5007-C (Front) T1 General - 2011 MB428 Manitoba Tax Complete this form, and attach a copy to your return. For more information, see the related line in the forms book. Step 1 - Manitoba non-refundable tax credits Line 5606: For internal use only Line 1 and line 5804: Basic personal amount claim $8,384 ^ Line 2 and line 5808: Age amount (if born in 1946 or earlier) (use provincial worksheet) (maximum $3,728) ^ Spouse or common-law partner Base amount 8,384.00 Minus: his or her net income from page 1 of your return ^ Line 3 and line 5812: Result: (if negative, enter "0") = ^ Amount for an eligible dependant Base amount 8,384.00 Minus: his or her net income from line 236 of his or her return ^ Line 4 and line 5816: Result: (if negative, enter "0") = ^ Line 5 and line 5820: Amount for infirm dependants age 18 or older (use provincial worksheet) ^ CPP or QPP contributions: Line 6 and line 5824: (amount from line 308 of your federal Schedule 1) ^ Line 7 and line 5828: (amount from line 310 of your federal Schedule 1) ^ Employment Insurance premiums: Line 8 and line 5832: (amount from line 312 of your federal Schedule 1) ^ Line 9 and line 5829: (amount from line 317 of your federal Schedule 1) ^ Line 10 and line 5839: Fitness amount ^ Line 11 and line 5841: Children's arts amount (amount from line 370 of your federal Schedule 1) ^ Line 12 and line 5833: Adoption expenses ^ Line 13 and line 5836: Pension income amount (maximum $1,000) ^ Line 14 and line 5840: Caregiver amount (use provincial worksheet) ^ Line 15 and line 5844: Disability amount (for self) ^ Line 16 and line 5848: Disability amount transferred from a dependant (use provincial worksheet) ^ Line 17 and line 5852: Interest paid on your student loans (amount from line 319 of your federal Schedule 1) ^ Line 18 and line 5856: Your tuition and education amounts [attach Schedule MB(S11)] ^ Line 19 and line 5860: Tuition and education amounts transferred from a child [attach Schedule MB(S2)] ^ Line 20 and line 5864: Amounts transferred from your spouse or common-law partner ^ Line 21 and line 6147: Family tax benefit (attach Schedule MB428-A) ^ Medical expenses: Line 22 and line 5868: Amount from line 330 of your federal Schedule 1 ^ Line 23: Enter $1,728 or 3% of line 236 of your return, whichever is less. ^ Line 24: Line 22 minus line 23 (if negative, enter "0") = ^ Line 25 and line 5872: Allowable amount of medical expenses for other dependants (use provincial worksheet) ^ Line 26 and line 5876: Add lines 24 and 25. = ^ Line 27 and line 5880: Add lines 1 through 21, and line 26. = ^ Line 28: Manitoba non-refundable tax credit rate 10.8% Line 29 and line 5884: Multiply line 27 by line 28. = ^ Donations and gifts: Line 30: Amount from line 345 of your federal Schedule 9 ^ multiplied by 10.8% = ^ Line 31: Amount from line 347 of your federal Schedule 9 ^ multiplied by 17.4% = ^ Line 32 and line 5896: Add lines 30 and 31. = ^ Line 33 and line 6150: Add lines 29 and 32. Manitoba non-refundable tax credits = ^ Enter this amount on line 45. Go to Step 2 on the next page. 5007-C (Back) Step 2 - Manitoba tax on taxable income Line 34: Enter your taxable income from line 260 of your return. ^ Complete the appropriate column depending on the amount on line 34. *** Transcriber's Note: Use column 1 if the amount on line 34 is $31,000 or less. Use column 2 if the amount on line 34 is more than $31,000 but not more than $67,000. Use column 3 if the amount on line 34 is more than $67,000. *** Column 1: Line 34 is $31,000 or less Line 35: Enter the amount from line 34. ^ Line 36: 0.00 Line 37: Line 35 minus line 36 (cannot be negative) = ^ Line 38: Rate 10.8% Line 39: Multiply line 37 by 10.8% = ^ Line 40: 0.00 Line 41: Add lines 39 and 40. Manitoba tax on taxable income = ^ Go to Step 3 Column 2: Line 34 is more than $31,000 but not more than $67,000 Line 35: Enter the amount from line 34. ^ Line 36: 31,000.00 Line 37: Line 35 minus line 36 (cannot be negative) = ^ Line 38: Rate 12.75% Line 39: Multiply line 37 by 12.75% = ^ Line 40: 3,348.00 Line 41: Add lines 39 and 40. Manitoba tax on taxable income = ^ Go to Step 3. Column 3: Line 34 is more than $67,000 Line 35: Enter the amount from line 34. ^ Line 36: 67,000.00 Line 37: Line 35 minus line 36 (cannot be negative) = ^ Line 38: Rate 17.4% Line 39: Multiply line 37 by 17.4% = ^ Line 40: 7,938.00 Line 41: Add lines 39 and 40. Manitoba tax on taxable income = ^ Go to Step 3. Step 3 - Manitoba tax Line 42: Enter your Manitoba tax on taxable income from line 41. ^ Line 43 and line 6151: Enter your Manitoba tax on split income from Form T1206. ^ Line 44: Add lines 42 and 43. = ^ Line 45: Enter your Manitoba non-refundable tax credits from line 33. ^ Manitoba dividend tax credit: Line 46 and line 6152: Credit calculated for line 6152 on the Provincial Worksheet ^ Manitoba overseas employment tax credit: Line 47 and line 6153: Amount from line 426 of your federal Schedule 1 ^ multiplied by 50% = ^ Manitoba minimum tax carryover: Line 48 and line 6154: Amount from line 427 of your federal Schedule 1 ^ multiplied by 50% = ^ Line 49: Add lines 45 through 48 = ^ Line 50: Line 44 minus line 49 (if negative, enter "0") = ^ Manitoba additional tax for minimum tax purposes Line 51: Form T691: Line 108 minus line 111 ^ multiplied by 50% = ^ Line 52: Line 50 plus line 51 = ^ Political contribution tax credit Line 53 and line 6140: Manitoba political contributions made in 2011 ^ Line 54: Credit calculated for line 54 on the Provincial Worksheet maximum $650) ^ Line 55: Line 52 minus line 54 (if negative, enter "0") = ^ Labour-sponsored funds tax credit Line 56 and line 6080: Enter your labour-sponsored funds tax credit from Slip T2C(MAN.). ^ Line 57: Line 55 minus line 56 (if negative, enter "0") = ^ Line 58: Enter the provincial foreign tax credit from Form T2036. ^ Line 59: Line 57 minus line 58 = ^ Line 60 and line 6085: Enter your Manitoba community enterprise development tax credit from Form T1256. (maximum $9,000) ^ Line 61: Line 59 minus line 60 (if negative, enter "0") = ^ Line 62 and line 6092: Enter your Manitoba small business venture capital tax credit for individuals from Form T1256-1. (maximum $45,000) ^ Line 63: Line 61 minus line 62 (if negative, enter "0") = ^ Line 64 and line 6083: Enter the Manitoba mineral exploration tax credit from Form T1241. ^ Line 65: Line 63 minus line 64 (if negative, enter "0") = ^ Line 66 and line 6086: Enter the Manitoba tuition fee income tax rebate from Form T1005. ^ Line 67: Line 65 minus line 66 (if negative, enter "0") Manitoba tax = ^ Enter the result on line 428 of your return. Privacy Act, Personal Information Bank number CRA PPU.005