5007-D (Front) 
 
2011 T1 General 
 
Manitoba 
 
Provincial Worksheet 
 
Use these charts to do some of the calculations you may need to complete Form 
MB428, Manitoba Tax. 
 
You can find more information about completing these calculations in the 
forms book. 
 
Keep this worksheet for your records. Do not attach it to the return you send 
us. 
 
Line 5808 - Age amount 
 
Line 1: Maximum amount 3,728.00 
Line 2: Your net income from line 236 of your return ^
Line 3: Base amount 27,749.00 
Line 4: Line 2 minus line 3 (if negative, enter "0") = ^
Line 5: Applicable rate multiple by 15% 
Line 6: Multiply line 4 by line 5. = ^
Line 7: Line 1 minus line 6 (if negative, enter "0") = ^
Enter this amount on line 5808 of Form MB428. 
 
Line 5820 - Amount for infirm dependants age 18 or older 
 
Complete this calculation for each dependant. 
 
Line 1: Base amount 8,720.00 
Line 2: Dependant's net income (line 236 of his or her return) ^
Line 3: Line 1 minus line 2 (if negative, enter "0") (maximum $3,605) = ^
Line 4: If you claimed this dependant on line 5816, enter the amount claimed. 
^
Line 5: Allowable amount for this dependant: Line 3 minus line 4 (if 
negative, enter "0") = ^
 
Enter, on line 5820 of Form MB428, the total amount claimed for all 
dependants. 
 
Line 5840 - Caregiver amount 
 
Complete this calculation for each dependant. 
 
Line 1: Base amount 15,917.00 
Line 2: Dependant's net income (line 236 of his or her return) ^
Line 3: Line 1 minus line 2 (if negative, enter "0") (maximum $3,605) = ^
Line 4: If you claimed this dependant on line 5816, enter the amount claimed. 
^
Line 5: Allowable amount for this dependant: Line 3 minus line 4 (if 
negative, enter "0") = ^
 
Enter, on line 5840 of Form MB428, the total amount claimed for all 
dependants. 
 
Line 5844 - Disability amount (for self) 
 
(supplement calculation if you were under 18 years of age on December 31, 
2011) 
 
Line 1: Maximum supplement 3,605.00 
Line 2: Total of child care and attendant care expenses for you, claimed by 
you or by another person ^
Line 3: Base amount 2,112.00 
Line 4: Line 2 minus line 3 (if negative, enter "0") = ^
Line 5: Line 1 minus line 4 (if negative, enter "0") = ^
 
Enter, on line 5844 of Form MB428, $6,180 plus the amount from line 5 
(maximum $9,785), unless you are completing this chart to calculate the 
amount at line 5848. 
 
 
5007-D (Back) 
 
Provincial Worksheet (continued) 
 
Line 5848 - Disability amount transferred from a dependant 
 
Complete this calculation for each dependant. 
 
Line 1: Base amount 6,180.00 
Line 2: If the dependant was under 18 years of age on December 31, 2011, 
enter the amount from line 5 of the calculation for line 5844 for the 
dependant. If the dependant was 18 years of age or older, enter "0". ^
Line 3: Add lines 1 and 2. = ^
Line 4: Total of amounts your dependant can claim on lines 5804 to 5840 of 
his or her Form MB428 ^
Line 5: Add lines 3 and 4. = ^
Line 6: Dependant's taxable income (line 260 of his or her return) ^
Line 7: Allowable amount for this dependant: Line 5 minus line 6 (if 
negative, enter "0"). Enter, on line 5848 of Form MB428, the amount on line 3 
or line 7, whichever is less. = ^
 
Enter, on line 5848 of Form MB428, the total amount claimed for all disabled 
dependants. 
 
If, at the end of the year, you and your dependant were not residents of the 
same province or territory, special rules may apply. Call the Canada Revenue 
Agency to determine the amount you can claim. 
 
Line 5872 - Allowable amount of medical expenses for other dependants 
 
Complete this calculation for each dependant. 
 
Line 1: Medical expenses for other dependant ^
Line 2: Enter $1,728 or 3% of the dependant's net income (line 236 of his or 
her return), whichever is less. ^
Line 3: Line 1 minus line 2 (if negative, enter "0") = ^
 
Enter, on line 5872 of Form MB428, the total amount claimed for all other 
dependants. 
 
Line 6152 - Manitoba dividend tax credit 
 
Calculate the amount to enter on line 6152 of Form MB428 by completing one of 
the two following calculations: 
 
– If you entered an amount on line 120 but no amount on line 180 of your 
return, complete the following:  
 
Line 120 of your return ^
Multiplied by 11% = ^
Enter this amount on line 6152 of Form MB428. 
 
– If you entered amounts on lines 180 and 120 of your return, complete the 
following: 
 
Line 1: Line 120 of your return ^
Line 2: Line 180 of your return ^
Line 3: Line 1 minus line 2 = ^
Line 4: Line 2 multiplied by 1.75% = ^
Line 5: Line 3 multiplied by 11% = ^
Line 6: Add lines 4 and 5. = ^
Enter this amount on line 6152 of Form MB428. 
 
Line 54 - Manitoba political contribution tax credit 
 
If your total political contributions (line 53 of Form MB428) were $1,275 or 
more, enter $650 on line 54 of Form MB428. 
 
Otherwise, complete the appropriate column depending on the amount on line 
53. 
 
*** Transcriber's Note: Use column 1 if your total contributions are $400 or 
less. Use column 2 if your total contributions are more than $400 but not 
more than $750. Use column 3 if your total contributions are more than $750 
but not more than $1,275. *** 
 
Column 1: Line 53 is $400 or less 
Line 1: Enter your total contributions. ^
Line 2: 0.00 ^
Line 3: Line 1 minus line 2 (cannot be negative) = ^
Line 4: Rate 75% ^
Line 5: Multiply line 3 by 75% = ^
Line 6: 0.00 
Line 7: Add lines 5 and 6. = ^
Enter this amount on line 54 of Form MB428. 
 
Column 2: Line 53 is more than $400 but not more than $750 
Line 1: Enter your total contributions. ^
Line 2: 400.00 
Line 3: Line 1 minus line 2 (cannot be negative) = ^
Line 4: Rate 50% 
Line 5: Multiply line 3 by 50% = ^
Line 6: 300.00 
Line 7: Add lines 5 and 6. = ^
Enter this amount on line 54 of Form MB428. 
 
Column 3: Line 53 is more than $750 
Line 1: Enter your total contributions. ^
Line 2: 750.00 
Line 3: Line 1 minus line 2 (cannot be negative) = ^
Line 4: Rate 33.33% 
Line 5: Multiply line 3 by 33.33% = ^
Line 6: 475.00 
Line 7: Add lines 5 and 6. = ^
Enter this amount on line 54 of Form MB428.