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.

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.

Homeowners

If you are a homeowner who has received the Manitoba resident homeowners tax assistance of $ 250 by application or as a reduction from you 1997 realty tax statement, do not complete the Manitoba property tax credit calculation if either of the following apply:

• your are 64 years of age or younger and your net family income is more than $ 27,500; or
• you are 65 years or older and your net family income is more than $ 37,500.

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 Revenue Canada. You can find the address and telephone numbers listed under "Revenue Canada" in the Government of Canada section of your telephone book.