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Manitoba Tax

Form MB428


2023 
Protected B when completed 
 
For more information about this form, go to canada.ca/mb-tax-info.

Part A – Manitoba tax on taxable income
 
Enter your taxable income from line 26000 of your return.    1
 
Use the amount from line 1 to complete the appropriate column below.
 
      Line 1 is more than      
    Line 1 is $36,842 but not Line 1 is more  
  $36,842 or less more than $79,625 than $79,625  
Amount from line 1        2
  –   –   –  3
Line 2 minus line 3 (cannot be negative)   =   =   =  4
  x                10.8%   x                12.75%   x                17.4%  5
Line 4 multiplied by the percentage from line 5   =   =   =  6
Line 6 plus line 7 +   +   +  7
Manitoba tax on taxable income   =   =   =  8
Enter the amount from line 8 on line 58 and continue at line 9.
 

Part B – Manitoba non-refundable tax credits
 
  Internal use 56060  
Basic personal amount Claim $15,000 58040  9
   
Age amount (if you were born in 1958 or earlier)(use Worksheet MB428) (maximum $3,728) 58080 +  10
Spouse or common-law partner amount:
  Base amount    11
  Your spouse's or common-law partner's net income  
  from line 23600 of their return   –  12
  Line 11 minus line 12 (if negative, enter "0") 58120 = ► +  13
Amount for an eligible dependant:
  Base amount    14
     
  Your eligible dependant's net income from line 23600 of their return   –  15
  Line 14 minus line 15 (if negative, enter "0") 58160 = ► +  16
   
Amount for infirm dependants age 18 or older (use Worksheet MB428) 58200 +  17
Add lines 9, 10, 13, 16 and 17.   =  18
CPP or QPP contributions:  
  Amount from line 30800 of your return 58240 •19
  Amount from line 31000 of your return 58280 + •20
Employment insurance premiums:  
  Amount from line 31200 of your return 58300 + •21
  Amount from line 31217 of your return 58305 + •22
Volunteer firefighters' amount 58315 +  23
Search and rescue volunteers' amount 58316 +  24
Fitness amount 58325 +  25
Children's arts amount 58326 +  26
Adoption expenses   58330 +  27
 
Add lines 19 to 27.   = ► +  28
Line 18 plus line 28   =  29
 
 
 
5007-C E(23)   (Ce formulaire est disponible en français.)   Page 1 of 3

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Protected B when completed 

Part B – Manitoba non-refundable tax credits

(continued)
Amount from line 29 of the previous page    30
Pension income amount (maximum $1,000) 58360 +  31
Caregiver amount (use Worksheet MB428) 58400 +  32
Add lines 30 to 32.   =  33
Disability amount for self  
(claim $6,180, or if you were under 18 years of age, use Worksheet MB428) 58440 +  34
   
Disability amount transferred from a dependant(use Worksheet MB428) 58480 +  35
Add lines 33 to 35.   =  36
Interest paid on your student loans (amount from line 31900 of your return) 58520 +  37
Your tuition and education amounts (attach Schedule MB(S11)) 58560 +  38
Tuition and education amounts transferred from a child or grandchild 58600 +  39
Amounts transferred from your spouse or common-law partner (attach Schedule MB(S2)) 58640 +  40
Family tax benefit (attach Schedule MB428–A) 61470 +  41
Add lines 36 to 41.   =  42
Medical expenses:
  Amount from line 33099 of your return 58689  43
  Amount from line 23600 of your return    44
  Applicable rate   x                  3.0%  45
  Line 44 multiplied by the percentage from line 45   =  46
  Enter whichever is less: $1,728 or the amount from line 46.   –  47  
  Line 43 minus line 47 (if negative, enter "0")   =  48  
Allowable amount of medical expenses for other dependants  
(use Worksheet MB428) 58729 +  49  
 
Line 48 plus line 49 58769 =  ► +  50
Line 42 plus line 50 58800 =  51
Manitoba non-refundable tax credits rate   x                  10.8%  52
Line 51 multiplied by the percentage from line 52 58840 =  53
Donations and gifts:
  Amount from line 13
  of your federal Schedule 9     x 10.8% =    54
  Amount from line 14
  of your federal Schedule 9     x 17.4% =   +  55
Line 54 plus line 55 58969 =  ► +  56
 
Line 53 plus line 56  
Enter this amount on line 61. Manitoba non-refundable tax credits 61500 =  57
 
   
 
 
 
5007-C E(23)     Page 2 of 3

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Protected B when completed 
Part C – Manitoba tax
 
Manitoba tax on taxable income from line 8    58
Manitoba tax on split income (complete Form T1206) 61510 + •59
Line 58 plus line 59   =  60
   
Manitoba non-refundable tax credits from line 57    61  
   
Manitoba dividend tax credit (use Worksheet MB428) 61520 + •62  
Manitoba minimum tax carryover:  
 Amount from line 40427 of your return x 50% = 61540 + •63  
Add lines 61 to 63.   = ► –  64
Line 60 minus line 64 (if negative, enter "0")   =  65
Manitoba additional tax for minimum tax purposes:  
 Form T691: line 111 minus line 112 x 50% =     +  66
Line 65 plus line 66   =  67
Manitoba political contributions made in 2023 61794 68  
Manitoba political contribution tax credit (use Worksheet MB428) (maximum $1,000)   – 69
Line 67 minus line 69 (if negative, enter "0")   = 70
Enter your labour-sponsored funds tax credit from Slip T2C (MAN.) 60800 – •71
Line 70 minus line 71 (if negative, enter "0")   = 72
Provincial foreign tax credit (complete Form T2036)   – 73
Line 72 minus line 73 (if negative, enter "0")   = 74
Manitoba community enterprise development tax credit (complete Form T1256)   60830 – •75
Line 74 minus line 75 (if negative, enter "0")   = 76
Manitoba small business venture capital tax credit for individuals  
(complete Form T1256-1) (maximum $120,000) 60850 – •77
Line 76 minus line 77 (if negative, enter "0")   = 78
Manitoba employee share purchase tax credit (complete Form T1256-2) 60860 – •79
Line 78 minus line 79 (if negative, enter "0")   = 80
Manitoba mineral exploration tax credit (complete Form T1241) 60920 – •81
Line 80 minus line 81 (if negative, enter "0")  
Enter this amount on line 42800 of your return. Manitoba tax   = 82
See the privacy notice on your return.  
 
 
5007-C E (23)   Page 3 of 3