Manitoba Credits MB479
T1 General - 2023

You can claim these refundable tax credits even if you do not have to pay any tax. If it is more than the taxes you have to pay, you may get a refund for the difference.

Complete the calculations that apply to you and attach a copy of this form to your return.

For more information about these credits, go to canada.ca/mb-tax-info.


Family income    Column 1
You		 Column 2
Your spouse or
common-law
partner
Enter the net income amount from line 23600 of the return  1   1 
Total of the universal child care benefit (UCCB) repayment (line 21300 of the return) and the registered disability savings plan (RDSP) income repayment (included on line 23200 of the return) +  2  +  2 
Line 1 plus line 2 =  3  =  3 
Total of the UCCB income (line 11700 of the return) and RDSP income (line 12500 of the return) -  4  -  4 
Line 3 minus line 4 (if negative, enter "0") =  5  =  5 
Add the amounts from line 5 of columns 1 and 2.
Enter this amount on line 18.		 Family income  6 
                     
If you and your spouse or common-law partner occupied separate principal residences for medical reasons at the end of the year, do not complete lines 1 to 5 of column 2.
Enter their address on line 60890.
60890
                       

Personal tax credit

 (Claim?   Yes  No)
Basic credit  7 
Age credit for self (if you were born in 1958 or earlier) Claim $113   +  8 
 
Basic credit for spouse or common-law partner Claim $195      9 
Age credit for spouse or common-law partner
(if they were born in 1958 or earlier)		 Claim $113 +  10 
Disability credit for spouse or common-law partner Claim $113 +  11 
Add lines 9 to 11. 60900 =   +  12 
 
Credit for an eligible dependant claimed on line 58160 of Form MB428 Claim $195   +  13 
Disability credit for self or for a dependant other than your spouse or common-law partner
Number of disability claims 60950 x   $113 =  +  14 
Credit for disabled dependants born in 2005 or earlier
Number of disabled dependants 60970 x  $62 =  +  15 
Credit for dependent children born in 2005 or later
Number of dependent children 60999 x  $26 =  +  16 
Add the amounts on lines 7, 8, and 12 to 16 Total credits  61050 =  17 
Amount from line 6 x   1% = -  18 
Line 17 minus line 18 (if negative, enter "0")
Enter this amount on line 64.		 Personal tax credit =  19 
 
If you are not claiming the education property tax credit, renters tax credit, seniors' school tax rebate, or school tax credit for homeowners, enter "0" on line 72 and continue on line 73. Otherwise, continue with the next section.

Continue on the next page   
 
2

Education property tax credit
                       
Complete the declaration below to claim (calculate) the education property tax credit.
 
If you shared accommodation and owned the property with another individual, only one of you can claim this credit for that residence for the same period in the year.
 
Declaration for the education property tax credit
               
By signing my return, I declare the following information about my principal residence(s) in Manitoba during 2023:
Column A
Address		 Column B
Number of days resident (1)		 Column C
Net school taxes paid		 Column D
Name of any individual(s) who shared accommodation with you (2)		 Column E
Municipality payment was made to		 Column F
Roll number
Total 
(1) The number of days you owned and lived at the property
(2) Other than your spouse or common-law partner and/or dependent children.
                             
Net School taxes paid (total of column C above) 61120 +  20 
Manitoba education property tax credit advance received on your property tax statement (if not received, enter "0") 61140 +  21 
Line 20 plus line 21 61160 =  22 
Applicable percentage x  23 
Line 22 multiplied by the percentage from line 23 =  24 
 
Complete lines 25 to 27 only if you (or your spouse or common-law partner) were 65 years of age or older at the end of the year. If both of you were under 65 years of age at the end of the year, enter $350 on line 28, and continue on line 29.
 
Basic credit for individuals 65 years of age or older  25 
Amount from line 6 x 0.5% = -  26 
Line 25 minus line 26 =  27 
 
If you (or your spouse or common-law partner) were 65 years of age or older at the end of the year, enter $350 or the amount from line 27, whichever is more.
If both of you were under 65 years of age at the end of the year, enter $350.		  28 
Number of days resident (total of column B above) 61163 ÷ 365 = x  29 
Line 28 multiplied by line 29 =  30 
 
Enter whichever is less: amount from line 24 or 30  31 
Amount of Manitoba education property tax credit advance received from line 21. -  32 
Line 31 minus line 32 (if negative, enter "0") Education property tax credit =  33 

Continue on the next page   
 
3

Renters tax credit

Complete the declaration below to claim (calculate) the renters tax credit.

Only one person can claim this credit for a given residence for a given month.

A person cannot claim this credit for any month for a residence they shared with the owner of the residence.

Declaration for the renters tax credit
             
By signing my return, I declare the following information about my rental in Manitoba during 2023:
Column A
Rental address		 Column B
Rent paid		 Column C
Number of months (3)		 Column D
Name of any individual(s) who shared accommodation with you (4)		 Column E
Name of landlord payment was made to
Total 
(3) You must qualify and have resided at the address for more than half of the days of the month being claimed
(4) Other than your spouse or common-law partner and/or dependent children.
                             
Amount from line 33  34 
Rent paid (total of column B from the second table) 61165  •35 
 
If you (or your spouse or common-law partner) were 65 years of age or older at the end of the year, complete lines 36 to 40. If both of you were under 65 years of age at the end of the year, enter "0" on line 40 and continue at line 41.
 
Base amount  36 
Amount from line 6 x 0.75% =
(maximum $300)		 -  37 
Line 36 minus line 37 =  38 
Number of months in the year ÷  39 
Line 38 divided by line 39 =  40 
 
Enter whichever is more:: amount from line 40 or $43.75.  41 
Number of months
(total of column C from the second table above)		 61167 x  42 
Line 41 multiplied by line 42 =  43 
Enter whichever is less: amount from line 35 or 43 Renters tax credit +  44 
Line 34 plus line 44 =  45 
 

Seniors' school tax rebate

 (Claim?   Yes  No)
Complete lines 46 to 56 if all of the following conditions are met:
  • You (or your spouse or common-law partner) were a homeowner.
  • You (or your spouse or common-law partner) 65 years of age or older at the end of the year.
  • Your family income (line 6) is less than $63,500
Otherwise, enter "0" on line 56 and continue on line 57.
                       
Note: The person who claims the education property tax credit (line 33) must also be the person who claims the seniors' school tax rebate.
 
Gross school taxes assessed in Manitoba for 2023 that apply to your principal residence. Include the community revitalization levy amounts in lieu of school taxes from your municipal property tax statement, if any. 61170  46 
Applicable percentage x  47 
Line 46 multiplied by the percentage from line 47 =  48 
Amount from line 31. -  49 
Line 48 minus line 49 (if negative, enter "0") (maximum $235) =  50 
 
Amount from line 6.  51 
Base amount -  52 
Line 51 minus line 52 (if negative, enter "0") =  53 
Applicable percentage x  54 
Line 53 multiplied by the percentage from line 54 =   -  55 
Line 50 minus line 55
(if negative, enter "0")		 Seniors' school tax rebate =   +  56 
Line 45 plus line 56 =  57 
 
 
Continue on the next page   
 
4

Amount from line 57  58 
 

School tax credit for homeowners

 (Claim?   Yes  No)
Complete lines 59 to 71 if all of the following conditions are met:
  • You (or your spouse or common-law partner) were a homeowner.
  • You were 55 years of age or older at the end of the year.
  • your family income (line 6) is less than $23,750.
Otherwise, enter "0" on line 71 and continue on line 72.
 
Note:
The person who claims the education property tax credit (line 33) must also be the person who claims the school tax credit for homeowners.
If you were a tenant, you may qualify for a credit. For more information, read "School tax credit for homeowners" section in the Manitoba Information Guide included in your tax package.
                       
If the amount on line 6 is less than $15,000, enter $87.50 on line 65 and continue on line 66. If the amount on line 6 is more than $15,000 but less than $23,750, continue on line 60.  59 
 
Enter the amount from line 6  60 
Base amount -  61 
Line 60 minus line 61
(if negative, enter "0")		 =  62 
Applicable percentage x  63 
Line 62 multiplied by the percentage from line 63 =   -  64 
Line 59 minus line 64
(if negative, enter "0")		 61200 =  65 
 
Amount from line 24  66 
Amount from line 31 -  67 
Line 66 minus line 67
(if negative, enter "0")		 =  68 
Enter your seniors' school tax rebate from line 56. -  69 
Line 68 minus line 69
(if negative, enter "0")		 =    70 
 
Enter whichever is less:
amount from line 65 or 70		 School tax credit for homeowners  61240 +  71 
Line 58 plus line 71 =  72 
                     
 
Enter your personal tax credit from line 19 +  73 
Add lines 72 and 73 =  74 
Employment and Income Assistance (EIA)
If you (or your spouse or common-law partner) did not receive EIA from Manitoba in 2023, do not complete line 75. Instead, enter the amount from line 74 on line 76 and continue at line 77.

If you (or your spouse or common-law partner) did receive EIA from Manitoba in 2023, enter the number from box 14 of your (or your spouse's or common-law partner's) Form T5007, Statement of Benefits (even if it is 0.00). If you and your spouse or common-law partner both received EIA from Manitoba in 2023, enter the number shown in box 14 of either your T5007 slip or theirs, whichever is less.

61255 x  •75 
If you entered a number on line 75, multiply line 74 by line 75.
Otherwise,, enter the amount from line 74.		 =  76 
 
Continue on the next page   
 
5

Other tax credit
Enter the amount from line 76  77 
 
Primary caregiver tax credit (maximum $1,400) 61260 +  •78 
Add lines 77 and 78 =  79 
Fertility treatment tax credit:
Eligible medical expenses for fertility treatments 61268 x 40% =(maximum $8,000) +  80 
Line 79 plus line 80 =  81 
Paid work experience tax credit 61310 +  •82 
Add lines 81 and 82 =  83 
 
Enter your unused odour-control tax credit from your 2022 notice of assessment or reassessment. 61340 +  •84 
Add lines 83 and 84   =  85 
 
                       
Green energy equipment tax credit (purchaser) 61380  •86 
Green energy equipment tax credit (manufacturer) 61390+  •87 
Add lines 86 and 87 =   +  88 
Add lines 85 and 88 =  89 
Enter your book publishing tax credit from Form T1299 61430 +  •90 
Add lines 89 and 90. =  91 
Cultural industries printing tax credit 61480 +  •92 
Add lines 91 and 92. =  93 
Enter your Manitoba community enterprise development tax credit from line 4 of Form T1256. (maximum $27,000) 61484 +  •94 
Add lines 93 and 94. =  95 
Enter your Manitoba employee share purchase tax credit from line 6 of Form T1256-2. (maximum $27,000) 61490 +  •96 
Add lines 95 and 96. =  97 
Teaching expense tax credit:
Eligible teaching supplies expenses
(maximum $1,000)		 61495 x 15% = +  98 
Add lines 97 and 98
Enter this amount on line 47900 of your return.		 Manitoba credits =  99