5007-TC (Page 1 of 3) 
 
MB479 
 
T1 General - 2011 
 
Manitoba Credits 
 
Complete this form, and attach a copy to your return if you were a resident 
of Manitoba at the end of the year. 
 
Family income 
 
Column 1-You 
Line 1: Net income amount from line 236 of the return ^
Line 2: Total of Universal Child Care Benefit (UCCB) repayment (line 213 of 
the return) and registered disability savings plan (RDSP) income repayment 
(included on line 232) ^
Line 3: Add lines 1 and 2. = ^
Line 4: Total of UCCB (line 117 of the return) and RDSP income (line 125 of 
the return) ^
Line 5: Line 3 minus line 4 (if negative, enter "0") =^
 
Column 2 - Your spouse or common-law partner 
Line 1: Net income amount from line 236 of the return ^
Line 2: Total of Universal Child Care Benefit (UCCB) repayment (line 213 of 
the return) and registered disability savings plan (RDSP) income repayment 
(included on line 232) ^
Line 3: Add lines 1 and 2. = ^
Line 4: Total of UCCB (line 117 of the return) and RDSP income (line 125 of 
the return) ^
Line 5: Line 3 minus line 4 (if negative, enter "0") = ^
 
Line 6: Add the amounts from line 5 in column 1 and column 2 (if applicable). 
Family income ^
 
Box 6089: If, at the end of the year, you and your spouse or common-law 
partner occupied separate principal residences for medical reasons, do not 
complete lines 1 to 5 of column 2. ^
 
Enter his or her address in the area beside box 6089. ^
 
Personal tax credit (read pages 8 and 9 in the forms book) 
 
Line 7: Basic credit 195.00 
 
Line 8: Age credit for self (if you were 65 years of age or older at the end 
of the year) claim $113 ^
 
Line 9: Basic credit for spouse or common-law partner claim $195 ^
 
Line 10: Age credit for spouse or common-law partner (65 years of age or 
older at the end of the year) claim $113 ^
 
Line 11: Disability credit for spouse or common-law partner claim $113 ^
 
Line 12: 6090 Add lines 9, 10, and 11. = ^
 
Line 13: Credit for an eligible dependant claimed on line 5816 of Form MB428 
claim $195 ^
 
Line 14: Disability credit for self or for a dependant other than your spouse 
or common-law partner 
Line 6095: Number of disability claims ^
multiplied by $113 = ^
 
Line 15: Credit for disabled dependants born in 1993 or earlier 
Line 6097: Number of disabled dependants ^
multiplied by $62 = ^
 
Line 16: Credit for dependent children born in 1993 or later 
Line 6099: Number of dependent children ^
multiplied by $26 = ^
 
Line 17 and line 6105: Add the amounts on lines 7, 8, and lines 12 to 16. 
Total credits = ^
 
Line 18: Amount from line 6 ^
multiplied by 1% = ^
 
Line 19: Line 17 minus line 18 (if negative, enter "0"). Personal tax credit 
= ^
Enter this amount on line 43. 
 
If you are not claiming the education property tax credit or the school tax 
credit for homeowners, enter "0" on line 42 of this form, and continue on 
line 44. 
 
Continue on the next page. 
 
 
5007-TC (Page 2 of 3) 
 
 
Education property tax credit (read pages 10 and 11 in the forms book) 
 
If you are claiming rent and/or property taxes for the education property tax 
credit, you must complete the following chart, "Declaration for the education 
property tax credit." 
 
The Income Tax Act of Manitoba allows only one education property tax credit 
per residence. If you shared accommodation with one or more individuals, only 
one of you can claim an education property tax credit for that residence for 
the time you were sharing. 
 
Declaration for the education property tax credit (If you need more space, 
attach a separate sheet of paper.) 
 
By signing my return, I declare the following information about my principal 
residence(s) in Manitoba during 2011: 
 
Address ^
Number of months resident in 2011 ^
Rent and/or property tax paid in 2011 ^
Name of any individual(s) who shared accommodation with you in 2011* ^
Name of landlord or municipality to whom payment was made ^
Roll number (for homeowners only) ^
 
* Note: other than your spouse or common-law partner and/or dependent 
children 
 
Line 20: Total rent paid in Manitoba for 2011 
line 6110: ^
multiplied by 20% = ^
 
Line 21 and line 6112: Net property tax paid in Manitoba for 2011 (the part 
that applies to your principal residence only) ^
 
Line 22 and line 6114: Manitoba education property tax credit advance 
received on your property tax statement or by application (if not received, 
enter "0") ^
 
Line 23 and line 6116: Add lines 20, 21, and 22. = ^
 
Line 24 Base amount 250.00 
 
Line 25: Occupancy cost: Line 23 minus line 24 (if negative, enter "0") = ^
 
Complete lines 26 to 28 only if you were 65 years of age or older at the end 
of the year. If you were under 65 years of age at the end of the year, enter 
$700 on line 29, and continue on line 30. 
 
Line 26: Basic credit for individuals 65 years of age or older 950.00 
 
Line 27: Amount from line 6 ^
multiplied by 1 = ^
 
Line 28: Line 26 minus line 27 = ^
 
Line 29: If you are 65 years of age or older, enter $700 or the amount from 
line 28, whichever is greater. If you are under 65 years of age, enter $700. 
^
 
Line 30: Enter the amount from line 25 or line 29, whichever is less. ^
 
Line 31: Enter the amount of Manitoba education property tax credit advance 
received (from line 22). ^
 
Line 32: Line 30 minus line 31 (if negative, enter "0") Education property 
tax credit = ^
 
Tenants: If you were a tenant of at least 55 years of age at the end of the 
year and your family income (line 6) is less than $23,800 and you do not live 
in subsidized housing, you may qualify for a school tax credit. For more 
information, read the note in "School tax credit for homeowners" on page 12 
of this book. 
 
School tax credit for homeowners (read pages 11 and 12 in the forms book) 
 
Complete lines 33 to 38 only if you were a homeowner of at least 55 years of 
age at the end of the year and your family income (line 6) is less than 
$23,800. Otherwise, enter "0" on line 38, and continue on line 39. 
 
Line 33 and line 6120: If line 6 is less than $15,100, enter $175 on line 33. 
If it is between $15,100 and $23,800, enter the amount that corresponds to 
your family income from the table on page 14 of the forms book. ^
 
Line 34: School tax assessed in Manitoba for 2011 (the part that applies to 
your principal residence only) 
line 6122: ^
minus $160 = ^
 
Line 35: Occupancy cost: Enter the amount from line 25. ^
 
Line 36: Enter the amount from line 30. ^
 
Line 37: Line 35 minus line 36 = ^
 
Line 38 and line 6124: Enter the amount from line 33, 34, or 37, whichever is 
less. School tax credit for homeowners ^
 
Line 39: Add lines 32 and 38. = ^
 
Continue on the next page. 
 
 
5007-TC (Page 3 of 3) 
 
Line 40: Enter the amount from line 39 on the previous page. ^
 
Line 41 and line 6126: Manitoba shelter benefit received ^
 
Line 42: Line 40 minus line 41 (if negative, enter "0") Net education 
property and school tax credits for homeowners = ^
 
Line 43: Enter your Personal tax credit (from line 19). ^
 
Line 44: Add lines 42 and 43. = ^
 
Line 45 and line 6130: If you or your spouse or common-law partner received 
provincial or municipal social assistance in 2011, enter the number shown in 
box 14 of your T5007 slip or that of your spouse or common-law partner, 
whichever is less. Otherwise, leave this line blank. ^
 
Line 46: If you have entered a number on line 45, multiply line 44 by line 
45. Otherwise, enter the amount from line 44. = ^
 
Line 47 and line 6125: Enter your primary caregiver tax credit (from 
worksheet below). ^
 
Line 48: Add lines 46 and 47. = ^
 
Advance tuition fee income tax rebate: 
Line 49: Eligible tuition fees 
line 6145: ^
multiplied by 5% = (maximum $500) ^
 
Line 50: Add lines 48 and 49. = ^
 
Fertility treatment tax credit: 
Line 51: Eligible medical expenses for fertility treatments 
line 6146 ^
multiplied by 40% = (maximum $8,000) ^
 
Line 52: Add lines 50 and 51. = ^
 
Line 53 and line 6131: Enter your co-op education and apprenticeship tax 
credit from Slip T2CEATC (MAN.). ^
 
Line 54: Add lines 52 and 53. = ^
 
Line 55 and line 6134: Enter your odour-control tax credit from Form T4164. ^
 
Line 56: Add lines 54 and 55. = ^
 
Line 57 and line 6138: Green energy equipment tax credit (purchaser) ^
 
Line 58 and line 6139: Green energy equipment tax credit (manufacturer) ^
 
Line 59: Add lines 57 and 58. = ^
 
Line 60: Add lines 56 and 59. = ^
 
Line 61 and line 6143: Enter your book publishing tax credit from Form T1299. 
^
 
Line 62: Add lines 60 and 61. = ^
 
Line 63 and line 6148: Cultural industries printing tax credit ^
 
Line 64: Add lines 62 and 63. Manitoba credits = ^
Enter the result on line 479 of your return. 
 
Worksheet 
 
Line 47 - Primary caregiver tax credit 
 
Enter the details of each qualifying care recipient from your 2011 primary 
caregiver's log. 
 
Name of care recipient #1 ^
Enter the creditable number of days in the period from your log. ^
divided by 365 multiplied by $1,275 = ^
 
Name of care recipient #2 ^
Enter the creditable number of days in the period from your log. ^
divided by 365 multiplied by $1,275 = ^
 
Name of care recipient #3 ^
Enter the creditable number of days in the period from your log. ^
divided by 365 multiplied by $1,275 = ^
 
Add the amounts for each care recipient. Primary caregiver tax credit = ^
Enter the total amount on line 47.  
 
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