ARCHIVED - Information for Residents of Manitoba

5007-PC

Table of Contents

• Information for Residents of Manitoba
• What's new for 2003?
• Manitoba tax credit programs
• Manitoba school tax assistance
• If you have questions…

All the information you need to calculate your Manitoba tax and credits is included on the following pages. You will find two copies of Form MB428, Manitoba Tax , and Form MB479, Manitoba Credits, in this book. Complete the forms that apply to you, and attach a copy to your return.

What's new for 2003?

Manitoba now has its own provincial non-refundable tax credits. The rules for claiming them are the same as the rules for the federal non-refundable tax credits. However, the value and calculation of some Manitoba non-refundable tax credits are different from the corresponding federal credits.

The rate used to calculate provincial income tax has been reduced for taxable income between $30,545 and $65,000.

The calculation of provincial additional tax for minimum tax purposes is now completed on Form MB428. Form T1219, Provincial and Territorial Alternative Minimum Tax , has been eliminated.

A community enterprise development tax credit has been introduced for resident investors in eligible community enterprise development projects.

The maximum education property tax credit for seniors has increased to $800.

Form MB428, Manitoba Tax , and Form MB479, Manitoba Credits , reflect these changes.

Manitoba tax credit programs

You have to file claims for Manitoba tax credits within three years of the end of the tax year to which they relate.

Even if you do not have to pay tax, you may be entitled to the personal tax credit, education property tax credit, and school tax credit for homeowners. To claim these credits, attach a completed Form MB479, Manitoba Credits , to your return.

Manitoba school tax assistance

You may qualify for some school tax assistance if you were 55 or older at the end of the year and your family net income was less than $23,800.

If you were a homeowner, see details on page 9 in this book. If you qualify, calculate your claim on Form MB479, Manitoba Credits .

If you were a tenant, you have to apply directly to the Family Services and Housing, Provincial Services Office. You can call them at 945-2197 or toll free at 1-877-587-6224. You do not qualify for school tax assistance if you are a tenant living in government-subsidized or non-profit housing.

If you have questions…

If you have questions about Manitoba tax and credits, contact the Manitoba Tax Assistance Office. In Winnipeg, call 948-2115. Outside Winnipeg, call 1-800-782-0771. Information is also available at www.gov.mb.ca/finance/tao on the Manitoba Web site.

If you have other questions, call the Canada Customs and Revenue Agency (CCRA) at 1-800-959-8281.

To request forms call 1-800-959-2221.

The address of your tax services office and other telephone numbers are listed in the government section of your telephone book. Information is also available at www.ccra-adrc.gc.ca/tso on the CCRA's Web site.