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Do I need to report the Rebate I received on my personal income tax return? Yes. When completing the Manitoba Income Tax Form MB479 – Manitoba Credits, you will be required to reduce your school taxes paid by the value of the Rebate when applying for the School Tax Credit for Homeowners.
- School Tax Rebate
The Rebate calculation is based on the total of residential...
- Primary Caregiver Tax Credit
Submit a copy of the registration form to the Manitoba Tax...
- Education Property Tax Credit
Education Property Tax Credit. If you own your home and pay...
- Manitoba Tax Assistance Office
MANITOBA TAX ASSISTANCE OFFICE Objectives. To provide...
- Finance
About Manitoba Finance Manitoba Finance is responsible for...
- School Tax Rebate
The education property tax credit is a refundable tax credit which is claimed on form MB479 of the personal tax return. This credit is available to renters or homeowners who were resident in Manitoba and age 16 or older on December 31 of the tax year. After increases announced in the Manitoba 2011 Budget, the credit is equal to the lesser of ...
Seniors School Tax Rebate: Manitoba seniors who live in their own homes may be eligible for the Seniors’ School Tax Rebate. Learn more. Senior households with income under $40,000 may be eligible for an additional EPTC of up to $250. The Credit is claimed on the Manitoba Income Tax Form MB479 – Manitoba Credits. Learn more.
The process that allows new or first time homeowners who are eligible to apply the basic $350.00 Education Property Tax Credit on the property tax statement for their principal residence has been streamlined, reducing costs for Manitobans and the province. Instead of applying to Manitoba Finance during a limited period of the year, homeowners ...
- Overview
- On this page
- New for 2023
- Manitoba tax credit programs
- Form MB428 – Manitoba Tax
- Schedule MB428-A – Manitoba Family Tax Benefit
- Form MB479 – Manitoba Credits
- Download a copy of Manitoba tax information for 2023
- Prior years
•New for 2023
•Manitoba tax credit programs
•Form MB428 – Manitoba Tax
•Schedule MB428-A – Manitoba Family Tax Benefit
•Form MB479 – Manitoba Credits
•Download a copy of Manitoba tax information for 2023
The personal income levels used to calculate your Manitoba tax have changed.
The basic personal amount has changed.
Changes have been made to the education property tax credit, seniors school tax rebate and school tax credit for homeowners.
The Manitoba mineral exploration tax credit and the green energy equipment tax credit have been made permanent.
Even if you do not have to pay tax, you may be entitled to the primary caregiver tax credit, personal tax credit, education property tax credit, renters tax credit, seniors school tax rebate, and school tax for credit for homeowners.
Claims for most Manitoba credit amounts must be made within three years of the end of the tax year they relate to. To claim these amounts, attach a completed Form MB479, Manitoba Credits, and any other applicable forms, to your income tax and benefit return.
Who should complete Form MB428
Complete Form MB428 if one of the following applies: You were a resident of Manitoba on at the end of the year You were a non-resident of Canada in 2023 and any of the following applies: You earned income from employment only in Manitoba You received income from a business with a permanent establishment only in Manitoba
Completing Form MB428
Fill out Part A – Manitoba tax on taxable income Calculate your tax on taxable income using the chart in Part A Fill out Part B – Manitoba non-refundable tax credits The eligibility conditions and rules for claiming most Manitoba non-refundable tax credits are the same as those for the federal non-refundable tax credits. However, the amount and calculation of most Manitoba non-refundable tax credits are different from the corresponding federal credits. If you are a newcomer to Canada or an emigrant As a newcomer or an emigrant, you may be limited in the amount you can claim for certain provincial non-refundable tax credits. If you reduced your claim for any of the following federal amounts, you also need to reduce your claim for the corresponding provincial amount in the same manner: For examples on how to calculate these amounts, see Guide T4055, Newcomers to Canada. Expand all - part B Collapse all - part B Line 58200 – Amount for infirm dependants age 18 or older You can claim up to $3,605 for each of your (or your spouse's or common‑law partner's) dependent children or grandchildren born in 2005 or earlier who has an impairment in physical or mental functions. You can also claim this amount for more than one person if each one meets all of the following conditions: They are your (or your spouse's or common-law partner's) parent, grandparent, brother, sister, aunt, uncle, niece, or nephew They were 18 years of age or older They were dependent on you (or on you and others) because of an impairment in physical or mental functions They were a resident of Canada at any time in the year You cannot claim this amount for a person who was only visiting you. Parent A parent includes someone you were completely dependent upon and who had custody and control of you when you were under 19 years of age. Child A child includes someone who is completely dependent upon you for support and whom you have custody and control of, even if they are older than you. You can claim this amount only if the dependant's net income from line 23600 of their return (or the amount that it would be if they filed a return) is less than $8,720. If you had to make support payments for a child, you cannot claim an amount on line 58200 for that child unless both of the following conditions apply: You were separated from your spouse or common-law partner for only part of 2023 because of a breakdown in your relationship You did not claim any support amounts paid to your spouse or common-law partner on line 22000 of your return If both of these conditions are met, you can claim whichever of the following amounts is better for you: line 58200 of your Form MB428 line 22000 of your return How to claim this amount Complete the calculation for line 58200 using Worksheet MB428. If you are claiming this amount for more than one dependant, enter the total amount on line 58200 of your Form MB428. The CRA may ask for a signed statement from a medical practitioner showing when the impairment began and how long it is expected to last. You do not need a signed statement from a medical practitioner if the CRA already has an approved Form T2201, Disability Tax Credit Certificate, for a specified period. The notice of determination will show which years you are eligible for. Claim made by more than one person If you and another person support the same dependant, you can split the claim for that dependant. However, the total amount of your claim and the other person's claim cannot be more than the maximum amount allowed for that dependant. Line 58325 – Fitness amount If you were a resident of Manitoba at the end of the year, you can claim up to $500 for fees paid in 2023 on registration or membership for a prescribed program of physical activity for the following individuals: yourself, if you are under 25 years of age at the end of the year your (or your spouse's or common law partner's) child under 18 years of age at the end of the year your spouse or common law partner, if they were a young adult The young adult must have been between 18 and 24 years of age at the end of the year. If you have a spouse or common law partner, only one of you can claim the fitness amount for a child, or spouse or common law partner who is a young adult. You and your spouse or common law partner have to decide who will claim this amount for that individual. Individuals with disabilities If a child or young adult is eligible for the disability tax credit, an additional amount of $500 can be claimed, as long as a minimum of $100 is paid on registration or membership fees for a prescribed program of physical activity. If you paid an amount that would qualify to be claimed as child care expenses (line 21400 of your return) and the fitness amount, you must first claim this amount as child care expenses. Any unused part can be claimed for the fitness amount. Prescribed program To qualify for this amount, a program must meet all of the following conditions: be ongoing (a weekly program offered by a club, association, or similar organization, or a membership in an organization lasting at least eight consecutive weeks, or a program lasting at least five consecutive days) be supervised be suitable for children or young adults require significant physical activity (where most of the activities include a significant amount of physical activity contributing to cardio-respiratory endurance, plus muscular strength, muscular endurance, flexibility, and/or balance) For a child or young adult who is eligible for the disability tax credit, the requirement for significant physical activity is met if the activities result in movement and in an observable use of energy in a recreational context. Physical activity includes horseback riding, but does not include activities where, as an essential part, a child or young adult rides on or in a motorized vehicle. Reimbursement of an eligible expense You can only claim the part of the amount that you have not been, or will not be, reimbursed for. However, you can claim the full amount if the reimbursement is reported in your income (such as a benefit shown on a T4 slip) and you did not deduct the reimbursement anywhere else on your return. Line 58326 – Children's arts amount You can claim up to $500 per child for fees paid in 2023 relating to the cost of registration or membership for your (or your spouse's or common law partner's) child in a prescribed program of artistic, cultural, recreational, or developmental activity. The child must have been under 16 years of age (or under 18 years of age if eligible for the disability tax credit on line 58440 of Form MB428) at the start of the year an eligible arts expense was paid. You can claim this amount if another person has not claimed the same fees and the total claimed is not more than the maximum allowable amount if only one of you were making the claim. Children with disabilities If the child is eligible for the disability tax credit and is under 18 years of age at the start of the year, you can claim an additional $500 if at least $100 is paid for registration or membership fees for a prescribed program in an artistic activity. Eligible expenses do not include amounts that can be claimed for the fitness amount (line 58325 of Form MB428) or as a deduction by any person, such as the child care expenses deduction (line 21400 of the return). In addition, eligible expenses do not include amounts that any person has claimed as a tax credit. Programs that are part of a school curriculum are not eligible. If an organization provides your child with two distinct prescribed programs and one program is eligible for the children’s arts amount and the other program is eligible for the fitness amount, you should receive two receipts. If you receive only one receipt, it must clearly show the amount paid to the organization for each distinct program. Prescribed program To qualify for this amount, a program must be: ongoing (lasting at least eight consecutive weeks, or in the case of children’s camps, five consecutive days) supervised suitable for children The program also has to meet at least one of the following conditions: It contributes to the development of creative skills or expertise in an artistic or cultural activity It provides a substantial focus on wilderness and the natural environment It helps children develop and use particular intellectual skills It includes structured interaction between children where supervisors teach or help children develop interpersonal skills It provides enrichment or tutoring in academic subjects An activity that develops creative skills or expertise is eligible only if it is intended to improve a child's dexterity or co-ordination or helps in acquiring and applying knowledge through artistic or cultural activities such as literary arts, visual arts, performing arts, music, media, languages, customs, and heritage. Reimbursement of an eligible expense You can claim only the part of the amount that you have not been, or will not be, reimbursed for. However, you can claim the full amount if the reimbursement is reported as income (such as a benefit shown on a T4 slip) and you did not deduct the reimbursement anywhere else on your return. Only residents of Manitoba are eligible for this amount. If you were not a resident of Manitoba at the end of the year, you cannot claim this non-refundable tax credit when calculating your Manitoba tax even if you may have received income from a source in Manitoba in 2023. Line 58400 – Caregiver amount You may be able to claim up to $3,605 for each dependant if, at any time in 2023, you (alone or with another person) kept a dwelling where you and that dependant lived. Each dependant must be one of the following: your (or your spouse's or common-law partner's) child or grandchild your (or your spouse's or common-law partner's) brother, sister, niece, nephew, aunt, uncle, parent, or grandparent who was a resident in Canada You cannot claim this amount for a person who was only visiting you. Also, each dependant must meet all of the following conditions: They were 18 years of age or older when they lived with you Their net income in 2023 from line 23600 of their return (or the amount that it would be if they filed a return) was less than $15,917 They were dependent upon you because of an impairment in physical or mental functions, or they were your (or your spouse's or common-law partner's) parent or grandparent born in 1958 or earlier If you had to make support payments for a child, you cannot claim an amount on line 58400 for that child unless both of the following conditions apply: You were separated from your spouse or common-law partner for only part of 2023 because of a breakdown in your relationship You did not claim any support amounts paid to your spouse or common-law partner on line 22000 of your return If both of these conditions are met, you can claim whichever of the following amounts is better for you: line 58400 of your Form MB428 line 22000 of your return How to claim this amount Complete the calculation for line 58400 using Worksheet MB428. If you are claiming this amount for more than one dependant, enter the total amount on line 58400 of your Form MB428. Claim made by more than one person If you and another person support the same dependant, you can split the claim for that dependant. However, the total amount of your claim and the other person's claim cannot be more than the maximum amount allowed for that dependant. If you or someone else is claiming the caregiver amount (line 58400) for a dependant, you cannot claim the amount for infirm dependants age 18 or older (line 58200) for that dependant. If someone other than you is claiming the amount for an eligible dependant (line 58160), you cannot claim the caregiver amount for that dependant. Line 58560 – Your tuition and education amounts Complete Schedule MB(S11), Manitoba Tuition and Education Amounts. If you claimed the Canada training credit (CTC) on line 45350 of your return, the amount you enter on line 59140 of your Schedule MB(S11) is already reduced by the CTC claimed. Transferring amounts If you do not use all of your 2023 tuition and education amounts to reduce your provincial income tax to zero, you can transfer all or part of your unused tuition and education amounts available to one of the following designated individuals: your spouse or common‑law partner (who would claim it on line 59090 of their Schedule MB(S2)) your parent or grandparent (who would claim it on line 58600 of their Form MB428) your spouse's or common‑law partner's parent or grandparent (who would claim it on line 58600 of their Form MB428) If your spouse or common-law partner is claiming an amount for you on line 58120 or line 58640 of their Form MB428, you cannot transfer your unused tuition and education amounts for the current year to your (or your spouse's or common-law partner's) parent or grandparent. To designate who can claim the transferred amount and to specify the provincial amount they can claim, complete any of the following forms that you received as a student: Form T2202, Tuition and Enrolment Certificate Form TL11A, Tuition and Enrolment Certificate – University Outside Canada Form TL11C, Tuition and Enrolment Certificate – Commuter to the United States Complete the "Transfer or carryforward of unused amounts" section of Schedule MB(S11) to transfer an amount. Carrying forward amounts Complete the "Transfer or carryforward of unused amounts" section of Schedule MB(S11) to calculate the amount you can carry forward to a future year. This amount is the part of your tuition and education amounts that you are not claiming for the current year and are not transferring to a designated individual. Supporting documents If you are filing a paper return, attach your completed Schedule MB(S11). Keep your supporting documents in case you are asked to provide them later. Fill out Part C – Manitoba tax Complete this part to calculate your Manitoba tax. Expand all - part C Collapse all - part C Line 69 – Manitoba political contribution tax credit You can claim this credit if, in 2023, you contributed to a registered Manitoba political party or candidates seeking election to the Manitoba Legislature. How to claim this credit Enter your total political contributions made in 2023 on line 61794 of your Form MB428. Then calculate and enter your credit on line 69 as follows: For contributions of more than $2,325, enter $1,000 on line 69 of your Form MB428 For contributions of $2,325 or less, complete the calculation for line 69 on Worksheet MB428 Supporting documents If you are filing a paper return, attach the official receipt (signed by the official representative of the political party or candidate) for each contribution. Line 71 – Labour-sponsored funds tax credit You can claim this credit for eligible investments you made in a labour-sponsored venture capital (LSVC) corporation in 2023 (that you did not claim a credit for on your 2022 return) or in the first 60 days of 2024. If a registered retirement savings plan (RRSP) for a spouse or common‑law partner became the first registered holder of the share, either the RRSP contributor or the annuitant may claim this credit for that share. For investments made in an LSVC corporation registered: before July 1, 2006, your claim cannot be more than $750 after June 30, 2006, your claim for the total investment made in all LSVC corporations cannot be more than $1,800 Enter the credit shown on your Slip T2C (MAN.) on line 71 of your Form MB428. Supporting documents If you are filing a paper return, attach your Slip T2C (MAN.).
•Line 5 – Age amount for spouse or common-law partner who was born in 1958 or earlier
Claim $2,065 if you claimed a transfer of your spouse's or common‑law partner's age amount on line 1 of your Schedule MB(S2) and the amount on line 1 is more than the amount on line 11 of that schedule.
•Line 6 – Disability amount for spouse or common‑law partner
Claim $2,752 if you claimed a transfer of your spouse's or common‑law partner's disability amount on line 3 of your Schedule MB(S2) and the amount on line 12 is more than the amount on line 4 of that schedule.
•Line 7 – Disability amount for self or for a dependant other than your spouse or common‑law partner
Enter on line 60720 the number of disability claims you are making.
Complete Form MB479 if you were a resident of Manitoba at the end of the year and want to apply for the personal tax credit, the education property tax credit, the renters tax credit, the seniors school tax rebate and/or the school tax credit for homeowners.
•Personal tax credit
Individuals who qualify
You must have been a resident of Manitoba at the end of the year to claim this credit.
If you were 19 years of age or older at the end of the year, read "Individuals who do not qualify" to make sure you still qualify.
If you were under 19 years of age at the end of the year, you can only claim this credit if one of the following applies to you:
The Manitoba tax information for 2023 is available in PDF.
This PDF is not available to order.
For people with visual impairments, the following alternate formats are also available:
•E-text
•Large print pdf
While all Canada Revenue Agency web content is accessible, we also provide our forms and publications in alternate formats (digital audio, electronic text, Braille, and large print) to allow persons with disabilities to access the information they need.
Previous-year information is also available.
Education Property Tax Credit. If you own your home and pay property taxes, you could be eligible to save up to $350.00 for the 2024 tax year with the Manitoba government’s Education Property Tax Credit (EPTC). The credit helps to cover the school taxes you pay, either directly on your municipal property tax statement or through your income ...
People also ask
Does mb479 – Manitoba credits reduce school taxes?
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Where can I find information about Manitoba tax and credits?
Manitoba Credits MB479 - Eligibility for School Tax Credits. Online Form. Department/Crown: Finance
