5007-PC Information Sheet for Residents of Manitoba

All the information you need to calculate your Manitoba tax and credits is included on the following pages. We have included two copies of Form T1C (MAN.) TC, Manitoba Income Tax, and Form T1C (MAN.), Manitoba Tax Credit Programs. Complete the forms that apply to you, and attach a copy to your return.

What's new for 1998?

The basic Manitoba income tax has been reduced to 51 % of the basic federal tax.

For the Manitoba learning tax credit, the tax credit factor has been reduced from 10 % to 7 %. The credit is now limited to $ 10,000 of eligible amounts per student.

Manitoba tax credit programs

You have to file claims for Manitoba tax credits within three years of the end of the taxation year to which they relate. Even if you do not have to pay tax, you may be entitled to the cost-of-living tax credit, the property tax credit (including the homeowners' school tax assistance), and the learning tax credit.

To claim these credits or the Manitoba political contribution tax credit, attach a completed Form T1C (MAN.), Manitoba Tax Credit Programs, to your tax return. Claim your credits on line 479 of your return.

School tax assistance

If you are a homeowner, see page 3 of the Information Sheet About Manitoba Tax Credits for information about homeowners' school tax assistance. If you qualify, calculate your claim on Form T1C (MAN.).

If you are a tenant, you may qualify for school tax assistance for tenants if all of the following apply:

• you pay rent;
• you were born in 1943 or earlier; and
• your net family income is less than $ 23,800.

You do not qualify if you are a tenant living in government-subsidized or non-profit housing.

Do not claim the school tax assistance for tenants on Form T1C (MAN.). To apply, please contact the Manitoba Housing Authority Client Services Branch at 945-2611 or toll free 1-800-282-8069.

Questions about Manitoba tax and credits

If you have questions about Manitoba tax and credits, contact:

In Winnipeg, call 943-3401. Outside Winnipeg, call toll free 1-800-782-0771.

If you have other questions, contact:

In Winnipeg, call 983-6350. Outside Winnipeg, call toll free 1-800-959-8281.

To request forms, call 983-3942, or call toll free 1-800-959-2221.