5007-PC Information for Residents of Manitoba

What’s new for Manitoba for 2018?

The personal income levels used to calculate your Manitoba tax and the basic personal amount have increased.

The primary caregiver tax credit and the small business venture capital tax credit have changed.

The maximum eligible contribution to the political contribution tax credit has increased.

Manitoba residents may be eligible to claim the new federal refundable credit for the climate action incentive. For more information, see Schedule 14, Climate Action Incentive.

The tuition fee income tax rebate, the advance tuition fee income tax rebate, and the nutrient management tax credit have been eliminated.

The odour-control tax credit has been eliminated, but unused carry forward amounts can still be claimed.

Manitoba tax credit programs

Even if you do not have to pay tax, you may be entitled to the primary caregiver tax credit, the personal tax credit, the education property tax credit, the seniors’ school tax rebate, and the school tax 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 by calling 204-948-2115 from Winnipeg, or 1-800-782-0771 from outside Winnipeg.

Completing your Manitoba forms

You can download and print a copy of Form MB428, Manitoba Tax, and Form MB479, Manitoba Credits, to calculate your Manitoba tax and credits. Complete the forms that apply to you and attach a copy to your return.

Definitions

Spouse refers to a person to whom you are legally married.

Common-law partner refers to a person who is not your spouse but with whom you are in a conjugal relationship, and at least one of the following conditions applies:

• This person has been living with you in a conjugal relationship for at least 12 continuous months (including any period of time where you were separated for less than 90 days because of a breakdown in the relationship).
• This person is the parent of your child by birth or adoption.
• This person has custody and control of your child (or had custody and control immediately before the child turned 19 years of age) and your child is wholly dependent on them for support.

End of the year means any of the three following dates:

• December 31, 2018
• the date you left Canada if you emigrated in 2018
• the date of death for a person who died in 2018

Form MB428, Manitoba Tax

Complete Form MB428 if you were a resident of Manitoba at the end of the year.

If you were a non-resident of Canada in 2018, complete Form MB428 if one of the following applies:

• You earned income from employment in Manitoba.
• You received income from a business with a permanent establishment only in Manitoba.

Complete Form T2203, Provincial and Territorial Taxes for 2018 – Multiple Jurisdictions, instead of Form MB428 if each of the following applies:

• You had income from a business (including income you received as a limited or non-active partner).
• The business has a permanent establishment outside Manitoba.

Part A – Manitoba non-refundable tax credits

The eligibility criteria and rules for claiming most of the Manitoba non-refundable tax credits are the same as those for the federal non-refundable tax credits. However, the value and calculation of most Manitoba non-refundable tax credits are different from the corresponding federal credits.

Newcomers to Canada and emigrants

If you reduced your claim for the amounts on lines 300 to 307, 316, 318, 324, and 326 of your federal Schedule 1, you also need to reduce the corresponding provincial amounts on lines 5804 to 5820, 5840, 5844, 5848, 5860, 5864, and 6147 in the same manner.

Line 5812 – Spouse or common-law partner amount

You can claim this amount if the rules are met for claiming the amount on line 303 of federal Schedule 1 and your spouse’s or common-law partner’s net income (line 236 of their return, or the amount that it would be if they filed a return) is less than $9,134.

Line 5816 – Amount for an eligible dependant

You can claim this amount if the rules are met for claiming the amount on line 305 of federal Schedule 1 and your dependant’s net income (line 236 of their return, or the amount that it would be if they filed a return) is less than $9,134.

Line 5820 – 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 only if they had an impairment in physical or mental functions and were born in 2000 or earlier.

You can also claim an amount for more than one person if each one meets all of the following conditions:

• They were 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 can claim an amount only if the dependant’s net income (line 236 of their return, or the amount 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 5820 for that child unless each of the following conditions apply:

• You were separated from your spouse or common-law partner for only part of 2018 because of a breakdown in your relationship.
• You do not claim any support amounts paid to your spouse or common-law partner on line 220 of your return.

If each of these conditions is met, you can claim either an amount on line 5820 or an amount on line 220 of your return, whichever is better for you.

How to claim this amount

Complete the calculation for line 5820 using Worksheet MB428. If you are claiming this amount for more than one dependant, enter the total amount on line 5820.

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 5830 – Volunteer firefighters’ amount and
Line 5845 – Search and rescue volunteers’ amount

You 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 362 or line 395 of federal Schedule 1.

Enter on line 5830 the VFA you claimed on line 362 of your federal Schedule 1, or enter on line 5845 the SRVA you claimed on line 395 of your federal Schedule 1.

Line 5833 – Adoption expenses

You can claim this amount if the rules are met for claiming the amount on line 313 of federal Schedule 1.

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.

Line 5836 – Pension income amount

The amount you can claim on line 5836 is the amount on line 314 of your federal Schedule 1 or $1,000, whichever is less.

Line 5839 – 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 2018 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

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.

Prescribed program

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)

Reimbursement of an eligible expense

You can only claim the part of the amount for 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.

Supporting documents
Do not send any supporting documents when you file your tax return. Keep them in case we ask to see them later.

Line 5840 – Caregiver amount

If, at any time in 2018, you (alone or with another person) kept a dwelling where you and one or more of your dependants lived, you may be able to claim up to $3,605 for each dependant.

Each dependant must have been 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

Also, each dependant must meet all of the following conditions:

• They were 18 years of age or older when they lived with you.
• They had a net income in 2018 (line 236 of their return, or the amount it would be if they filed a return) of less than $15,917.
• They were dependent on you because of an impairment in physical or mental functions, or they are your (or your spouse’s or common-law partner’s) parent or grandparent born in 1953 or earlier.

If you had to make support payments for a child, you cannot claim an amount on line 5840 for that child. However, you may be able to claim an amount for that child on line 5840 (in addition to any allowable amounts on lines 5816 and 5848) if each of the following applies:

• You were separated from your spouse or common-law partner for only part of 2018 because of a breakdown in your relationship.
• You do not claim any support amounts paid to your spouse or common-law partner on line 220 of your return.

If each of these conditions is met, you can claim either an amount on line 5840 or an amount on line 220 of your return, whichever is better for you.

How to claim this amount

Complete the calculation for line 5840 using Worksheet MB428. If you are claiming this amount for more than one dependant, enter the total amount on line 5840.

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 of your claim and the other person’s claim cannot be more than the maximum amount allowed for that dependant.

If anyone (including you) can claim this amount for a dependant, no one can claim an amount on line 5820 for that dependant.

If anyone other than you claims an amount on line 5816 for a dependant, you cannot claim an amount on line 5840 for that dependant.

Line 5841 – Children’s arts amount

You can claim up to $500 per child for fees paid in 2018 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 5844 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.

Prescribed 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.

Reimbursement of an eligible expense

You can claim only the part of the amount for 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.

Supporting documents
Do not send any supporting documents when you file your tax return. Keep them in case we ask to see them later.

Line 5844 – Disability amount (for self)

You can claim this amount if you met the rules for claiming the amount on line 316 of federal Schedule 1.

If you were 18 years of age or older at the end of the year, enter $6,180 on line 5844.

If you were under 18 years of age at the end of the year, complete the calculation for line 5844 using Worksheet MB428.

Line 5848 – Disability amount transferred from a dependant

You can claim this amount if the rules are met for claiming the amount on line 318 of federal Schedule 1.

Line 5856 – Your tuition and education amounts

Complete Schedule MB(S11), Provincial Tuition and Education Amounts.

Transferring amounts

If you do not need to use all of your 2018 tuition and education amounts to reduce your provincial income tax to zero, you can transfer all or some of the unused part to your spouse or common-law partner (who would claim it on line 5864), or your parent or grandparent, or your spouse’s or common-law partner’s parent or grandparent (who would claim it on line 5860).

The student must complete the “Transfer or carryforward of unused amount” section of Schedule MB(S11) to transfer an amount. The student must also complete any of the following applicable forms to designate who can claim the transferred amount and to specify the provincial amount this person can claim:

• T2202A, Tuition and Enrolment Certificate
• TL11A, Tuition and Enrolment Certificate – University Outside Canada
• TL11B, Tuition and Enrolment Certificate – Flying School or Club
• TL11C, Tuition and Enrolment Certificate – Commuter to the United States

The transferred amount may be different than the amount calculated for the same person on your federal Schedule 11. Enter the provincial amount you are transferring on line 20 of your Schedule MB(S11).

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. The amount is the part of your tuition and education amount that you do not need to use for the year and are not transferring to your spouse or common-law partner, your parent or grandparent or your spouse’s or common-law partner’s parent or grandparent.

Supporting documents
If you are filing electronically, keep all your documents in case we ask to see them later.

If you are filing a paper return, attach your completed Schedule MB(S11). Keep all your documents in case we ask to see them later.

Line 5860 – Tuition and education amounts transferred from a child

The student may be able to transfer all or part of their unused tuition and education amounts for 2018 to their parent or grandparent or their spouse’s or common-law partner’s parent or grandparent.

The maximum amount each student can transfer is $5,000 minus the amounts they use even if there is an unclaimed part.

How to claim this amount

Enter on line 5860 the total of all provincial amounts that each student has transferred to you as shown on their form T2202A, TL11A, TL11B, or TL11C.

Supporting documents
If you are filing electronically or filing a paper return, do not send any documents. Keep all your documents in case we ask to see them later.

Line 5868 – Medical expenses for self, spouse or common-law partner, and your dependent children born in 2001 or later

The medical expenses you can claim on line 5868 are the same as those you can claim on line 330 of your federal Schedule 1. They have to cover the same 12-month period ending in 2018, and must be expenses that were not claimed for 2017.

Your total expenses need to be more than either 3% of your net income (line 236 of your return) or $1,728, whichever is less.

Line 5872 – Allowable amount of medical expenses for other dependants

You can claim medical expenses for other dependants in addition to the medical expenses claimed on line 5868.

The medical expenses you can claim on line 5872 are the same as those you can claim on line 331 of your federal Schedule 1. They have to cover the same 12-month period ending in 2018, and must be expenses that were not claimed for 2017.

The total expenses for each dependant need to be more than either 3% of that dependant’s net income (line 236 of their return) or $1,728, whichever is less.

Schedule MB428-A, Manitoba Family Tax Benefit

Line 5 – Age amount for spouse or common-law partner

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 8 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 9 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 beside box 6072 the number of disability claims you are making.

Claim $2,752 for each of the following:

• the disability amount you claimed on line 5844 of Form MB428
• each disability amount claimed on line 5848 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 5848 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 2000 or earlier

Enter beside box 6074 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 5820 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 5820 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 2000 or later

Enter beside box 6076 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, 2018 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 2018.
• No one else is claiming this amount for the child.
• No one is claiming an amount for a spouse or common-law partner (line 5812), an amount for an eligible dependant (line 5816), or an amount for infirm dependants age 18 or older (line 5820) 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 “Details of dependent children born in 2000 or later” chart on Schedule MB428–A, Manitoba Family Tax Benefit.

Part C – Manitoba tax

Line 45 – Manitoba tax on split income

If you need to pay federal tax on split income on line 424 of your federal Schedule 1, complete Part 3 of Form T1206, Tax on Split Income, to calculate the Manitoba tax that applies to this income and enter the amount on line 428 of your return.

For more information on tax on split income, see the Federal income tax and benefit guide.

Line 52 – 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 52 of Form MB428 to determine your Manitoba additional tax for minimum tax purposes.

For more information about minimum tax, see the Federal income tax and benefit guide.

Lines 54 and 55 – Manitoba political contribution tax credit

You can claim this credit if you contributed to a registered Manitoba political party or candidates seeking election to the Manitoba Legislature in 2018.

How to claim this credit

Enter your total contributions on line 54 of Form MB428 and calculate the amount to enter on line 55 as follows:

• For contributions of $2,325 or less, complete the calculation for line 55 using Worksheet MB428.
• For contributions of more than $2,325, enter $1,000 on line 55 of Form MB428.

Supporting documents
If you are filing electronically, keep all your documents in case we ask to see them later.

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 57 – Labour-sponsored funds tax credit

You can claim this credit for eligible investments you made in a labour-sponsored venture capital (LSVC) corporation in 2018 (that you did not claim a credit for on your 2017 return) or in the first 60 days of 2019.

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 a LSVC corporation registered before July 1, 2006, your claim cannot be more than $750. If an investment is made in a LSVC corporation registered 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 Slip T2C (MAN.), Labour-Sponsored Funds Tax Credit, on line 57 of Form MB428.

Supporting documents
If you are filing electronically, keep all your documents in case we ask to see them later.

If you are filing a paper return, attach your T2C (MAN.) slip.

Line 59 – 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 eligible to claim a provincial foreign tax credit.

To claim this credit, complete Form T2036, Provincial or Territorial Foreign Tax Credit.

Enter, on line 59 of Form MB428, the tax credit calculated on line 5 of Form T2036.

Supporting documents
If you are filing electronically, keep all your documents in case we ask to see them later.

If you are filing a paper return, attach your Form T2036.

Line 61 – 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 2018 or during the first 60 days of 2019, read Line 78 – Manitoba community enterprise development tax credit (refundable).

Your Manitoba community enterprise development tax credit is shown on line 9 of Slip T2CEDTC (MAN.), Manitoba Community Enterprise Development Tax Credit.

To claim this credit, complete Form T1256, Manitoba Community Enterprise Development Tax Credit.

Enter, on line 61 of Form MB428, the amount from line 7 of Form T1256.

Supporting documents
If you are filing electronically, keep all your documents in case we ask to see them later.

If you are filing a paper return, attach your Form T1256 and T2CEDTC (MAN.) slip.

Line 63 – Manitoba small business venture capital tax credit

You can claim this credit for investments you made in eligible small business venture capital projects in 2018.

Your Manitoba small business venture capital tax credit is shown on Slip T2SBVCTC (MAN.), Manitoba Small Business Venture Capital Tax Credit.

To claim this credit, complete Form T1256-1, Manitoba Small Business Venture Capital Tax Credit (Individuals).

Enter, on line 63 of Form MB428, the amount from line 6 of Form T1256-1.

Supporting documents
If you are filing electronically, keep all your documents in case we ask to see them later.

If you are filing a paper return, attach your Form T1256-1 and T2SBVCTC (MAN.) slip.

Line 65 – 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 2018.

Your Manitoba employee share purchase tax credit is shown on your ESOP receipt(s).

To claim this credit, complete Form T1256-2, Manitoba Employee Share Purchase Tax Credit.

Enter, on line 65 of Form MB428, the amount from line 14 of Form T1256-2.

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 electronically, keep all your documents in case we ask to see them later.

If you are filing a paper return, attach your Form T1256-2 and your ESOP receipt(s).

Line 67 – 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 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.

To claim this credit, complete Form T1241, Manitoba Mineral Exploration Tax Credit.

Enter, on line 67 of Form MB428, the amount from line 8 of Form T1241.

Supporting documents
If you are filing electronically, keep all your documents in case we ask to see them later.

If you are filing a paper return, attach your Form T1241 and Information Slip T101 or T5013.

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 seniors’ school tax rebate and/or the school tax credit for homeowners.

Personal tax credit

Who can claim the personal tax credit?

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 Who cannot claim the personal tax credit? 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 2018 return.

Who cannot claim the personal tax credit?

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 5848 of their Form MB428.

Did you have a spouse or common-law partner at the end of the year?

If so, you and your spouse or common-law partner need to decide who will claim the personal tax 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 5812 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.

Did you or your spouse or common-law partner receive social assistance payments in 2018?

If so, you can only claim part of the personal tax credit. For more information, read Line 59 – Social assistance received.

Were you and your spouse or common-law partner 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 5812 of 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 beside box 6089.

Did your spouse or common-law partner die in 2018?

If so, only you, the surviving spouse or common-law partner, can claim the personal tax credit for both of you unless you were separated for medical reasons.

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, the personal tax credit can be claimed on the deceased person’s final return.

Were you separated or divorced at the end of the year?

If so, both of you can claim a personal tax credit. However, if one spouse or common-law partner claims the other as a dependant, the person claimed cannot claim a personal tax credit.

If a parent is claiming an amount for an eligible dependant on line 5816 of their Form MB428, only that parent can claim the personal tax credit for that child.

Did you have dependants in 2018?

You cannot claim the personal tax credit for a dependant who:

• received social assistance payments in 2018 (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 5844 of their Form MB428.

Line 13 – Credit for an eligible dependant

Claim $195 if you claimed the amount for an eligible dependant on line 5816 of 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 beside box 6095 the number of disability claims you are making.

Claim $113 for each of the following:

• the disability amount you claimed on line 5844 of your Form MB428
• each disability amount claimed on line 5848 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 2000 or earlier

Enter beside box 6097 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 5820 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 2000 or later

Enter beside box 6099 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 2000 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, 2018, 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 2018.
• 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 2000 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

Who can claim the education property 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.
• You paid rent or property tax on a principal residence in Manitoba in 2018.
• Your occupancy cost was more than $250.
• You were 16 years of age or older at the end of the year.

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 2018 municipal property tax statement, or you received it after applying to the Manitoba Tax Assistance Office.

In this case, do not complete the calculation from lines 20 to 32 of Form MB479.

Who cannot claim the education property tax credit?

You cannot claim the education property tax credit for 2018 if you were living in the home of someone who:

• will claim you as a dependant
• will claim a spouse or common-law partner amount for you or to whom you will transfer part or all of your age amount or disability amount
• has received or will receive an education property tax credit

Did you have a spouse or common-law partner at the end of the year?

If so, 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.

Did you or your spouse or common-law partner receive social assistance payments in 2018?

If so, you can only claim a part of the education property tax credit, the seniors’ school tax rebate (if applicable), and the school tax credit for homeowners. For more information, read Line 59 – Social assistance received.

Is 2018 the first year we consider 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.

If you do not claim your spouse or common-law partner as a dependant, they can also claim their separate residence before 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.

Were you and your spouse or common-law partner 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 (read Nursing home fees).

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 beside box 6089.

Did your spouse or common-law partner die in 2018?

If so, only you, the surviving spouse or common-law partner, can claim the education property tax 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, the education property tax credit can be claimed on the deceased person’s final return.

Were you separated or divorced at the end of the year?

If so, 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.

Shared accommodation

If you shared accommodation with one or more tenants, only one of you can claim an education property tax credit for the residence for the entire period you shared the accommodation. If one person received a shelter allowance, that person has to claim the education property tax credit.

Occupancy cost

Your occupancy cost is based on the total of any of the following amounts that apply:

• the net property tax paid for your principal residence for 2018
• the education property tax credit advance you received
• 20% of the total rent paid for 2018

Only the part that is more than the base amount of $250 will qualify for the education property tax credit for 2018.

Principal residence

For the education property tax credit, a principal residence is a residential dwelling unit located in Manitoba that you (or you and your spouse or common-law partner) either owned or rented and usually lived in during 2018. You can only claim an education property tax credit on one principal residence at a time. You cannot claim property tax or rent you paid for a secondary residence such as a cottage.

If you owned or rented a residence at different times during 2018, claim the rent and/or the property taxes and the Manitoba education property tax credit advance 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 taxes that applies to your principal residence when calculating the credit.

Farmers

Read the definition of a principal residence.

You must use the part of the property tax that applies only to the residence, not including farmland. When reporting an amount on line 21 of Form MB479, use the amount of “Net Residential Taxes” from your property tax statement or the appropriate part.

Nursing home fees

If you paid nursing home fees and received a detailed statement showing the portion paid for rent separately from attendant care fees and medical expenses, you can claim this rent amount.

If you paid nursing home fees and received a totaled daily rate statement, you can claim 50% of the rent fees that you do not claim as medical expenses.

Mobile homes

Licence fee

If you paid a municipal licence fee and/or rent for a mobile home, claim your municipal licence fee as your net property tax, and claim the rent you paid for the lot as rent.

Property taxes

If you paid property taxes and/or rent for a mobile home, report your property taxes as your net property tax, and claim the rent you paid for the lot as rent.

Line 20 – Total rent paid in Manitoba for 2018

Enter beside box 6110 the total rent you paid in Manitoba for 2018.

If you paid room and board, only claim the part for your room. However, if you lived in a home also occupied by the owner, you cannot claim an education property tax credit.

Line 21 – Net property tax paid in Manitoba for 2018

If you were a homeowner, enter on line 21 of Form MB479 the property tax you paid for your principal residence in Manitoba for 2018 after you deduct any education property tax credit advance you received.

If you moved from one residence that you owned to another, claim the property tax you paid that applies to the time you lived in each residence.

Line 22 – Manitoba education property tax credit advance received

Enter on line 22 any education property tax credit advance (EPTCA) that was deducted from your property tax statement.

If you owned your principal residence for part of 2018, 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
Whether you are filing electronically or filing a paper return, keep all your property tax or rent receipts in case we ask to see them later.

Seniors’ school tax rebate

Who can claim the seniors’ school tax rebate?

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 municipal 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 municipal taxes on your property for 2018.
• Your family income is less than $63,500.

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 tax as of the municipal property tax due date.

Were you and your spouse or common‑law partner 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.

Did you and your spouse or common‑law partner move 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.

Line 33 – Gross school taxes assessed in Manitoba for 2018 including community revitalization levy amounts

Enter on line 33 the gross school tax part of the property tax assessed for your principal residence in Manitoba for 2018.

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 33 the community revitalization levy amounts in lieu of school taxes from your municipal property tax statement.

School tax credit for homeowners

Who can claim the school tax credit for homeowners?

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 $23,800.
• 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 assessed school tax for that residence is more than $160 for the year.

If you qualify, use the Homeowners’ school tax credit table to determine the amount to enter on line 44 of Form MB479.

If you are a mobile home owner, special rules may apply. Contact the Manitoba Tax Assistance Office for more information.

Line 45 – School taxes assessed in Manitoba for 2018

Enter on line 45 the school tax part of the municipal property tax assessed for your principal residence in Manitoba for 2018.

The amount you enter will be the total assessed value of the school taxes for your residence before the education property tax credit advance was deducted.

Subtract $160 from this amount and enter the result on line 47.

Line 55 – Total rent assist benefits received

Enter on line 55 any payment you (or your spouse or common-law partner) received under the Rent assist program during 2018.

Line 59 – Social assistance received

If you (or your spouse or common-law partner) received social assistance payments in 2018, complete line 59 of Form MB479.

If you and your spouse or common-law partner each received Slip T5007 or if you (or your spouse or common-law partner) received more than one Slip T5007, enter on line 59 whichever fraction shown in box 14 is the least.

Other tax credits

Line 61 – 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, submit 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 61 of Form MB479.

Line 63 – 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 2018.

Eligible medical expenses for the fertility treatment tax credit are expenses that you can claim as medical expenses on line 330 of your federal Schedule 1. 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.

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 beside box 6146 of Form MB479. The amount of the credit you can claim on line 63 is 40% of these expenses or $8,000, whichever is less.

Supporting documents
If you are filing electronically, keep all your documents in case we ask to see them later.

If you are filing a paper return, attach your receipts.

Line 65 – Paid work experience tax credit

You can claim this credit if, in 2018, 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 2018
• 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 65 of Form MB479.

Supporting documents
Do not send any supporting documents when you file your tax return. Keep them in case we ask to see them later.

Line 67 – Odour-control tax credit

For 2018 and the following years, only amounts not previously claimed and available for carryforward can be claimed.

Enter, on line 67 of Form MB479, the unused credit shown on your notice of assessment or reassessment.

Lines 70 and 71 – 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 2018.

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 2018.

Enter the total credit for the purchaser on line 70 of 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 2018.

Your credit is 7.5% of your total sale price of the heat pumps you sold in 2018.

Enter the total credit for the manufacturer on line 71 of Form MB479.

Supporting documents
If you are filing electronically, keep all your documents in case we ask to see them later.

If you are filing a paper return, attach your receipts.

Line 74 – Book publishing tax credit

You can claim this credit if you incurred eligible expenditures when you published a qualifying book in 2018.

To claim this credit, complete Form T1299, Manitoba Book Publishing Tax Credit (Individuals).

Enter, on line 74 of Form MB479, the credit shown on Form T1299.

Supporting documents
If you are filing electronically, keep all your documents in case we ask to see them later.

If you are filing a paper return, attach your Form T1299 and any other receipts.

Line 76 – 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 2018.
• 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 76 of Form MB479.

Supporting documents
If you are filing electronically, keep all your documents in case we ask to see them later.

If you are filing a paper return, attach your receipts.

Line 78 – 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 2018 or during the first 60 days of 2019.

Your Manitoba community enterprise development tax credit is shown on line 9 of Slip T2CEDTC (MAN.), Manitoba Community Enterprise Development Tax Credit.

To claim this credit, complete Form T1256, Manitoba Community Enterprise Development Tax Credit.

Enter, on line 78 of Form MB479, the amount from line 4 of Form T1256.

Supporting documents
If you are filing electronically, keep all your documents in case we ask to see them later.

If you are filing a paper return, attach your Form T1256 and T2CEDTC (MAN.) slip.

Line 80– 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 2018.

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 2018 return is $27,000.

To claim this credit, complete Form T1256-2, Manitoba Employee Share Purchase Tax Credit.

Enter on line 80 of Form MB479 the amount from line 6 of Form T1256-2.

Supporting documents
If you are filing electronically, keep all your documents in case we ask to see them later.

If you are filing a paper return, attach your Form T1256-2 and ESOP receipt(s).

Homeowners’ school tax credit table

If you qualify, use the Homeowners’ school tax credit table to determine the amount to enter on line 44 of Form MB479(read School tax credit for homeowners).

Link to Source:https://www.canada.ca/en/revenue-agency/services/forms-publications/tax-packages-years/general-income-tax-benefit-package/manitoba/5007-pc/information-residents-manitoba.html