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ARCHIVED - Completing Your Manitoba Forms

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Table of Contents

Completing Your Manitoba Forms

The information in this section will help you complete Form MB428, Manitoba Tax, and Form MB479, Manitoba Credits.

The terms spouse and common-law partner are defined on page 11 in the General Income Tax and Benefit Guide .

The term end of the year means December 31, 2002, the date you left Canada if you emigrated in 2002, or the date of death for a person who died in 2002.

Form MB428, Manitoba Tax

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

If you had income from a business with a permanent establishment outside Manitoba, complete Form T2203, Provincial and Territorial Taxes for 2002 - Multiple Jurisdictions, instead of completing Form MB428.

You also have to complete Form MB428 if you were a non-resident of Canada in 2002 and you earned income from employment in Manitoba, or you received income from a business with a permanent establishment only in Manitoba.

Step 1 - Manitoba tax on taxable income

Enter on line 1 your taxable income from line 260 of your return. Use this amount to determine which one of the three columns you have to complete. Enter this amount on line 2 of the applicable column and complete the calculation.

Step 2 - Manitoba non-refundable tax credits

Manitoba non-refundable tax credits reduce the amount of provincial tax you owe. However, if the total of these credits is more than the amount of provincial tax you owe, you will not get a refund for the difference.

Step 3 - Manitoba Tax

Line 14 - Manitoba tax on split income

If you have to pay federal tax on split income on line 424 of your Schedule 1, complete Part 2 of Form T1206, Tax on Split Income, to calculate the provincial tax that applies to this income. Form T1206 also contains a special rule that applies to the amount you enter on line 428 of your return. You can find more information on tax on split income on page 13 in the General Income Tax and Benefit Guide .

Manitoba family tax reduction

Line 23 - Basic reduction for dependent spouse or common-law partner

Claim $225 if you claimed the spouse or common-law partner amount on line 303 of Schedule 1.

Line 24 - Reduction for an eligible dependant

Claim $225 if you claimed the amount for an eligible dependant on line 305 of Schedule 1.

Line 25 - Age reduction for self

Claim $225 if you were 65 or older at the end of the year.

Line 26 - Age reduction for spouse or common-law partner

Claim $225 if you claimed a transfer of your spouse or common-law partner's age amount on line 1 of your Schedule 2, and the amount on line 1 is more than the amount on line 8 of that schedule.

Line 27 - Disability reduction for spouse or common-law partner

Claim $300 if you claimed a transfer of your spouse or common-law partner's disability amount on line 3 of your Schedule 2 and the amount on line 9 is more than the amount on line 4 of that schedule.

Line 28 - Disability reduction 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 $300 for each of the following:

If you have a spouse or common-law partner, only the spouse or common-law partner with the higher net income can claim this reduction for a dependant.

If you and a supporting individual other than your spouse or common-law partner are splitting a claim on line 318 for the same dependant, you must agree on who will claim the provincial reduction for the dependant. If you cannot agree, only the individual with the higher net income can claim the reduction.

Line 29 - Reduction for disabled dependants born in 1984 or earlier

Enter beside box 6074 the number of disabled dependants you are claiming. Do not include any dependant for whom you claimed the reduction for an eligible dependant on line 24.

Claim $300 for each disabled dependant age 18 or older for whom an amount was claimed on line 306 of your or your spouse or common-law partner's Schedule 1.

If you have a spouse or common-law partner, only the spouse or common-law partner with the higher net income can claim this reduction.

If you and a supporting individual other than your spouse or common-law partner are splitting a claim on line 306 of Schedule 1 for the same dependant, you must agree on who will claim the provincial reduction for the dependant. If you cannot agree, only the individual with the higher net income can claim the reduction.

Line 30 - Reduction for dependent children born in 1984 or later

Enter the number of your dependent children beside box 6076. Do not include any dependant for whom you claimed the reduction for an eligible dependant on line 24.

Claim $300 for each child who was 18 or younger on December 31, 2002, for whom all of the following apply:

If you have a spouse or common-law partner, only the spouse or common-law partner with the higher net income can claim this reduction.

If you and a supporting individual other than your spouse or common-law partner can claim this reduction, you must agree on who will claim it. If you cannot agree, only the individual with the higher net income can claim the reduction.

Please give details of your dependent children in the chart at the end of Form MB428.

Line 35 - Manitoba additional tax for minimum tax purposes

If you have to pay minimum tax as calculated on Form T691, Alternative Minimum Tax, you will also have to determine your Manitoba minimum tax. To do this, complete Form T1219, Provincial and Territorial Alternative Minimum Tax, and enter the calculated amount on line 35 of Form MB428. You can find information about minimum tax on page 29 in the General Income Tax and Benefit Guide .

Lines 37 and 38 - Political contribution tax credit

The Manitoba political contribution tax credit is a non-refundable tax credit you can use to reduce your Manitoba tax payable. You can claim this credit if you contributed to a registered Manitoba political party or candidates seeking election to the Manitoba Legislature in 2002.

How to claim

Enter your total contributions on line 37 of Form MB428.

Determine the amount to enter on line 38 as follows:

Receipts - Attach to your paper return official receipts signed by the official representative of the political party, district association, or independent candidate. If you are filing electronically, keep your receipts in case we ask to see them.

Line 40 - Labour-sponsored funds tax credit

You can claim this credit for eligible investments you made in a labour-sponsored venture capital corporation in 2002 (that you did not claim on your 2001 return) or in the first 60 days of 2003. If an 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.

Enter the credit shown on Slip T2C (MAN), Labour-Sponsored Funds Tax Credit, to a maximum of $750, on line 40 of Form MB428.

Receipts - Attach Slip T2C (MAN.) to your paper return. If you are filing electronically, keep it in case we ask to see it.

Line 41 - Equity tax credit

You can claim a credit if you purchased qualifying shares from an eligible Manitoba-based company. The annual credit is 5% of the base price of the security, and will be prorated if shares are not held for a full year.

Enter on line 41 of Form MB428 the credit shown in box 7 of Slip T2ETC (MAN.), Manitoba Equity Tax Credit, to a maximum of $1,500.

Receipts - Attach Slip T2ETC (MAN.) to your paper return. If you are filing electronically, keep it in case we ask to see it.

Line 46 - Manitoba mineral exploration tax credit

You may 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, an Information slip T5013, Statement of Partnership Income, received as a member of a partnership.

Complete Form T1241, Manitoba mineral exploration tax credit, to calculate the amount of credit you may claim, and enter it on line 46 of form MB428.

Receipts - If you are filing a paper return, attach a copy of Form T1241 and information slips T101, or T5013. If you are filing electronically, keep them in case we ask to see them.

Form MB479, Manitoba Credits

This section contains general information followed by instructions for certain lines on the form.

Note
Enter your marital status and information about your spouse or common-law partner (including his or her net income, even if it is zero) in the Identification area on page 1 of your return.

If you were bankrupt in 2002, claim your Manitoba tax credits on the post-bankruptcy return you file for 2002. Net family income (line 3 on Form MB479) is the total of your net income from the pre- and post-bankruptcy returns for 2002 and your spouse or common-law partner's net income.

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 18 or older at the end of the year, see "Who cannot claim the personal tax credit?" to be sure you qualify.

If you were younger than 18 at the end of the year, you can only claim this credit if you had a spouse or common-law partner or you were a parent, or you can claim the Manitoba education property tax credit on your 2002 return.

Who cannot claim the personal tax credit?

You cannot claim this credit if you were claimed as a dependant by anyone on his or her 2002 return.

Also, you cannot claim this credit if:

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

If 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 personal tax credit, the education property tax credit, and the school tax credit for both of you. Only one of you can make the claim.

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 provincial or municipal social assistance payments in 2002?

If so, you can only claim a part of the personal, education property, and school tax credits. For details, goto line 40 here.

Were you and your spouse or common-law partner living apart at the end of the year for medical reasons?

If so, and 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.

However, if you are claiming your spouse or common-law partner as a dependant on line 303 of Schedule 1, or if your spouse or common-law partner has transferred his or her age or disability amount to you (lines 1 or 3 on yourSchedule 2), you have to make a joint personal tax credit claim for both of you.

Whether you make separate or joint personal tax credit claims, net family income (line 3 of Form MB479) is your net income only. Leave line 2 blank. Enter your spouse or common-law partner's address beside box 6089.

Did your spouse or common-law partner die in 2002?

If your spouse or common-law partner died in 2002, 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 as explained above. Net family income (line 3 of Form MB479) is your net income only. Leave line 2 blank.

If there is no surviving spouse or common-law partner, the personal tax credit may be claimed on the deceased person's final return.

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

If you were separated or divorced at the end of the year, 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 you are a parent and you are claiming an amount for an eligible dependant for a child on line 305 of Schedule 1, only you can claim the personal tax credit for that child.

Did you have dependants in 2002?

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

What credits can you claim?

Line 4 - Basic credit ($190)

Line 5 - Age credit for self

Claim $110 if you were 65 or older at the end of the year.

Line 6 - Basic credit for spouse or common-law partner

Claim $190 if you had a spouse or common-law partner at the end of the year.

Line 7 - Age credit for spouse or common-law partner

Claim $110 if your spouse or common-law partner was 65 or older at the end of the year.

Line 8 - Disability credit for spouse or common-law partner

Claim $110 if you claimed a transfer of your spouse or common-law partner's disability amount on line 3 of your Schedule 2 or if your spouse or common-law partner can claim the disability amount on line 316 of his or her Schedule 1.

Line 10 - Credit for an eligible dependant

Claim $190 if you claimed the amount for an eligible dependant on line 305 of Schedule 1. You cannot claim this credit if you are claiming the basic credit for a spouse or common-law partner on line 6.

Line 11 - Disability credit for self or for a dependant other than your spouse or common-law partner

Enter the number of disability claims beside box 6095.

Claim $110 for the disability amount you claimed on line 316 of Schedule 1 and $110 for each disability amount claimed by you or your spouse or common-law partner on line 318 of Schedule 1.

If your spouse or common-law partner and another supporting individual can claim an amount for the same dependant on line 318 of their Schedule 1, only the individual who claimed the tax reduction for the dependant on Form MB428, Manitoba Tax, can claim the credit.

Line 12 - Credit for disabled dependants born in 1984 or earlier

Enter beside box 6097 the number of disabled dependants, but do not include a dependant for whom you claimed the credit for an eligible dependant on line 10.

Claim $60 for each disabled dependant age 18 or older for whom you or your spouse or common-law partner claimed an amount on line 306 of Schedule 1.

If your spouse or common-law partner and a supporting individual are splitting a claim on line 306 for the same dependant, only the individual who claimed the tax reduction for the dependant on Form MB428, Manitoba Tax, can claim the credit.

Line 13 - Credit for dependent children born in 1984 or later

Enter beside box 6099 the number of dependent children, but do not include a child for whom you claimed the credit for an eligible dependant on line 10 or the credit for disabled dependants on line 12.

Please provide details of your dependent children born in 1984 or later in the chart at the end of Form MB428, Manitoba Tax.

Claim $25 for each dependent child who was 18 or younger on December 31, 2002, and for whom all of the following apply:

If you and a supporting individual other than your spouse or common-law partner can claim this credit for the same dependant, only the individual who claimed the tax reduction for the dependant on Form MB428, Manitoba Tax, can claim the credit.

Education property tax credit

Who can claim the education property tax credit?

You can claim this credit if you were a resident of Manitoba at the end of the year and you met all of the following conditions:

However, do not calculate this credit if your net family income is more than $27,500 ($37,500 if you were 65 or older at the end of the year) and if the Manitoba education property tax credit advance of $400 was either deducted from your 2002 property tax statement, or you received it after you applied for it.

Who cannot claim the education property tax credit?

You cannot claim the education property tax credit if you were living in the home of someone who, for 2002:

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

If 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 personal tax credit, and the school tax credit. Only one of you can claim these credits for both of you.

Did you or your spouse or common-law partner receive provincial or municipal social assistance payments in 2002?

If so, you can only claim a portion of the personal, education property, and school tax credits. For details, goto line 40 here.

Is 2002 the first year we consider you to have a spouse or common-law partner?

If so, one spouse or common-law partner can claim an education property tax credit on his or her residence before you became spouses or common-law partners, and on 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, your spouse or common-law partner can also claim his or her separate residence before you became spouses or common-law partners.

When you calculate your credit, net family income (line 3 on Form MB479) includes the net incomes of both spouse or common-law partners for the year.

Were you and your spouse or common-law partner living apart at the end of the year for medical reasons?

If so, and 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 (see "Nursing home fees" for details).

In this case, net family income (line 3 on Form MB479) is your net income only. Leave line 2 on Form MB479 blank. Enter your spouse or common-law partner's address beside box 6089 in the space under line 3.

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.

Did your spouse or common-law partner die in 2002?

If your spouse or common-law partner died in 2002, 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 as explained on this page. Net family income (line 3 of Form MB479) is your net income only. Leave line 2 on Form MB479 blank.

If there is no surviving spouse or common-law partner, the education property tax credit may be claimed on the deceased person's final return.

Shared accommodation

If you shared accommodation with one or more people, only one of you can claim an education property tax credit for the residence. 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 net property tax paid, education property tax credit advance received, and/or 20% of the total rent paid for 2002. Only the part that is more than the base amount of $250 will qualify for the education property tax credit program for 2002.

Principal residence

You can only claim an education property tax credit on one principal residence at a time. 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 2002. 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 2002, 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 portion of the taxes that applies to your principal residence when calculating the credit.

Farmers

See the definition of a principal residence here.

You must use the portion of the property tax that applies only to the residence, not including farmland. This portion is considered to be net property taxes paid for purposes of this credit.

Nursing home fees

If you paid nursing home fees, you can claim as rent 50% of fees that you do not claim as medical expenses.

Mobile homes

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.

Receipts - Do not send property tax or rent receipts with your return. However, keep them in case we ask to see them. If you are filing electronically, keep all of your documents in case we ask to see them.

If you are claiming rent and/or property taxes for the education property tax credit, you must complete the "Declaration for the education property tax credit" chart on the back of Form MB479.

Line 17 - Total rent paid in Manitoba for 2002

Enter beside box 6110 the rent you paid in Manitoba for 2002. If you paid room and board, only claim the part for your room. If you lived in your parent's home, you cannot claim an education property tax credit.

Line 18 - Net property tax paid in Manitoba for 2002

If you were a homeowner, enter on line 18 the property tax you paid on your principal residence in Manitoba for 2002 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 19 - Manitoba education property tax credit advance received

Enter on line 19 any education property tax credit advance (EPTCA) that was either deducted from your property tax statement or received by you after you applied for it.

If you owned your principal residence for part of 2002, 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.

School tax credit for homeowners

You may qualify to claim the school tax credit if all of the following apply:

If you qualify, see the table below to determine the amount to enter on line 29 of Form MB479.

Note
If you are a tenant, you may be eligible to receive school tax assistance for tenants. For details, see "Information for Residents of Manitoba." on this web site. 

Line 30 - School tax paid in Manitoba for 2002

Enter beside box 6122 the school part of the municipal tax you paid on your principal residence in Manitoba for 2002, and subtract $160.

Net education property and school tax credits

Line 36 - Shelter allowance program benefits received

Enter on line 36 any payment you or your spouse or common-law partner received under the Shelter Allowances for Elderly Renters (SAFER) or the Shelter Allowances for Family Renters (SAFFR) programs during 2002.

Line 40 - Social assistance recipients

If you or your spouse or common-law partner received provincial or municipal social assistance payments in 2002, complete line 40 on Form MB479. If you and your spouse or common-law partner each received Form T5007, or if you or your spouse or common-law partner received more than one Form T5007, enter on line 40 whichever number shown in box 14 is less.

Homeowners' school tax credit table

Use this table if you qualify for the school tax credit for homeowners (click above for details). Find your net family income below. Enter on line 29 on Form MB479, Manitoba Credits, the amount shown beside your net family income.

[View Homeowners' school tax credit table]

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