 |
Manitoba Credits | Form MB479 2023 |
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| Protected B when completed | ||||||||||||||||||||
| You can claim these refundable tax credits even if you do not have to pay any tax. If it is more than the taxes you have to pay, you may get a refund for the difference. |
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| Complete the calculations that apply to you and attach a copy of this form to your return. | ||||||||||||||||||||
| For more information about these credits, go to canada.ca/mb-tax-info. | ||||||||||||||||||||
| Family income | Column 1 | Column 2 | ||||||||||||||||||
| You | Your spouse or | |||||||||||||||||||
| common-law | ||||||||||||||||||||
| partner | ||||||||||||||||||||
| Net income amount from line 23600 of the return | 1 | |||||||||||||||||||
| Total of the universal child care benefit (UCCB) repayment (line 21300 of the return) and the registered disability savings plan (RDSP) income |
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| repayment (included on line 23200 of the return) | + | + | 2 | |||||||||||||||||
| Line 1 plus line 2 | = | = | 3 | |||||||||||||||||
| Total of the UCCB income (line 11700 of the return) and RDSP income | ||||||||||||||||||||
| (line 12500 of the return) | – | – | 4 | |||||||||||||||||
| Line 3 minus line 4 (if negative, enter "0") | = | = | 5 | |||||||||||||||||
| Add the amounts from line 5 of columns 1 and 2. | Family income | 6 | ||||||||||||||||||
| If you and your spouse or common-law partner occupied separate | 60890 | |||||||||||||||||||
| principal residences for medical reasons at the end of the year, | ||||||||||||||||||||
| do not complete lines 1 to 5 of column 2. | ||||||||||||||||||||
| Enter their address on line 60890. | ||||||||||||||||||||
| Personal tax credit | ||||||||||||||||||||
| Basic credit | 7 | |||||||||||||||||||
| Age credit for self | ||||||||||||||||||||
| (if you were born in 1958 or earlier) | Claim $113 | + | 8 | |||||||||||||||||
| Basic credit for spouse or common-law partner | Claim $195 | 9 | ||||||||||||||||||
| Age credit for spouse or common-law partner | ||||||||||||||||||||
| (if they were born in 1958 or earlier) | Claim $113 | + | 10 | |||||||||||||||||
| Disability credit for spouse or common-law partner | Claim $113 | + | 11 | |||||||||||||||||
| Add lines 9 to 11. | 60900 | = | ► | + | 12 | |||||||||||||||
| Credit for an eligible dependant claimed on line 58160 of your Form MB428 | Claim $195 | + | 13 | |||||||||||||||||
| Disability credit for self or for a dependant other than your spouse or common-law partner | ||||||||||||||||||||
| Number of disability claims | 60950 | x $113 = | + | 14 | ||||||||||||||||
| Credit for disabled dependants born in 2005 or earlier | ||||||||||||||||||||
| Number of disabled dependants | 60970 | x $62 = | + | 15 | ||||||||||||||||
| Credit for dependent children born in 2005 or later | ||||||||||||||||||||
| Number of dependent children | 60999 | x $26 = | + | 16 | ||||||||||||||||
| Add lines 7, 8, and 12 to 16. | Total credits | 61050 | = | 17 | ||||||||||||||||
| Amount from line 6 above | x 1% = | – | 18 | |||||||||||||||||
| Line 17 minus line 18 (if negative, enter "0") | ||||||||||||||||||||
| Enter this amount on line 73. | Personal tax credit | = | 19 | |||||||||||||||||
| If you are not claiming the education property tax credit, renters tax credit, seniors school tax rebate, or school tax credit for homeowners, enter "0" on line 72 and continue at line 73. Otherwise, continue with the next section. |
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| 5007-TC E (23) | (Ce formulaire est disponible en français.) | Page 1 of 5 | ||||||||||||||||||
| Protected B when completed | ||||||||||||||||||||||||||||
| Education property tax credit | ||||||||||||||||||||||||||||
| If you have a spouse or common-law partner, only one of you can claim this credit for a principal residence for the same year. | ||||||||||||||||||||||||||||
| Declaration for the education property tax credit (if you need more space, attach an additional page) | ||||||||||||||||||||||||||||
| By signing my return, I declare the following information about my principal residence(s) in Manitoba during 2023: | ||||||||||||||||||||||||||||
| Column A Address |
Column B Number of days at address (1) |
Column C Net school taxes paid |
Column D Name of any individual(s) who shared accommodation with you (2) |
Column E Municipality payment was made to |
Column F Roll number |
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| (1) Number of days in the year that you qualified to claim the credit for this property | ||||||||||||||||||||||||||||
| (2) Other than your spouse or common-law partner and/or dependent children | ||||||||||||||||||||||||||||
| Net school taxes paid (total of column C above) | 61120 | + | 20 | |||||||||||||||||||||||||
| Manitoba education property tax credit advance shown | ||||||||||||||||||||||||||||
| on your property tax statement | (if not received, enter "0") | 61140 | + | 21 | ||||||||||||||||||||||||
| Line 20 plus line 21 | 61160 | = | 22 | |||||||||||||||||||||||||
| Applicable percentage | x 50.0% | 23 | ||||||||||||||||||||||||||
| Line 22 multiplied by the percentage from line 23 | = | 24 | ||||||||||||||||||||||||||
| Complete lines 25 to 27 only if you (or your spouse or common-law partner) were 65 years of age or older at the end of the year. If both of you were under 65 years of age at the end of the year, enter $350 on line 28 and continue on line 29. |
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| Basic credit for individuals 65 years of age or older | 25 | |||||||||||||||||||||||||||
| Amount from line 6 of the previous page | x 0.5% = | – | 26 | |||||||||||||||||||||||||
| Line 25 minus line 26 | = | 27 | ||||||||||||||||||||||||||
| If you (or your spouse or common-law partner) were 65 years of age or older at the end of the year, enter $350 or the amount from line 27, whichever is more. If both of you were under |
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| 65 years of age at the end of the year, enter $350. | 28 | |||||||||||||||||||||||||||
| Number of days at address (total of column B above) | 61163 | ÷ 365 = | x | 29 | ||||||||||||||||||||||||
| Line 28 multiplied by line 29 | = | 30 | ||||||||||||||||||||||||||
| Enter whichever is less: amount from line 24 or line 30 | 31 | |||||||||||||||||||||||||||
| Amount of Manitoba education property tax credit advance received from line 21 | – | 32 | ||||||||||||||||||||||||||
| Line 31 minus line 32 (if negative, enter "0") | Education property tax credit | = | 33 | |||||||||||||||||||||||||
| Renters tax credit | ||||||||||||||||||||||||||||
| Only one person can claim this credit for a given residence for a given month. | ||||||||||||||||||||||||||||
| A person cannot claim this credit for any month for a residence they shared with the owner of the residence. | ||||||||||||||||||||||||||||
| Declaration for the renters tax credit (if you need more space, attach an additional page) | ||||||||||||||||||||||||||||
| By signing my return, I declare the following information about my rental in Manitoba during 2023: | ||||||||||||||||||||||||||||
| Column A Rental address |
Column B Rent paid at address |
Column C Number of months (3) |
Column D Name of any individual(s) who shared accommodation with you (4) |
Column E Name of landlord payment was made to |
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| (3) You must qualify and have resided at the address for more than half of the days of the month being claimed | ||||||||||||||||||||||||||||
| (4) Other than your spouse or common-law partner and/or dependent children | ||||||||||||||||||||||||||||
| 5007-TC E (23) | Page 2 of 5 | |||||||||||||||||||||||||||
| Protected B when completed | ||||||||||||||||||||||||||||
| Renters tax credit (continued) | ||||||||||||||||||||||||||||
| Amount from line 33 of the previous page | 34 | |||||||||||||||||||||||||||
| Rent paid (total of column B from the second table on the previous page) | 61165 | •35 | ||||||||||||||||||||||||||
| If you (or your spouse or common-law partner) were 65 years of age or older at the end of the year, complete lines 36 to 40. If both of you were under 65 years of age at the end of the year, enter "0" on line 40 and continue at line 41. |
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| Base amount | 36 | |||||||||||||||||||||||||||
| Amount from line 6 | x 0.75% = | (maximum $300) | – | 37 | ||||||||||||||||||||||||
| Line 36 minus line 37 | = | 38 | ||||||||||||||||||||||||||
| Number of months in the year | ÷ 12 | 39 | ||||||||||||||||||||||||||
| Line 38 divided by line 39 | = | 40 | ||||||||||||||||||||||||||
| Enter whichever is more: amount from line 40 or $43.75. | 41 | |||||||||||||||||||||||||||
| Number of months | ||||||||||||||||||||||||||||
| (total of column C from the second table on the previous page) | 61167 | x | 42 | |||||||||||||||||||||||||
| Line 41 multiplied by line 42 | = | 43 | ||||||||||||||||||||||||||
| Enter whichever is less: amount from line 35 or line 43. | Renters tax credit | + | 44 | |||||||||||||||||||||||||
| Line 34 plus line 44 | = | 45 | ||||||||||||||||||||||||||
| Seniors school tax rebate | ||||||||||||||||||||||||||||
| Complete lines 46 to 56 if all of the following conditions are met: | ||||||||||||||||||||||||||||
| • | You (or your spouse or common-law partner) were a homeowner | |||||||||||||||||||||||||||
| • | You (or your spouse or common-law partner) were 65 years of age or older at the end of the year | |||||||||||||||||||||||||||
| • | Your family income (line 6) is less than $63,500 | |||||||||||||||||||||||||||
| Otherwise , enter "0" on line 56 and continue at line 57. | ||||||||||||||||||||||||||||
| Note: | The person who claims the education property tax credit (line 33) must also be the person who claims the seniors school tax rebate. If you have a spouse or common-law partner, only one of you can claim this rebate for a principal residence for the same year. |
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| Gross school taxes assessed in Manitoba for 2023 that apply to your | ||||||||||||||||||||||||||||
| principal residence. Include the community revitalization levy amounts in | ||||||||||||||||||||||||||||
| lieu of school taxes from your municipal property tax statement, if any. | 61170 | 46 | ||||||||||||||||||||||||||
| Applicable percentage | x 50.0% | 47 | ||||||||||||||||||||||||||
| Line 46 multiplied by the percentage from line 47 | = | 48 | ||||||||||||||||||||||||||
| Amount from line 31 of the previous page | – | 49 | ||||||||||||||||||||||||||
| Line 48 minus line 49 (if negative, enter "0") | (maximum $235) | = | 50 | |||||||||||||||||||||||||
| Amount from line 6 | 51 | |||||||||||||||||||||||||||
| Base amount | – | 52 | ||||||||||||||||||||||||||
| Line 51 minus line 52 (if negative, enter "0") | = | 53 | ||||||||||||||||||||||||||
| Applicable percentage | x 1.0% | 54 | ||||||||||||||||||||||||||
| Line 53 multiplied by the percentage from line 54 | = | ► | – | 55 | ||||||||||||||||||||||||
| Line 50 minus line 55 | ||||||||||||||||||||||||||||
| (if negative, enter "0") | Seniors school tax rebate | = | ► | + | 56 | |||||||||||||||||||||||
| Line 45 plus line 56 | = | 57 | ||||||||||||||||||||||||||
| 5007-TC E (23) | Page 3 of 5 | |||||||||||||||||||||||||||
| Protected B when completed | |||||||||||||||||||||
| Amount from line 57 of the previous page | 58 | ||||||||||||||||||||
| School tax credit for homeowners | |||||||||||||||||||||
| Complete lines 59 to 71 if all of the following conditions are met: | |||||||||||||||||||||
| • | You (or your spouse or common-law partner) were a homeowner | ||||||||||||||||||||
| • | You were 55 years of age or older at the end of the year | ||||||||||||||||||||
| • | Your family income (line 6) is less than $23,750 | ||||||||||||||||||||
| Otherwise, enter "0" on line 71 and continue on line 72. | |||||||||||||||||||||
| Notes: The person who claims the education property tax credit (line 33) must also be the person who claims the school tax credit for homeowners. |
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| If you were a tenant, you may qualify for a credit. For more information go to canada.ca/mb-tax-info and read "School tax credit for homeowners" under "Form MB479-Monitoba credits". |
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| If the amount on line 6 is $15,000 or less, enter $87.50 on line 65 and continue at line 66. If the amount on line 6 is more than $15,000 but |
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| less than $23,750, continue at line 60. | 59 | ||||||||||||||||||||
| Amount from line 6 | 60 | ||||||||||||||||||||
| Base amount | – | 61 | |||||||||||||||||||
| Line 60 minus line 61 | = | 62 | |||||||||||||||||||
| Applicable percentage | x 1.0% | 63 | |||||||||||||||||||
| Line 62 multiplied by the percentage from line 63 | = | ► | – | 64 | |||||||||||||||||
| Line 59 minus line 64 | 61200 | = | 65 | ||||||||||||||||||
| Amount from line 24 | 66 | ||||||||||||||||||||
| Amount from line 31 | – | 67 | |||||||||||||||||||
| Line 66 minus line 67 (if negative, enter "0") | = | 68 | |||||||||||||||||||
| Enter your seniors school tax rebate from line 56. | – | 69 | |||||||||||||||||||
| Line 68 minus line 69 (if negative, enter "0") | = | ► | 70 | ||||||||||||||||||
| Enter whichever is less: | |||||||||||||||||||||
| amount from line 65 or line 70. | School tax credit for homeowners | 61240 | + | 71 | |||||||||||||||||
| Line 58 plus line 71 | = | 72 | |||||||||||||||||||
| Enter your personal tax credit from line 19. | + | 73 | |||||||||||||||||||
| Line 72 plus line 73 | = | 74 | |||||||||||||||||||
| Employment and Income Assistance (EIA) If you (or your spouse or common-law partner) did not receive EIA from Manitoba in 2023, do not complete line 75. Instead, enter the amount from line 74 on line 76 and continue at line 77. If you (or your spouse or common-law partner) did receive EIA from Manitoba in 2023, 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 from Manitoba in 2023, enter the number shown in box 14 of either your T5007 slip |
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| or theirs, whichever is less. | 61255 | •75 | |||||||||||||||||||
| If you entered a number on line 75, multiply line 74 by line 75. | |||||||||||||||||||||
| Otherwise, enter the amount from line 74. | = | 76 | |||||||||||||||||||
| 5007-TC E (23) | Page 4 of 5 | ||||||||||||||||||||
| Protected B when completed | |||||||||||||||||||||||
| Other tax credits | |||||||||||||||||||||||
| Amount from line 76 of the previous page | 77 | ||||||||||||||||||||||
| Primary caregiver tax credit | 61260 | + | •78 | ||||||||||||||||||||
| Line 77 plus line 78 | = | 79 | |||||||||||||||||||||
| Fertility treatment tax credit: | |||||||||||||||||||||||
| Eligible medical expenses for fertility treatments | 61268 | x 40% = (maximum $8,000) | + | 80 | |||||||||||||||||||
| Line 79 plus line 80 | = | 81 | |||||||||||||||||||||
| Paid work experience tax credit | 61310 | + | •82 | ||||||||||||||||||||
| Line 81 plus line 82 | = | 83 | |||||||||||||||||||||
| Enter your unused odour-control tax credit from your 2022 notice of assessment or reassessment. | 61340 | + | •84 | ||||||||||||||||||||
| Line 83 plus line 84 | = | 85 | |||||||||||||||||||||
| Green energy equipment tax credit (purchaser) | 61380 | •86 | |||||||||||||||||||||
| Green energy equipment tax credit (manufacturer) | 61390 | + | •87 | ||||||||||||||||||||
| Line 86 plus line 87 | = | ► | + | 88 | |||||||||||||||||||
| Line 85 plus line 88 | = | 89 | |||||||||||||||||||||
| Enter your book publishing tax credit from Form T1299. | 61430 | + | •90 | ||||||||||||||||||||
| Line 89 plus line 90 | = | 91 | |||||||||||||||||||||
| Cultural industries printing tax credit | 61480 | + | •92 | ||||||||||||||||||||
| Line 91 plus line 92 | = | 93 | |||||||||||||||||||||
| Enter your Manitoba community enterprise development tax credit | |||||||||||||||||||||||
| from line 4 of Form T1256. | (maximum $27,000) | 61484 | + | •94 | |||||||||||||||||||
| Line 93 plus line 94 | = | 95 | |||||||||||||||||||||
| Enter your Manitoba employee share purchase tax credit | |||||||||||||||||||||||
| from line 6 of Form T1256-2. | (maximum $27,000) | 61490 | + | •96 | |||||||||||||||||||
| Line 95 plus line 96 | = | 97 | |||||||||||||||||||||
| Teaching expense tax credit: | |||||||||||||||||||||||
| Eligible teaching supplies expenses | (maximum $1,000) | 61495 | x 15% = | + | 98 | ||||||||||||||||||
| Line 97 plus line 98 | |||||||||||||||||||||||
| Enter this amount on line 47900 of your return. | Manitoba credits | = | 99 | ||||||||||||||||||||
| See the privacy notice on your return. | |||||||||||||||||||||||
| 5007-TC E (23) | Page 5 of 5 | ||||||||||||||||||||||