Table of Contents

• a-2000-5107/archived-completing-your-manitoba-forms.html#FormMB428ManitobaTax">Form MB428, Manitoba Tax
• Step 4 - Manitoba surtax
• Step 5 - Manitoba tax
  • Manitoba tax reduction
• a-2000-5107/archived-completing-your-manitoba-forms.html#FormMB479ManitobaCredits">Form MB479, Manitoba Credits
• Personal tax credit
  • Who can claim the personal tax credit?
  • Who cannot claim the personal tax credit?
  • Did you have a spouse at the end of the year?
  • What credits can you claim?
• Property tax credit
  • Who can claim the property tax credit?
  • Who cannot claim the property tax credit?
  • Did you have a spouse at the end of the year?
  • Shared accommodation
  • Occupancy cost
  • Principal residence
  • Farmers
  • Nursing home fees
  • Mobile homes
  • Receipts
• School tax credit for homeowners
• Net property and school tax credits
• Learning tax credit
• Homeowners' school tax credit table

The information on the following pages will help you complete Form MB428, Manitoba Tax, and Form MB479, Manitoba Credits. It will also help you determine whether you are eligible to claim Manitoba credits.

The term spouse used on these forms is defined on page 11 in the General Income Tax and Benefit Guide.

The term end of the year means December 31, 2000, the date you left Canada if you emigrated in 2000, or the date of death for a person who died in 2000

Form MB428, Manitoba Tax

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

You also have to complete Form MB428 if you were a non-resident of Canada in 2000 and you earned income from employment in Manitoba, or received income from a business with a permanent establishment in Manitoba.

If you had income from a business with a permanent establishment outside Manitoba, complete Form T2203, Provincial and Territorial Taxes for 2000 - Multiple Jurisdictions, before you complete Form MB428.

Step 4 - Manitoba surtax

Before you complete Step 4, be sure to complete Step 1, Step 2, and Step 3 as you will need this information to calculate your Manitoba tax.

Line 20 - Basic credit for dependent spouse

Claim $100 if you claimed the spousal amount on line 303 of your return.

Line 21 - Equivalent-to-spouse credit

Claim $100 if you claimed the equivalent-to-spouse amount on line 305 of your return.

Line 22 - Age credit for self

Claim $50 if you were 65 or older at the end of the year.

Line 23 - Age credit for spouse

Claim $50 if you claimed a transfer of your spouse's age amount at box 353 on Schedule 2 and the amount at box 353 is more than the amount at box 351 on Schedule 2.

Line 24 - Disability credit for spouse

Claim $50 if you claimed a transfer of your spouse's disability amount at box 357 on your Schedule 2 and the amount on line 9 of your Schedule 2 is more than the amount at box 360 on that schedule.

Line 25 - Disability credit for self or for a dependant other than spouse

Enter at box 6059 the number of disability claims you are making.

Claim $50 for each of the following:

• the disability amount you claimed on line 316 of your return; and
• each disability amount claimed on line 318 of your or your spouse's return.

If you have a spouse, only the spouse with the higher adjusted net income (line 17 on Form MB428) can claim this credit.

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

Line 26 - Credit for disabled dependants born in 1982 or earlier

Enter at box 6060, the number of disabled dependants you are claiming, but do not include any dependant for whom you claimed the equivalent-to-spouse credit on line 21.

Claim $40 for each disabled dependant age 18 or older for whom you or your spouse claimed an amount on line 306 of the return.

If you have a spouse, only the spouse with the higher adjusted net income, can claim this credit

If you and a supporting individual other than your spouse are splitting a claim on line 306 for the same dependant, you must agree on who will claim the provincial credit for the dependant. If you cannot agree, only the individual with the higher adjusted net income can claim the credit.

Line 27 - Credit for dependent children born in 1982 or later

Enter the number of your dependent children at box 6062, but do not include any child for whom you claimed the equivalent-to-spouse credit on line 21, or a credit on line 26.

Claim $25 for each child who was 18 or younger on December 31, 2000, for whom all of the following apply:

• you are the parent (legal or in fact) of the child;
• the child was resident in Canada and lived with you in 2000;
• no one else is claiming this credit for the child;
• no one is claiming a spousal amount or an equivalent-to-spouse amount for the child; and
• a special allowance under the Children's Special Allowances Act has not been received by anyone (such as a foster parent) for the child.

If you have a spouse, only the spouse with the higher adjusted net income can claim this credit.

If you and a supporting individual other than your spouse can claim this credit, you must agree on who will claim it. If you cannot agree, only the individual with the higher adjusted net income can claim the credit.

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

Step 5 - Manitoba tax

Line 33 - Manitoba tax on split income

Certain income of a child who was under 18 on December 31, 2000, is subject to a special tax. For details on the types of income to which this tax applies, see page 14 in the General Income Tax and Benefit Guide.

If you are under 18 and have to pay tax on split income, 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.

Manitoba tax reduction

Line 42 - Basic credit for dependent spouse

Claim $370 if you claimed the spousal amount on line 303 of your return.

Line 43 - Equivalent-to-spouse credit

Claim $370 if you claimed the equivalent-to-spouse amount on line 305 of your return.

Line 44 - Age credit for self

Claim $270 if you were 65 or older at the end of the year.

Line 45 - Age credit for spouse

Claim $270 if you claimed a transfer of your spouse's age amount at box 353 on Schedule 2 and the amount at box 353 is more than the amount at box 351 on Schedule 2.

Line 46 - Disability credit for spouse

Claim $270 if you claimed a transfer of your spouse's disability amount at box 357 on your Schedule 2 and the amount on line 9 of your Schedule 2 is more than the amount at box 360 of that schedule.

Line 47 - Disability credit for self or for a dependant other than spouse

Enter at box 6072 the number of disability claims you are making.

Claim $270 for each of the following:

• the disability amount you claimed on line 316 of your return; and
• each disability amount claimed on line 318 of your or your spouse's return.

If you have a spouse, only the spouse with the higher adjusted net income can claim this credit.

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

Line 48 - Credit for disabled dependants born in 1982 or earlier

Enter at box 6074 the number of disabled dependants you are claiming, but do not include any dependant for whom you claimed the equivalent-to-spouse credit on line 43 of the form.

Claim $250 for each disabled dependant age 18 or older for whom an amount was claimed on line 306 of your or your spouse's return.

If you have a spouse, only the spouse with the higher adjusted net income can claim this credit.

If you and a supporting individual other than your spouse are splitting a claim on line 306 for the same dependant, you must agree on who will claim the provincial credit for the dependant. If you cannot agree, only the individual with the higher adjusted net income can claim the credit.

Line 49 - Credit for dependent children born in 1982 or later

Enter the number of your dependent children at box 6076, but do not include any child for whom you claimed the equivalent-to-spouse credit on line 43, or a credit on line 48.

Claim $250 for each child who was 18 or younger on December 31, 2000, for whom all of the following apply:

• you are the parent (legal or in fact) of the child;
• the child was resident in Canada and lived with you in 2000;
• no one else is claiming this credit for the child;
• no one is claiming a spousal amount or an equivalent-to-spouse amount for the child; and
• a special allowance under the Children's Special Allowances Act has not been received by anyone (such as a foster parent) for the child.

If you have a spouse, only the spouse with the higher adjusted net income can claim this credit.

If you and a supporting individual other than your spouse can claim this credit, you must agree on who will claim it. If you cannot agree, only the individual with the higher adjusted net income can claim the credit.

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

Line 54 - Manitoba additional tax for minimum tax purposes

If you have to pay minimum tax as calculated on Form T691, Alternative Minimum Tax, you will have to determine your Manitoba additional tax for minimum tax purposes. To do this, complete Form T1219, Provincial Alternative Minimum Tax, and enter the calculated amount on line 54 of Form MB428.

You can find information about minimum tax on page 37 in the General Income Tax and Benefit Guide.

Lines 56 and 57 - 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 candidate in 2000.

How to claim

Enter your total contributions on line 56 of Form MB428.

Determine the amount to enter on line 57 as follows:

• For contributions of $100 or less, complete Column 1 below.
• For contributions of more than $100 but not more than $550, complete Column 2 below.
• For contributions of more than $550 but not more than $1,150, complete Column 3 below.
• For contributions of more than $1,150, enter $500 on line 57 of Form MB428.

Receipts - Attach official receipts to your paper return. If you are using NETFILE, keep your receipts in case we ask to see them.

Line 59 - Labour-sponsored funds tax credit

You can claim this credit for eligible investments you made in a labour-sponsored venture capital corporation in 2000 (other than investments already claimed on your 1999 return), or in the first 60 days of 2001. If the investment is made by a spousal RRSP, the tax credit may be claimed by either you or your spouse.

Enter the credit shown on Form T2C (MAN.), Labour-Sponsored Funds Tax Credit, to a maximum of $750, on line 59 on Form MB428. You are also eligible for a federal tax credit. For details, see lines 413 and 414 in the General Income tax and Benefit Guide.

Attach Form T2C (MAN.) to your paper return. If you are using NETFILE, keep it in case we ask to see it.

Line 60 - Equity tax credit

You can claim a credit for qualifying shares of an eligible Manitoba-based company purchased after April 29, 1999. The credit is 5% of the base price of the security, and will be prorated where shares are not held for a full year.

Enter on line 60 of Form MB428 the credit shown in box 7 of Form T2ETC (MAN.), Manitoba Equity Tax Credit, to a maximum of $1,500.

Attach Form T2ETC (MAN.) to your paper return. If you are using NETFILE, keep it in case we ask to see it.

Form MB479, Manitoba Credits

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

If you were bankrupt in 2000, claim your Manitoba tax credits on the last return you file for 2000. Net family income (line 3 on Form MB479) is the total of your net income from the pre- and the post-bankruptcy returns for 2000, and your spouse'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 you were a parent, or you can claim the Manitoba property tax credit on your 2000 return. Also, see "Who cannot claim the personal tax credit?" to be sure you qualify.

Who cannot claim the personal tax credit?

You cannot claim this credit if you were claimed as a dependant by anyone on their 2000 return.

Also, you cannot claim this credit if:

• 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;
• you are 65 or older and your spouse is claiming a transfer of part or all of your age amount; or
• you have a disability and your spouse or another person is claiming a transfer of part or all of your disability amount.

Did you have a spouse at the end of the year?

If you had a spouse at the end of the year, you and your spouse have to decide who will claim the personal tax credit (and property tax credit and school tax credit) for both of you as only one of you can make the claim.

You cannot claim the personal tax credit for a spouse 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 receive provincial or municipal social assistance payments in 2000?

If so, you can claim only a portion of the personal (and property and school) tax credits. Enter on line 41 the number shown in box 14 of your T5007 slip or that of your spouse, whichever is less.

Were you and your spouse living apart at the end of the year for medical reasons?

If so, and you and your spouse occupied separate residence for part or all of the year, both of you can claim separate personal tax credits.

However, if you are claiming your spouse as a dependant, or if your spouse has transferred his or her age or disability amount to you (boxes 353 or 357 on your Schedule 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. Be sure to enter your spouse's address at box 6089.

Did your spouse die in 2000?

If your spouse died in 2000, only you, the surviving spouse, 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.

Where there is no surviving spouse, 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 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 equivalent-to-spouse amount for a child on line 305 of your return, only you can claim the personal tax credit for that child.

Did you have dependants in 2000?

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

• received provincial or municipal social assistance payments in 2000 (other than your spouse); or
• 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.

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

Claim $190 if you had a spouse at the end of the year.

Line 7 - Age credit for spouse

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

Line 8 - Disability credit for spouse

Claim $110 if you claimed a transfer of your spouse's disability amount at box 357 on your Schedule 2 or if your spouse can claim the disability amount on line 316 of his or her return.

Line 10 - Equivalent-to-spouse credit

Claim $190 if you claimed the equivalent-to-spouse amount on line 305 of your return. You cannot claim this credit if you are claiming the basic credit for spouse on line 6.

Line 11 - Disability credit for self or for a dependant other than spouse

Enter the number of disability claims at box 6095.

Claim $110 for the disability amount you claimed on line 316 of your return and $110 for each disability amount claimed by you or your spouse on line 318 of the return.

If your spouse and another supporting individual can claim an amount for the same dependant on line 318 of their returns, either you or that supporting individual can claim the credit for that dependant. If you cannot agree on who should make the claim, only the individual who claimed the tax reduction for that dependant on Form MB428, Manitoba Tax, can claim the credit.

Line 12 - Credit for disabled dependants born in 1982 or earlier

Enter at box 6097 the number of disabled dependants, but do not include a dependant for whom you claimed the equivalent-to-spouse credit on line 10.

Claim $60 for each disabled dependant age 18 or older for whom you or your spouse claimed an amount on line 306 of the return.

If your spouse and a supporting individual are splitting a claim on line 306 for the same dependant, you must agree on who will claim the provincial credit for the dependant. If you cannot agree, 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 1982 or later

Enter at box 6099 the number of dependent children, but do not include a child for whom you claimed the equivalent-to-spouse credit (line 10) or the credit for disabled dependants (line 12).

Claim $25 for each dependent child who was 18 or younger on December 31, 2000, and for whom all of the following apply:

• you are the parent (legal or in fact) of the child;
• the child was resident in Canada and lived with you in 2000;
• no one else is claiming this credit for the child;
• no one is claiming a spousal amount or an equivalent-to-spouse amount for the child; and
• a special allowance under the Children's Special Allowances Act has not been received by anyone (such as a foster parent) for the child.

If you and a supporting individual other than your spouse can claim this credit for the same dependant, you must agree on who will claim the credit. If you cannot agree, only the individual who claimed the tax reduction for the dependant on Form MB428, Manitoba Tax, can claim the credit.

Please provide details of your dependent children born in 1982 or later in the chart at the end of Form MB428, Manitoba Tax.

Property tax credit

Who can claim the 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:

• you paid rent or property tax on a principal residence (defined on page 6) in Manitoba in 2000;
• your occupancy cost (defined on page 6) was more than $250; and
• you were 16 or older at the end of the year.

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 resident homeowners tax assistance of $325 was either deducted from your 2000 property tax statement, or received by you after you applied for it.

Who cannot claim the property tax credit?

You cannot claim the property tax credit if you were living in the home of someone who, for 2000:

• will claim you as a dependant;
• will claim a spousal amount for you or to whom you will transfer part or all of your age amount or disability amount; or
• has received or will receive a property tax credit.

Did you have a spouse at the end of the year?

If you had a spouse at the end of the year, you and your spouse have to decide who will claim the property tax credit (and the personal and school tax credits) as only one of you can claim these credits for both of you.

Did you or your spouse receive provincial or municipal social assistance payments in 2000?

If so, you can claim only a portion of the personal tax credit (and property and school tax credits). Enter on line 41 the number shown in box 14 of your T5007 slip or that of your spouse, whichever is less.

Is 2000 the first year we consider you to have a spouse?

If so, one spouse can claim a property tax credit on his or her residence before you became spouses, and on your common residence after you became spouses. If you do not claim your spouse as a dependant, your spouse can also claim his or her separate residence before you became spouses.

When you calculate your credit, net family income (line 3 on Form MB479) includes both spouses' net incomes for the year.

Were you and your spouse living apart at the end of the year for medical reasons?

If so, and you and your spouse occupied separate residences for part or all of the year, both you and your spouse can claim separate property tax credits. One spouse claims a credit for the common residence for the year. The other spouse claims a credit for the other residence for the time you were living apart (see "Nursing home fees" on this page).

In this case, net family income (line 3 on Form MB479) is your net income only. Leave line 2 on Form MB479 blank. Be sure to enter your spouse's address in box 6089.

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

If so, both you and your spouse can claim a property tax credit on your separate residences after the separation or divorce. However, only one spouse can claim a property tax credit for the family residence you both lived in before the separation or divorce.

Did your spouse die in 2000?

If your spouse died in 2000, only you, the surviving spouse, can claim the property 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 on Form MB479 blank.

Where there is no surviving spouse, the 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 a property tax credit for the residence. If one person received a shelter allowance, that person has to claim the property tax credit.

Occupancy cost

Your occupancy cost is based on the net property tax paid, resident homeowners tax assistance received, and/or 20% of the total rent paid for 2000. Only the portion exceeding the base amount of $250 will qualify for the property tax credit program for 2000.

Principal residence

You can only claim a property tax credit on one principal residence at a time. A principal residence is a dwelling unit plus up to one-half of a hectare of land on which the dwelling unit is located in Manitoba that you, or you and your spouse, either owned or rented and usually lived in during 2000. 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 2000, claim the rent and/or the property taxes and resident homeowners tax assistance that applies to the time you lived in each residence.

Farmers

See the definition of a principal residence in the preceding paragraph.

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

Line 17 - Total rent paid in Manitoba for 2000

Enter at box 6110 the rent you paid in Manitoba for 2000. If you paid room and board, only claim the part for your room. If you lived in your parent's home, you cannot claim a property tax credit.

Line 18 - Net property tax paid in Manitoba for 2000

If you were a homeowner, enter on line 18 the property tax you paid on your principal residence in Manitoba for 2000 after you deduct any resident homeowners tax assistance 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 - Resident homeowners tax assistance received

Enter on line 19 any resident homeowners tax assistance (RHTA) 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 2000, prorate any RHTA you received to cover the period of ownership. If you received RHTA for more than one residence, total the prorated amounts of all RHTA you received.

School tax credit for homeowners

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

• you were 55 or older at the end of the year;
• your net family income is less than $23,800;
• you or your spouse own, are buying, or are a life tenant of a principal residence; and
• you or your spouse paid more than $160 in school tax for that residence for the year.

If you qualify, see the table on page 8 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 the page called Information for Residents of Manitoba.

Line 30 - School tax paid in Manitoba for 2000

Enter at box 6122 the school portion of the municipal tax you paid on your principal residence in Manitoba for 2000 and subtract $160.

Net property and school tax credits

Line 38 - Shelter allowance program benefits received

Enter on line 38 any payment you or your spouse received under the Shelter Allowances for Elderly Renters (SAFER) or the Shelter Allowances for Family Renters (SAFFR) programs during 2000.

Social assistance recipients (line 41)

If you or your spouse received provincial or municipal social assistance payments in 2000, complete line 41 on Form MB428. If you and your spouse each received Form T5007, or if you or your spouse received more than one Form T5007, enter on line 41 whichever number shown in box 14 is less.

Learning tax credit

You can claim this credit if you were a resident of Manitoba at the end of the year and one of the following applies:

• you are claiming eligible tuition fees paid for 2000 at box 320 on Schedule 11;
• you are claiming the education amount for 2000 at box 321 (part-time credit) or box 322 (full-time credit) on Schedule 11; or
• you are a supporting person who is claiming a transfer of tuition fees or the education amount from a child, grandchild, or spouse on line 324 of your return or at box 360 of your Schedule 2.

The credit is 7% of the total 2000 tuition and education amounts (line 5 of Schedule 11). This applies even if you are a student who does not need to use the full tuition and education amounts to reduce your 2000 federal tax to zero, and you have unused tuition and education amounts available to carry forward to a future year (line 19 of Schedule 11).

If you transfer the unused part to a supporting individual-a spouse, parent, or grandparent-only the supporting person can claim the learning tax credit on the transferred amount.

The total credit claimed by you and a supporting person cannot be more than $700 (7% of a maximum $10,000 in tuition and education amounts).

The credit is not available for unused tuition and education amounts from your 1999 Notice of Assessment or Notice of Reassessment.

Homeowners' school tax credit table

Use this table if you qualify for the school tax credit for homeowners (see page 7). Find your net family income below. Enter on line 29 on Form MB479, Manitoba Credits, the amount shown beside your net family income.