you are filing a paper return, attach your Slip T2C (MAN.).
- Line 73 – 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 able to claim a provincial foreign tax credit.
How to claim this credit
Complete Form T2036, Provincial or Territorial Foreign Tax Credit.
Supporting documents
If you are filing a paper return, attach your Form T2036.
- Line 75 – Manitoba community enterprise development tax credit (non refundable)
You can claim this non‑refundable tax credit for any unused amounts from previous years.
For investments you made in 2023 or during the first 60 days of 2024, read Line 94 – Manitoba community enterprise development tax credit (refundable).
Your Manitoba community enterprise development tax credit is shown on line 9 of your Slip T2CEDTC (MAN.).
How to claim this credit
Complete Form T1256, Manitoba Community Enterprise Development Tax Credit.
Supporting documents
If you are filing a paper return, attach your Form T1256 and your Slip T2CEDTC (MAN.).
- Line 77 – Manitoba small business venture capital tax credit
You can claim this credit for investments you made in eligible small business venture capital projects in 2023.
Your Manitoba small business venture capital tax credit is shown on your Slip T2SBVCTC (MAN.).
The maximum amount you can claim for 2023 is $120,000.
How to claim this credit
Complete Form T1256-1, Manitoba Small Business Venture Capital Tax Credit (Individuals).
Supporting documents
If you are filing a paper return, attach your Form T1256-1 and Slip T2SBVCTC (MAN.).
- Line 79 – Manitoba employee share purchase tax credit (non-refundable)
You can claim this non‑refundable tax credit for shares you acquired from a registered employee share ownership plan (ESOP) at any time in 2023.
Your Manitoba employee share purchase tax credit is shown on your ESOP receipts.
How to claim this credit
Complete Form T1256-2, Manitoba Employee Share Purchase Tax Credit.
You may not need all of your unused credit available to reduce your provincial income tax to zero.
The unused amount will be shown on your most recent notice of assessment or reassessment. If you want to apply the unused amount to a previous year, send an adjustment request to the CRA.
Supporting documents
If you are filing a paper return, attach your Form T1256‑2 and your ESOP receipts.
- Line 81 – 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 or 154 (or both) on Information Slip T101, Statement of Resource Expenses, received from a mining corporation, or box 199 on Information Slip T5013, Statement of Partnership Income, received as a member of a partnership.
How to claim this credit
Complete Form T1241, Manitoba Mineral Exploration Tax Credit.
Supporting documents
If you are filing a paper return, attach your Form T1241 and Information Slip T101 or T5013.
- Line 59 – Manitoba tax on split income
- Line 5 – Age amount for spouse or common-law partner who was born in 1958 or earlier
Claim $2,065 if you claimed a transfer of your spouse's 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 11 of that schedule.
- Line 6 – Disability amount for spouse or common‑law partner
Claim $2,752 if you claimed a transfer of your spouse's or common‑law partner's disability amount on line 3 of your Schedule MB(S2) and the amount on line 12 is more than the amount on line 4 of that schedule.
- Line 7 – Disability amount for self or for a dependant other than your spouse or common‑law partner
Enter on line 60720 the number of disability claims you are making.
Claim $2,752 for each of the following:
- the disability amount you claimed on line 58440 of your Form MB428
- each disability amount claimed on line 58480 of your (or your spouse's 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 amount for a dependant.
If you and a supporting individual other than your spouse or common‑law partner are splitting a claim on line 58480 of Form MB428 for the same dependant, you must agree on who will claim the amount on line 7 for the dependant. If you cannot agree, only the individual with the higher net income can claim the amount.
- Line 8 – Amount for disabled dependants born in 2005 or earlier
Enter on line 60740 the number of disabled dependants you are claiming. Do not include any dependant you claimed the amount for an eligible dependant for on line 3.
Claim $2,752 for each disabled dependant 18 years of age or older you (or your spouse or common‑law partner) claimed an amount for on line 58200 of 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 amount.
If you and a supporting individual other than your spouse or common‑law partner are splitting a claim on line 58200 of Form MB428 for the same dependant, you must agree on who will claim the amount on line 8 for the dependant. If you cannot agree, only the individual with the higher net income can claim the amount.
- Line 9 – Amount for dependent children born in 2005 or later
Enter on line 60760 the number of dependent children you have. Do not include any dependant you claimed the amount for an eligible dependant for on line 3, or the amount for disabled dependants for on line 8.
Claim $2,752 for each child who was 18 years of age or younger on December 31, 2023 if all of the following conditions apply:
- You are the parent of the child
- The child was resident in Canada and lived with you in 2023
- No one else is claiming this amount for the child
- No one is claiming an amount for a spouse or common‑law partner (line 58120), an amount for an eligible dependant (line 58160), or an amount for infirm dependants age 18 or older (line 58200) for the child on their Form MB428
- No one (such as a foster parent) has received a special allowance under the Children’s Special Allowances Act 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 amount.
If you and a supporting individual other than your spouse or common‑law partner can claim this amount for the same dependant, you must agree on who will claim the amount on line 9. If you cannot agree, only the individual with the higher net income can claim the amount.
Complete the chart “Details of dependent children born in 2005 or later” on Schedule MB428–A, Manitoba Family Tax Benefit.
Form MB479 – Manitoba Credits
Complete Form MB479 if you were a resident of Manitoba at the end of the year and want to apply for the personal tax credit, the education property tax credit, the renters tax credit, the seniors school tax rebate and/or the school tax credit for homeowners.
- Personal tax credit
Individuals who qualify
You must have been a resident of Manitoba at the end of the year to claim this credit.
If you were 19 years of age or older at the end of the year, read "Individuals who do not qualify" to make sure you still qualify.
If you were under 19 years of age at the end of the year, you can only claim this credit if one of the following applies to you:
- You had a spouse or common-law partner
- You were a parent
- You can claim the Manitoba education property tax credit on your 2023 return
Individuals who do not qualify
You cannot claim this credit if any of the following applies:
- You were claimed as a dependant by anyone on their Form MB428
- 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 their Schedule MB(S2)
- Another person is claiming a transfer of part or all of your disability amount on line 58480 of their Form MB428
You had a spouse or common-law partner at the end of the year
You and your spouse or common-law partner need to decide who will claim this credit for both of you. Only one of you must claim this amount.
If you are claiming your spouse or common-law partner as a dependant on line 58120 of Form MB428, you have to make the personal tax credit claim for both of you.
When you calculate your family income, complete columns 1 and 2 (lines 1 to 6 of Form MB479) using the information from your and your spouse's or common-law partner's returns 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.
You or your spouse or common-law partner received Employment and Income Assistance payments in 2023
You can only claim part of this credit. For more information, read Line 75 – Employment and Income Assistance (EIA) received.
You and your spouse or common-law partner were living apart at the end of the year for medical reasons
If 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.
If you are claiming your spouse or common-law partner as a dependant on line 58120 of your Form MB428, or if your spouse or common-law partner has transferred their age or disability amount to you (line 1 or 3 on your Schedule MB(S2), you have to make the personal tax credit claim for both of you.
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's or common-law partner's address on line 60890.
Your spouse or common-law partner died in 2023
Only you, the surviving spouse or common-law partner, can claim this 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, this credit can be claimed on the deceased person’s final return.
You were separated or divorced at the end of the year
If so, both of you can claim a personal tax credit. However, you cannot claim a personal tax credit if your former spouse or common-law partner claims you as a dependant.
If a parent is claiming an amount for an eligible dependant on line 58160 of their Form MB428, only that parent can claim the personal tax credit for that child.
You had dependants in 2023
You cannot claim the personal tax credit for a dependant who:
- received social assistance payments in 2023 (other than your spouse or common-law partner)
- was confined to a prison or a similar institution at the end of the year for six months or more during the year
Line 9 – Basic credit for spouse or common-law partner
Claim $195 if you had a spouse or common-law partner at the end of the year.
Line 11 – Disability credit for spouse or common-law partner
Claim $113 if you claimed a transfer of your spouse's 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 58440 of their Form MB428.
Line 13 – Credit for an eligible dependant
Claim $195 if you claimed the amount for an eligible dependant on line 58160 of your 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 on line 60950 the number of disability claims you are making.
Claim $113 for each of the following:
- the disability amount you claimed on line 58440 of your Form MB428
- each disability amount claimed on line 58480 of your (or your spouse's or common-law partner's) Form MB428
You can claim this credit for a dependant if you are entitled to claim the family tax benefit for that dependant on Schedule MB428–A and no one else has claimed the family tax benefit for that dependant.
For information on claiming the family tax benefit for a dependant, read Schedule MB428–A, Manitoba Family Tax Benefit.
Line 15 – Credit for disabled dependants born in 2005 or earlier
Enter on line 60970 the number of disabled dependants you are claiming. Do not include any dependants you claimed the credit for an eligible dependant for on line 13.
Claim $62 for each disabled dependant 18 years of age or older you (or your spouse or common-law partner) claimed an amount for on line 58200 of Form MB428.
You can claim this credit for a dependant if you are entitled to claim the family tax benefit for that dependant on Schedule MB428–A, and no one else has claimed the family tax benefit for that dependant.
For information on claiming the family tax benefit for a dependant, read Schedule MB428–A, Manitoba Family Tax Benefit.
Line 16 – Credit for dependent children born in 2005 or later
Enter on line 60999 the number of dependent children you have. Do not include any dependants you claimed the credit for an eligible dependant for on line 13, or the credit for disabled dependants for on line 15.
Complete the "Details of dependent children born in 2005 or later" chart on Schedule MB428–A, Manitoba Family Tax Benefit.
Claim $26 for each dependent child who was 18 years of age or younger on December 31, 2023, if all of the following conditions apply:
- You are the parent of the child
- The child was resident in Canada and lived with you in 2023
- No one else is claiming this credit for the child
- No one is claiming an amount for the basic credit for spouse or common-law partner, the credit for an eligible dependant, or the credit for disabled dependants born in 2005 or earlier, for the child when calculating their personal tax credit on their Form MB479
- No one (such as a foster parent) has received a special allowance under the Children's Special Allowances Act for the child
You can claim this credit for a dependant if you are entitled to claim the family tax benefit for that dependant on Schedule MB428–A, and no one else has claimed the family tax benefit for that dependant.
For information on claiming the family tax benefit for a dependant, read Schedule MB428–A, Manitoba Family Tax Benefit.
- Education property tax credit
Individuals who qualify
You can claim this credit if you met all of the following conditions:
- You were a resident of Manitoba at the end of the year
- You were 16 years of age or older at the end of the year
- You paid school tax on a principal residence (a residential dwelling unit located in Manitoba that you, or you and your spouse or common-law partner, owned and usually lived in) in 2023
However, you have already received your full benefit if you met all of the following conditions:
- You were 65 years of age or older at the end of the year
- Your family income was more than $40,000
- The Manitoba education property tax credit has been applied as an advance on your 2023 municipal property tax statement
In this case, do not complete the calculation from lines 20 to 33 of Form MB479.
You can only claim an education property tax credit on one principal residence at a time. You cannot claim school taxes you paid for a secondary residence such as a cottage.
If you owned a residence at different times during 2023, claim the Manitoba education property tax credit 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 part of the school taxes that applies to your principal residence when calculating the credit.
Individuals who do not qualify
You cannot claim this credit for 2023 if any of the following applied:
- someone else (including your spouse or common-law partner) has received or will receive an education property tax credit for the same property for the same period
- at any time in the taxation year you, or a member of your family, were exempt from tax because of your status as an employee of a country other than Canada
- at any time in the taxation year you, or a member of your family, were not a Canadian citizen and are on active military service as a member of the armed forces of a country other than Canada
You cannot claim this credit for any period of the year where you have also claimed the renters tax credit.
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 seniors' school tax rebate (if applicable), and the school tax credit for homeowners for both of you. Only one of you must claim all of these amounts.
You or your spouse or common-law partner received Employment and Income Assistance payments in 2023
You can only claim part of this credit. For more information, read Line 75 – Employment and Income Assistance (EIA) received.
2023 is the first year we considered you to have a spouse or common-law partner
If so, one of you can claim an education property tax credit for your residence before you became spouses or common-law partners as well as for your common residence after you became spouses or common-law partners.
When you calculate your family income (lines 1 to 6 of Form MB479), complete columns 1 and 2 using the information from your and your spouse’s or common-law partner’s returns for the year.
You and your spouse or common-law partner were living apart at the end of the year for medical reasons
If 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.
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’s or common-law partner’s address on line 60890.
Your spouse or common-law partner died in 2023
Only you, the surviving spouse or common-law partner, can claim this credit for both of you, unless you were separated for medical reasons.
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, this credit can be claimed on the deceased person's final return.
This credit cannot be claimed on an optional return for rights or things for a deceased individual. The total amount of the credit that can be claimed on all returns filed for the year cannot be more than the maximum credit that could be claimed on a single return.
Bankruptcies in 2023
If you were bankrupt in 2023, you can claim this tax credit on your pre-, in-, and post-bankruptcy return. If this credit is claimed on more than one return, the total amount of the credit that can be claimed on all returns filed for the year cannot be more than the maximum credit that could be claimed on a single return.
You were separated or divorced at the end of the year
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.
Line 20 – Net school taxes paid in Manitoba for 2023
If you were a homeowner, enter on line 20 of your Form MB479 the school taxes you paid for your principal residence in Manitoba for 2023 after you deduct any education property tax credit advance you received.
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 part of the school taxes that applies to your principal residence.
If you moved from one residence that you owned to another residence, claim the amount of school taxes you paid that applies to the time you lived in each residence.
Line 21 – Manitoba education property tax credit advance received
Enter on line 21 any education property tax credit advance (EPTCA) that was deducted from your property tax statement.
If you owned your principal residence for part of 2023, 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.
Supporting documents
Keep all your school taxes receipts in case we ask to see them later.
If you are claiming school taxes for the education property tax credit, you must complete the chart "Declaration for the education property tax credit" on your Form MB479.
- Renters tax credit
Individuals who qualify
You can claim this credit if you met all of the following conditions:
- You were a resident of Manitoba at the end of the year
- You were 16 years of age or older at the end of the year
- You paid rent on a principal residence (a residential dwelling unit located in Manitoba that you, or you and your spouse or common-law partner, rented and usually lived in) during 2023
If you rented a residence at different times during 2023, claim the number of months that you lived in all of the residences combined.
This credit can also be claimed for rent paid to a personal care home.
In the case of a rented residence that is a room in a personal care home, you can claim the amount equal to 50% of the portion of the daily fees that were paid to the personal care home for any period in the year, by or on behalf of the individual, and that were not claimed by any taxpayer as a medical expense.
Individuals who do not qualify
You cannot claim this credit for 2023 if any of the following applied:
- for any period of time that your principal residence was also the principal residence of the owner (or their spouse or common-law partner)
- at any time in the taxation year you, or a member of your family, were exempt from tax because of your status as an employee of a country other than Canada
- at any time in the taxation year you, or a member of your family, were not a Canadian citizen and were on active military service as a member of the armed forces of a country other than Canada
You cannot claim this credit for any period of the year where you have also claimed the education property tax credit.
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 this credit for both of you. Only one of you must claim all of these amounts.
You or your spouse or common-law partner received Employment and Income Assistance payments in 2023
You can only claim part of this credit. For more information, read Line 75 – Employment and Income Assistance (EIA) received.
Shared accommodation
If you shared accommodation with another tenant that was not your spouse or common-law partner, each tenant can claim part of the credit but not for the same period in the year. The total amount of the credit that can be claimed on all returns filed for the year cannot be more than the maximum credit that could be claimed on a single return.
You and your spouse or common-law partner were living apart at the end of the year for medical reasons
If 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 renters 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.
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's or common-law partner's address on line 60890.
Your spouse or common-law partner died in 2023
Only you, the surviving spouse or common-law partner, can claim this credit for both of you, unless you were separated for medical reasons.
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, this credit can be claimed on the deceased person's final return.
This credit cannot be claimed on an optional return for rights or things for a deceased individual. The total amount of the credit that can be claimed on all returns filed for the year cannot be more than the maximum credit that could be claimed on a single return.
Bankruptcies in 2023
If you were bankrupt in 2023, you can claim this tax credit on your pre-, in-, and post-bankruptcy return. If this credit is claimed on more than one return, the total amount of the credit that can be claimed on all returns filed for the year cannot be more than the maximum credit that could be claimed on a single return.
- Seniors school tax rebate
Individuals who qualify
You can claim this rebate if all of the following conditions are met:
- You (or your spouse or common-law partner) were residents of Manitoba at the end of the year
- You (or your spouse or common-law partner) were 65 years of age or older at the end of the year
- You (or your spouse or common-law partner) own your home or are liable for paying the school taxes on your property
- You (or your spouse or common-law partner) lived in that property as your principal residence (the home you normally reside in during the year) on the municipal property tax due date
- You (or your spouse or common-law partner) paid the school taxes on your property for 2023
- Your family income is less than $63,500
The person who claims the education property tax credit (line 33) must also be the person who claims the seniors school tax rebate.
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 seniors' school tax rebate (if applicable), and the school tax credit for homeowners for both of you. Only one of you must claim all of these amounts.
You or your spouse or common-law partner received Employment and Income Assistance payments in 2023
You can only claim part of this rebate. For more information, read Line 75 – Employment and Income Assistance (EIA) received.
School taxes paid on mobile homes or property you did not own
You may be eligible if you (or your spouse or common-law partner) are identified on the municipal property tax statement as the person(s) responsible for paying the school taxes as of the municipal property tax due date.
You and your spouse or common-law partner were living apart at the end of the year for medical reasons
If you and your spouse or common-law partner are separated for medical reasons (for example, one spouse living in a personal care home) or you and your spouse or common-law partner own more than one property, you may still be eligible.
You and your spouse or common-law partner moved to a new principal residence
The date of your move will determine if you qualify for a rebate on your new residence. You are eligible to claim the rebate if you own and live in the residence on the municipal property tax due date.
If you take possession of your new residence before the municipal property tax due date, you are eligible to claim the rebate on your new residence. In this situation, the previous owner would not be eligible.
If you take possession of your new residence after the municipal property tax due date, you cannot claim the rebate on that property for that year, but you can claim it for your previous residence if you owned and lived at the property as of the municipal property tax due date.
Your spouse or common-law partner died in 2023
Only you, the surviving spouse or common-law partner, can claim this rebate for both of you, unless you were separated for medical reasons.
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, this rebate can be claimed on the deceased person's final return.
This rebate cannot be claimed on an optional return for rights or things for a deceased individual. The total amount of the rebate that can be claimed on all returns filed for the year cannot be more than the maximum rebate that could be claimed on a single return.
Bankruptcies in 2023
If you were bankrupt in 2023, you can claim this rebate on your pre-, in-, and post-bankruptcy return. If this rebate is claimed on more than one return, the total amount of the rebate that can be claimed on all returns filed for the year cannot be more than the maximum rebate that could be claimed on a single return.
Line 46 – Gross school taxes assessed in Manitoba for 2023 including community revitalization levy amounts
Enter on line 46 the gross school taxes part of the property tax assessed for your principal residence in Manitoba for 2023.
The amount you enter will include the total assessed value of the gross school taxes for your residence before the education property tax credit advance was deducted. If applicable, include on line 46 the community revitalization levy amounts in lieu of school taxes from your municipal property tax statement.
- School tax credit for homeowners
Individuals who qualify
You can claim this credit if all of the following conditions apply:
- You were 55 years of age or older at the end of the year
- Your family income is less than $23,750
- You or your spouse or common-law partner owns, is buying, or is a life tenant of, a principal residence (the home you normally reside in during the year)
The person who is claiming the education property tax credit (line 33) must also be the person who claims the school tax credit for homeowners.
If you were a tenant, you have to apply to the Manitoba Department of Families at the Provincial Services Office. In Winnipeg, call 204-945-2197; outside Winnipeg, call 1‑877‑587‑6224, or email incsup@gov.mb.ca.
For more information, go to School Tax Assistance for Tenants 55 Plus (STAT 55+).
You do not qualify for school tax assistance if you are a tenant living in government‑subsidized or non‑profit housing.
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 seniors' school tax rebate (if applicable), and the school tax credit for homeowners for both of you. Only one of you must claim all of these amounts.
You or your spouse or common-law partner received Employment and Income Assistance payments in 2023
You can only claim part of this credit. For more information, read Line 75 – Employment and Income Assistance (EIA) received below.
Your spouse or common-law partner died in 2023
Only you, the surviving spouse or common-law partner, can claim this credit for both of you, unless you were separated for medical reasons.
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, this credit can be claimed on the deceased person's final return.
This credit cannot be claimed on an optional return for rights or things for a deceased individual. The total amount of the credit that can be claimed on all returns filed for the year cannot be more than the maximum credit that could be claimed on a single return.
Bankruptcies in 2023
If you were bankrupt in 2023, you can claim this tax credit on your pre-, in-, and post-bankruptcy return. If this credit is claimed on more than one return, the total amount of the credit that can be claimed on all returns filed for the year cannot be more than the maximum credit that could be claimed on a single return.
Line 75 – Employment and Income Assistance (EIA) received
If you (or your spouse or common-law partner) received EIA from Manitoba in 2023, complete line 75 of your Form MB479. Enter the number from box 14 of your or your spouse’s or common-law partner’s Form T5007, Statement of Benefits (even if it is 0.00). If you and your spouse or common-law partner both received EIA, enter the number shown in box 14 of either your T5007 slip or theirs, whichever is less.
- Other tax credits
Line 78 – Primary caregiver tax credit
You can claim this credit if you were a resident of Manitoba at the end of the year providing ongoing voluntary care to a family member, friend, or neighbour who met all of the following conditions:
- They were a resident of Manitoba at the end of the year
- They were an insured person as defined in The Health Services Insurance Act
- They have been assessed as requiring care at Level 2 or higher under the Manitoba Home Care Program guidelines
- They have been receiving care from the caregiver for at least 90 days
You and the person receiving care (or their parent if the person receiving care is under 18 years of age) must jointly complete a primary caregiver tax credit registration form, send a copy of the form to Manitoba Finance, and continue to claim the credit on your income tax return.
For more information, go to Primary caregiver tax credit.
You cannot claim this credit if you (or your spouse or common-law partner) received compensation for the care either of you provided to the care recipient.
You can claim an amount of $1,400 regardless of the number of qualifying care recipients.
Enter $1,400 on line 78 of your Form MB479.
Line 80 – Fertility treatment tax credit
You can claim this credit if you were a resident of Manitoba at the end of the year and you (or your spouse or common-law partner) incurred eligible medical expenses for fertility treatments paid for in 2023.
Eligible medical expenses for the fertility treatment tax credit are expenses that you can claim as medical expenses on line 33099 of your return. These expenses must be paid for infertility treatment services to a fertility clinic or licensed physician in Manitoba. Medications prescribed in relation to this treatment are also eligible, including those prescribed by a licensed physician in Manitoba for fertility treatments received outside of Manitoba.
Reversals of previous elective sterilization procedures, such as vasectomies or tubal ligations, do not qualify for this credit.
If you have a spouse or common-law partner, only one of you may claim this credit.
Enter your eligible medical expenses for fertility treatment on line 61268 of your Form MB479. The amount of the credit you can claim on line 80 is 40% of these expenses or $8,000, whichever is less.
Supporting documents
If you are filing a paper return, attach your receipts.
Line 82 – Paid work experience tax credit
You can claim this credit if, in 2023, you paid salaries or wages to any of the following individuals:
- a student under a qualifying work placement
- a student who has completed a registered high school vocational program, not connected with the apprenticeship system
- a graduate or a journeyperson for a period of qualifying employment that ended in 2023
- a qualifying apprentice at an early or advanced level of apprenticeship
- a qualifying youth who has completed an approved youth work experience training program and for employment with a registered employer
Your credit is the total of the following amounts:
- 25% of high school youth work experience salaries and wages up to a lifetime maximum of $5,000 per student
- 25% of high school apprenticeship salaries and wages up to a maximum of $5,000 per year
- 15% of post-secondary co‑op student salaries and wages up to a lifetime maximum of $5,000
- 15% of post-secondary co‑op graduates' salaries and wages up to a maximum of $2,500 per year for the first two years of employment after graduation
- 15% of the salaries and wages of apprentices (other than high school apprentices) up to a maximum of $5,000 per year, or 20% for early level apprentices who work in rural and northern Manitoba
- 15% of journeyperson salaries and wages up to a maximum of $5,000 per year for the first two years of employment after graduation
Enter the total credit on line 82 of your Form MB479.
Line 84 – Unused odour‑control tax credit
Only amounts earned before 2018 and not previously claimed and available for carry forward can be claimed.
Enter, on line 84 of your Form MB479, the unused credit shown on your notice of assessment or reassessment.
Lines 86 and 87 – Green energy equipment tax credit
Purchaser
You can claim this credit if you installed a geothermal ground source heating system or solar thermal heating equipment in 2023.
Your credit is the total of the following amounts:
- 15% of the eligible capital installation cost of geothermal ground source heating system (not including the cost of the heat pump) plus 7.5% of the cost of the qualifying geothermal heat pump if it was manufactured in Manitoba
- 10% of the eligible capital cost of qualified solar thermal heating equipment installed in 2023
Enter the total credit for the purchaser on line 86 of your Form MB479.
For more information and to get the Manitoba green energy equipment tax credit worksheet for installation of geothermal ground source heating systems to help you calculate your credit, go to Green energy equipment tax credit.
Manufacturer
You can claim this credit if you manufactured qualifying geothermal heat pumps in Manitoba that were sold for use in Manitoba in 2023.
Your credit is 7.5% of your total sale price of the heat pumps you sold in 2023.
Enter the total credit for the manufacturer on line 87 of your Form MB479.
Supporting documents
If you are filing a paper return, attach your receipts.
Line 90 – Book publishing tax credit
You can claim this credit if you incurred eligible expenditures when you published a qualifying book in 2023.
To claim this credit, complete Form T1299, Manitoba Book Publishing Tax Credit (Individuals).
Supporting documents
If you are filing a paper return, attach your Form T1299 and any other receipts.
Line 92 – Cultural industries printing tax credit
You can claim this credit if you met all of the following conditions:
- You were a resident of Manitoba at the end of the year
- Your business activity is to print, assemble, and bind books
- You received eligible printing revenue in 2023
- You paid salary and wages to employees who were residents of Manitoba at the end of the year
Eligible printing revenue is the amount you received from a publisher who is resident in Canada for the service you provided for an eligible book.
The service is the printing, assembling, or binding of a book that is eligible for the book publishing tax credit or would be eligible for the tax credit if the book were a first edition.
The amount of the credit you can claim is 15% of your eligible printing revenue. Enter the amount of your credit on line 92 of your Form MB479.
Supporting documents
If you are filing a paper return, attach your receipts.
Line 94 – Manitoba community enterprise development tax credit (refundable)
You can claim this refundable tax credit for eligible investments you made in community enterprise development projects in 2023 or during the first 60 days of 2024.
Your Manitoba community enterprise development tax credit is shown on line 9 of your Slip T2CEDTC (MAN.).
How to claim this credit
Complete Form T1256, Manitoba Community Enterprise Development Tax Credit.
Supporting documents
If you are filing a paper return, attach your Form T1256 and Slip T2CEDTC (MAN.).
Line 96 – Manitoba employee share purchase tax credit (refundable)
You can claim this refundable tax credit for shares you acquired from a registered employee share ownership plan (ESOP) at any time in 2023.
Your receipt shows the amount of your investment and the credit you are entitled to. The maximum tax credit that you can claim on your 2023 return is $27,000.
How to claim this credit
Complete Form T1256‑2, Manitoba Employee Share Purchase Tax Credit.
Supporting documents
If you are filing a paper return, attach your Form T1256‑2 and ESOP receipts.
Line 98 – Teaching expense tax credit
You can claim up to $1,000 as an eligible supplies expense if you were an eligible educator who resided in Manitoba on the last day of the year.
This credit can be claimed on the final return for a person who was deceased in 2023 or on a post‑bankruptcy return. This credit cannot be claimed on other bankruptcy returns or optional returns for a deceased individual.
Eligible educator
You are considered an eligible educator if you were employed at any time during the 2023 tax year and both of the following conditions are met:
- you were a teacher at an elementary or secondary school, or an early childhood educator at a regulated child care facility
- you held a teaching certificate, license, permit or diploma, or a certificate or diploma in early childhood education, which was valid and recognized in the province or territory in which you were employed
Eligible supplies expense
An eligible supplies expense is an amount that you paid in 2023 for teaching supplies used in Manitoba that meet all of the following conditions:
- you bought the teaching supplies for teaching or facilitating students' learning
- the teaching supplies were directly consumed or used in an elementary or secondary school or in a regulated child care facility in performing your employment
- you were not entitled to a reimbursement, allowance, or any other form of assistance for the expense (unless the amount is included in the calculation of your income of any tax year and is not deductible in the calculation of your taxable income)
- the eligible teaching supplies expense was not deducted from any person's income for any year or included in calculating a deduction from any person's tax payable for any year
Teaching supplies are consumable supplies and prescribed durable goods. Prescribed durable goods include:
- books, games, and puzzles
- containers (such as plastic boxes or banker boxes)
- educational support software
The CRA may ask you later to provide a written certificate from your employer or a delegated official of the employer (such as the principal of the school or the manager of the child care facility) attesting to the eligibility of your expenses for the year.
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- Date modified:
- 2024-01-23