Manitoba Credits

This for, relevant to Manitoba, calculates the tax credits amounts you may be able to claim

Enter the final figure on line 479 of your return

Manitoba Credits

Family Income
If at the end of the year you and your spouse or common-law partner occupied separate principal residences for medical reasons, do not complete lines 1 to 5 of column 2.
	Column 1		Column 2
	You		Your spouse or common-law partner
Enter the net income amount from line 236 of the return.		1		1
Total of the universal child care benefit (UCCB) repayment (line 213 of the return) and the registered disability savings plan (RDSP) income repayment (included on line 232)	+	2	+	2
Add lines 1 and 2	=	3	=	3
Total of the UCCB income (line 117 of the return) and RDSP income (line 125 of the return)	-	4	-	4
Line 3 minus line 4 (if negative enter "0")	=	5	=	5
Add the amounts from line 5 in column 1 and column 2 (if applicable).	Family Income			6

Personal tax credit
Basic amount									7
Age credit for self (if you were 65 years of age or older at the end of the year)					Claim $113		+		8
Basic credit for spouse or common-law partner		Claim $195					9
Age credit for spouse or common-law partner (65 years of age or older at the end of the year)		Claim $113		+			10
Disability credit for spouse or common-law partner		Claim $113		+			11
Add lines 9, 10, and 11.			6090	=			►	+	12
Credit for an eligible dependant claimed on line 5816 of 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		6095			x $113 =		+	14
Credit for disabled dependants born in 1997 or earlier	Number of disabled dependants		6097			x $62 =		+	15
Credit for dependent children born in 1997 or later	Number of dependent children		6099			x $26 =		+	16
Add the amounts on lines 7, 8, and 12 to 16.					Total credits		6109	=	17
Amount from line 6						x 1% =		-	18
Line 17 minus line 18 (if negative, enter "0") Enter this amount on line 47.				Personal tax credit				=	19

If you are not claiming the education property tax credit or the school tax credit for homeowners, enter "0" on line 46 of this form and continue on line 48.

Education property tax credit
Total rent paid in Manitoba for 2024	6110	x 20% =					20
Net property tax paid in Manitoba for 2024 (the part that applies to your principal residence only)					6112	+	21
Manitoba education property tax credit advance received on your property tax statement or by application		(if not received enter "0")			6114	+	22
Add lines 20, 21 and 22.					6116	=	23
Base Amount						-	24
Occupancy cost: line 23 minus line 24 (if negative, enter "0")						=	25
Complete lines 26 to 28 only if you were 65 years of age or older at the end of the year. If you were under 65 years of age at the end of the year, enter $700 on line 29 and continue on line 30.
(tick this box if you were 65 years of age or older at the end of the year)
Basic credit for individuals 65 years of age or older					26
Amount from line 6		x 1% =	-		27
Line 26 minus line 27			=		28
If you are 65 years of age or older, enter $700 or the amount from line 28, whichever is greater. If you are under 65 years of age, enter $700. (note - this amount will be applied automatically, depending on the tick box above line 26)							29
Enter the amount from line 25 or line 29, whichever is less.							30
Enter the amount of Manitoba education property tax credit advance received (from line 22).						-	31
Line 30 minus line 31 (if negative, enter "0")				Education property tax credit		=	32

School tax credit for homeowners
If the amount on line 6 is less than $15,100, enter $175 on line 33. If it is between $15,100 and $23,800, enter the amount that corresponds to your				6120	33
School tax assessed in Manitoba for 2024. (the part that applies to your principal residence only)	6122			34
Base Amount		-		35
Line 34 minus line 35 (if negative, enter "0")		=		36
Enter the amount of seniors' school tax rebate received.	6149	-		37
Line 36 minus line 37 (if negative, enter "0")		=		►	38
Occupancy cost: Enter the amount from line 25.				39
Enter the amount from line 30		-		40
Line 39 minus line 40		=		►	41
Enter the amount from line 33, 38, or 41, whichever is the least.			School tax credit for homeowners		6124	+	42
Add lines 32 and 42						=	43

Enter the amount from line 43								44
Total Rent Assist benefits received						6126	-	45
Line 44 minus line 45 (if negative, enter "0")		Net education property andschool tax credits for homeowners					=	46
Enter your personal tax credit (from line 19).							+	47
Add lines 46 and 47							=	48
If you or your spouse or common-law partner received social assistance in 2024, enter the fraction shown in box 14 of your T5007 slip or that of your spouse or common-law partner, whichever is less. Otherwise, leave this line blank.						6130	x	•49
If you entered a fraction on line 49, multiply line 48 by line 49. Otherwise, enter the amount from line 48.							=	50
Enter your primary caregiver tax credit (use the worksheet below).						6125	+	•51
Add lines 50 and 51.							=	52
Advance tuition fee income tax rebate:
Eligible tuition fees	6145		x 5% =		(maximum $500)		+	53
Add lines 52 and 53.							=	54
Fertility treatment tax credit:
Eligible medical expenses for fertility treatments	6146		x 40% =		(maximum $8,000)		+	55
Add lines 54 and 55							=	56
Paid work experience tax credit						6131	+	•57
Add lines 56 and 57							=	58
Enter your odour-control tax credit from Form T4164.						6134	+	•59
Add lines 58 and 59							=	60
Nutrient management tax credit:
Eligible nutrient management equipment expenditures	6136		x 10% =				+	61
Add lines 60 and 61							=	62
Green energy equipment tax credit (purchaser)			6138			•63
Green energy equipment tax credit (manufacturer)			6139	+		•64
Add lines 63 and 64.				=		►	+	65
Add lines 62 and 65							=	66
Enter your book publishing tax credit from Form T1299.						6143	+	•67
Add lines 66 and 67.							=	68
Cultural industries printing tax credit 6148						6148	+	•69
Add lines 68 and 69.							=	70
Enter your Manitoba community enterprise development tax credit from line 4 of Form T1256. (maximum $27,000)					(maximum $27,000)	6135	+	•71
Add lines 70 and 71.							=	72
Enter your Manitoba employee share purchase tax credit from line 6 of Form T1256-2.					(maximum $27,000)	6137	+	•73
Add lines 72 and 73. Enter the result on line 479 of your return.					Manitoba credits		=	74

Worksheet - Line 51 - Primary caregiver tax credit
Enter the details of each qualifying care recipient from your 2024 Primary Caregiver's Log.
#	Name of care recipient	Enter the creditable number of days in the period from your log.	÷ 365 x $1,400
#1
#2
#3
Add the amounts for each care recipient. Enter the total amount on line 51.		Primary caregiver tax credit

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Manitoba Credits