Manitoba Tax MB428
T1 General - 2023

Part A - Manitoba tax on taxable income
Enter your taxable income from line 26000 of your return    1 
       
Use the amount from line 1 to complete the appropriate column below.
If line 1 is $36,842 or less If line 1 is more than $36,842, but not more than $79,625 If line 1 is more than $79,625
 
Amount from line 1.  2 
- - -  3 
Line 2 minus line 3 (cannot be negative) = = =  4 
x x x  5 
Multiply line 4 by line 5 = = =  6 
+ + +  7 
Add line 6 and 7
Manitoba tax on taxable income		 = = =  8 
Enter the amount from line 8 on line 58 and continue at line 9.
                 

Part B - Manitoba non-refundable tax credits

Internal use only 56060
Basic personal amount claim $15,000 58040  9 
Age amount (if you were born in 1958 or earlier) (use Worksheet MB428) (maximum $3,728) 58080 +  10 
Spouse or common-law partner amount
   Base amount  11 
   Your spouse's or common-law partner's net income from line 23600 of their return -  12 
   Line 11 minus line 12 (if negative, enter "0") (maximum $9,134) 58120 =   +  13 
Amount for an eligible dependant
   Base amount  14 
   Your eligible dependant's net income from line 23600 of their return -  15 
   Line 14 minus line 15 (if negative, enter "0") (maximum $9,134) 58160 =   +  16 
Amount for infirm dependants age 18 or older
(use Worksheet MB428)		 58200 +  17 
Add lines 9, 10, 13, 16 and 17 =  18 
 
CPP or QPP contributions:
   Amount from line 30800 of your return 58240  •19 
   Amount from line 31000 of your return 58280 +  •20 
Employment Insurance premiums:
   Amount from line 31200 of your return 58300 +  •21 
   Amount from line 31217 of your return 58305 +  •22 
Volunteer firefighters' amount
(amount from line 31220 of your return)		 58315 +  23 
Search and rescue volunteers' amount
(amount from line 31240 of your return)		 58316 +  24 
Fitness amount 58325 +  25 
Children's arts amount (maximum $500 per child) 58326 +  26 
Adoption expenses (maximum $10,000 per child) 58330 +  27 
Add lines 19 to 27 Subtotal for Schedule MB(S2) =   +  28 
Line 18 plus line 28 =  29 
                                         
Continue on the next page.   
 
2

Part B - Manitoba non-refundable tax credits (continued)
Amount from line 29 of the previous page  30 
Pension income amount (maximum $1,641) 58360 +  31 
Caregiver amount
(use Worksheet MB428)		 58400 +  32 
Add lines 30 to 32 Subtotal for Worksheet MB428 =  33 
Disability amount for self
(claim $6,180 or, if you were under 18 years of age, use Worksheet MB428)		 58440 +  34 
Disability amount transferred from a dependant
(use Worksheet MB428)		 58480 +  35 
Add lines 33 to 35 Subtotal for Schedule MB(S11) =  36 
Interest paid on your student loans
(amount from line 31900 of your return)		 58520 +  37 
Your tuition and education amounts
(attach Schedule MB(S11))		 58560 +  38 
Tuition and education amounts transferred from a child 58600 +  39 
Amounts transferred from your spouse or common-law partner
(attach Schedule MB(S2)) 		 58640 +  40 
Family tax benefit
(attach Schedule MB428-A)		 61470 +  41 
Add lines 36 to 41 =  42 
 
Medical expenses:
Amount from line 33099 of your return 58689  43 
Amount from line 23600 of your return  44 
Applicable rate x  45 
Line 44 multiplied by the percentage from line 45 =  46 
Enter whichever is less: $1,728 or or the amount from line 46. -  47 
Line 43 minus line 47 (if negative, enter "0") =  48 
Allowable amount of medical expenses for other dependants
(use Worksheet MB428)		 58729 +  49 
Line 48 plus line 49 58769 =   +  50 
Line 42 plus line 50 58800 =  51 
Manitoba non-refundable tax credit rate x  52 
Line 51 multiplied by the percentage from line 52 58840 =  53 
Donations and gifts:
Amount from line 13 of your federal Schedule 9 x 10.8% =  54 
Amount from line 14 of your federal Schedule 9 x 17.4% = +  55 
Line 54 plus line 55 58969 =   +  56 
Line 53 plus line 56
Enter this amount on line 61.		 Manitoba non-refundable tax credits 61500 =  57 
                                         
Continue on the next page.   
 
3

Part C - Manitoba tax
Manitoba tax on taxable income from line 8  58 
Manitoba tax on split income (complete Form T1206) 61510 +  •59 
Line 58 plus line 59 =  60 
 
Enter your Manitoba non-refundable tax credits from line 57  61 
Manitoba dividend tax credit
(use Worksheet MB428) 61520 +  •62 
Manitoba minimum tax carryover:
Amount from line 40427 of your return x  50% = 61540 +  •63 
Add lines 61 to 63 =   -  64 
Line 60 minus line 64 (if negative, enter "0") =  65 
           
Manitoba additional tax for minimum tax purposes:
Form T691: line 111 minus line 112  x 50% = +  66 
Line 65 plus line 66 =  67 
 
Manitoba political contributions made in 2023 61794  68 
Manitoba political contribution tax credit
(use Worksheet MB428)		 (maximum $1,000) -  69 
Line 67 minus line 69 (if negative, enter "0") =  70 
 
Enter your labour-sponsored funds tax credit from Slip T2C(MAN.) (maximum $0)  60800  •71 
Line 70 minus line 71 (if negative, enter "0") =  72 
 
Provincial foreign tax credit (complete Form T2036) -  73 
Line 72 minus line 73 =  74 
 
Manitoba community enterprise development tax credit (complete Form T1256) 60830 -  •75 
Line 74 minus line 75 (if negative, enter "0") =  76 
 
Manitoba small business venture capital tax credit for individuals
(complete Form T1256-1)		 (maximum $120,000) 60850 -  •77 
Line 76 minus line 77 (if negative, enter "0") =  78 
 
Manitoba employee share purchase tax credit (complete Form T1256-2) (maximum $67,500) 60860 -  •79 
Line 78 minus line 79 (if negative, enter "0") =  80 
 
Manitoba mineral exploration tax credit (complete Form T1241) 60920 -  •81 
Line 80 minus line 81 (if negative, enter "0").
Enter the result on line 42800 of your return.		 Manitoba tax =  82