,9=m,n = ,resid5ts ( ,manitoba   #a
    
          ,:at's new = #bjaa8
    
  ,! basic p]sonal am.t1 sp\sal or -mon-
law "pn] am.t1 & am.t = an eligi#
dep5dant h 9cr1s$ 64#h1chd4
  ,! *n's fit;s am.t has be5 *ang$ 6!
fit;s am.t4 ,x c n[ 2 claim$ = "y adults
"u #be ye>s ( age4
  ,"! is al a new non-refunda# tax cr$it
= ,manitoba p>5ts4 ,! *n's >ts am.t is
9t5d$ 6assi/ p>5ts ( *n "u #af ye>s (
age 7or "u #ah ye>s ( age 9 ! case (
4a#d *n7 )! co/ ( exp5ses = *n's
"picip,n 9 eligi# >ts & cultural
activities4 ,! exp5ses 9clude memb]%ip1
regi/r,n1 & program fees = organiz$
activities1 private lessons1 & tutor+
\tside ! regul> s*ool curriculum4
  ,! 4#aj1jjj limit =! all[a# am.t (
m$ical exp5ses = o!r dep5dants has be5
elim9at$4

                                      #a
           ,9=m,n = resid5ts         a#a
  ,! rate us$ 6calculate ! divid5d tax
cr$it = o!r ?an eligi# divid5ds has
*ang$4
  ,! calcul,n (! $uc,n prop]ty tax cr$it
has *ang$4
  ,! maximum y c claim =! prim>y c>egiv]
tax cr$it has 9cr1s$ 64#a1bge p] c>e
recipi5t4
  ,! calcul,n (! gre5 5]gy equip;t tax
cr$it & book publi%+ tax cr$it has
*ang$4
  ,a new refunda# tax cr$it1 ! cultural
9du/ries pr9t+ tax cr$it1 has be5
9troduc$ = eligi# pr9t]s 9 ,manitoba4
  ,=ms ,,mb#dbh1 ,manitoba ,tax1
,,mb#dgi1 ,manitoba ,cr$its1 & ,t#abii1
,manitoba ,book ,publi%+ ,tax ,cr$it
7,9dividuals71 reflect ^! *anges4





                                      #b
              ,g5]al 9=m,n           b#a
    
      ,manitoba tax cr$it programs
    
  ,ev5 if y d n h 6pay tax1 y may 2
5titl$ 6! p]sonal tax cr$it1 ! $uc,n
prop]ty tax cr$it1 &! s*ool tax cr$it =
home[n]s4 ,y h 6file claims = ^!
,manitoba tax cr$its .)9 .?ree .ye>s (!
5d (! tax ye> 6: !y relate4
  ,6claim ^! cr$its1 atta* a -plet$ ,=m
,,mb#dgi1 ,manitoba ,cr$its1 & any o!r
applica# =ms1 6yr return4

               ,= m 9=m,n
    
  ,if y h "qs ab yr 9come tax return1
visit ! ,canada ,rev5ue ,ag5cy 7,,cra7
,web site at _+www.cra.gc.ca_: or call !
,,cra at #a-hjj-iei-hbha4
  ,6get =ms1 g 6! ,,cra ,web page at
_+www.cra.gc.ca/forms_: or call
#a-hjj-iei-bbba4
  ,if y h o!r "qs ab ..,manitoba tax &
.cr$its1 3tact ! ,manitoba ,tax       #c
           ,9=m,n = resid5ts         c#a
,assi/.e ,(fice4 ,9 ,w9nipeg1 call
#idh-baae4 ,\tside ,w9nipeg1 call
#a-hjj-ghb-jgga4 ,9=m,n is al availa# at
_+www.gov.mb.ca/finance/tao_: on !
,manitoba ,web site4

        ,-plet+ yr ,manitoba =ms
    
  ,all ! 9=m,n y ne$ 6calculate yr
,manitoba tax & cr$its is 9clud$ on !
foll[+ pages4 ,y w f9d two copies ( ,=m
,,mb#dbh1 ,manitoba ,tax1 & ,=m
,,mb#dgi1 ,manitoba ,cr$its1 9 ? book4
,-plete ! =ms t apply 6y1 & atta* a copy
6yr return4
  ,! foll[+ 9=m,n w help y -plete ,=m
,,mb#dbh & ,=m ,,mb#dgi4
  ,! t]ms .sp\se & .-mon-law ."pn] >e
def9$ 9 ! ,g5]al ,9come ,tax & ,b5efit
,guide4
--------------------------------------#b
  ,! t]m ..5d (! .ye> m1ns ,decemb] #ca1
#bjaa1 ! date y left ,canada if y
                                      #d
           ,9=m,n = resid5ts         a#b
emigrat$ 9 #bjaa1 or ! date ( d1? =a
p]son :o di$ 9 #bjaa4

,tax ,tip
  ,a numb] ( ,manitoba tax m1sures >e
  4t9ct f correspond+ f$]al m1sures4
  ,h["e1 _m rules = calculat+ ,manitoba
  tax >e / bas$ on ! f$]al ,9come ,tax
  ,act4 ,z a result1 y may f9d x easi]
  6calculate yr f$]al tax f/4 ,yr total
  taxes paya# w 2 ! same1 no matt] : tax
  y calculate f/4

      ,=m ,,mb#dbh1 ,manitoba ,tax
    
  ,-plete ,=m ,,mb#dbh if y 7 a resid5t
( ,manitoba at ! 5d (! ye>4
  ,if y _h 9come f a busi;s )a p]man5t
e/abli%;t \tside ,manitoba1 -plete ,=m
,t#bbjc1 ,prov9cial & ,t]ritorial ,taxes
= #bjaa--,multiple ,jurisdic;ns1 .9/1d
.( -plet+ ,=m ,,mb#dbh4
  ,y al h 6-plete ,=m ,,mb#dbh if y 7 a
non-resid5t ( ,canada 9 #bjaa & y     #e
           ,9=m,n = resid5ts         b#b
e>n$ 9come f employ;t 9 ,manitoba or y
rcvd 9come f a busi;s )a p]man5t
e/abli%;t only 9 ,manitoba4

     ,/ep #a--,manitoba on-refunda#
               tax cr$its
    
  ,! eligibil;y crit]ia & rules = claim+
! ,manitoba non-refunda# tax cr$its >e !
same z =! f$]al non-refunda# tax cr$its4
,h["e1 ..! value & calcul,n ( mo/
,manitoba non-refunda# tax cr$its >e
di6]5t f ! correspond+ f$]al .cr$its4
  ,6calculate "s (! non-refunda# tax
cr$its1 use ! ,prov9cial ,"w%eet 9 ?
book4

     ,newcom]s 6,canada & emigrants
    
  ,if y prorat$ any (! am.ts y claim$ on
l9es #cjj 6#cjf1 #cae1 #caf1 #cah1 #cbd1
& #cbf ( yr f$]al ,s*$ule #a1 y h
6prorate ! correspond+ prov9cial am.ts
on l9es #ehjd 6#ehbj1 #ehdj1 #ehdd1   #f
           ,9=m,n = resid5ts         c#b
#ehdh1 #ehfj1 & #ehfd4 ,al1 y may h
6prorate ! am.t on l9e #fadg4

       ,l9e #ehjd--,basic p]sonal
                  am.t
    
  ,claim 4#h1chd4

         ,l9e #ehjh--,age am.t
    
  ,y c claim ? am.t if y 7 #fe ye>s (
age or old] on ,decemb] #ca1 #bjaa1 & yr
net 9come 7l9e #bcf ( yr return7 is less
?an 4#eb1fjb4
  ,if yr net 9come is3
    --4#bg1gdi or less1 5t] 4#c1gbh on
      l9e #ehjh2 or
    --m ?an 4#bg1gdi b less ?an
      4#eb1fjb1 -plete ! calcul,n = l9e
      #ehjh on ! ,prov9cial ,"w%eet 9 ?
      book4
    

                                      #g
           ,9=m,n = resid5ts         d#b
,tax ,tip
  ,y may 2 a# 6transf] all or "p ( yr
  age am.t 6yr sp\se or -mon-law "pn] or
  6claim all or "p ( 8 or h] age am.t4
  ,= m 9=m,n1 see l9e #ehfd4

     ,l9e #ehab--,sp\se or -mon-law
               "pn] am.t
    
  ,y c claim ? am.t if ! rules >e met =
claim+ ! am.t on l9e #cjc ( f$]al
,s*$ule #a & yr sp\se's or -mon-law
"pn]'s net 9come 7l9e #bcf ( 8 or h]
return1 or ! am.t t x wd 2 if he or %e
fil$ a return7 is less ?an 4#h1chd4
  ,-plete ! calcul,n on ,=m ,,mb#dbh1 &
5t] ! am.t on l9e #ehab4

,note
  ,5t] yr m>ital /atus &! 9=m,n ab yr
  sp\se or -mon-law "pn] 79clud+ 8 or h]
  net 9come1 ev5 if x is z]o7 9 !
  8,id5tific,n0 >ea on page #a ( yr
  return4                             #h
         ,l9e #ehaf--,am.t = an      e#b
            eligi# dep5dant
    
  ,y c claim ? am.t if ! rules >e met =
claim+ ! am.t on l9e #cje ( f$]al
,s*$ule #a & yr dep5dant's net 9come
7l9e #bcf ( 8 or h] return1 or ! am.t t
x wd 2 if he or %e fil$ a return7 is
less ?an 4#h1chd4
  ,-plete ! calcul,n on ,=m ,,mb#dbh1 &
5t] ! am.t on l9e #ehaf4

,note
  ..,if y 7 a s+le .p>5t on ,decemb]
  #ca1 #bjaa1 & y *oose 69clude all
  ,univ]sal ,* ,c>e ,b5efit am.ts y rcvd
  9 #bjaa 9 ! 9come ( yr dep5dant1
  9clude ? am.t 9 ! calcul,n ( 8 or h]
  net 9come4

  ,if y h n alr -plet$ f$]al ,s*$ule #e1
-plete & atta* x 6yr return4


                                      #i
       ,l9e #ehbj--,am.t = 9firm     f#b
       dep5dants age #ah or old]
    
  ,y c claim ? am.t if ! rules >e met =
claim+ ! am.t on l9e #cjf ( f$]al
,s*$ule #a & yr dep5dant's net 9come
7l9e #bcf ( 8 or h] return1 or ! am.t t
x wd 2 if he or %e fil$ a return7 is
less ?an 4#h1gbj4
  ,-plete ! calcul,n = l9e #ehbj on !
,prov9cial ,"w%eet 9 ? book4
--------------------------------------#c
       ,l9e #ehbd--,,cpp or ,,qpp
         3tribu;ns "? employ;t
    
  ,5t] on ? l9e ! am.t y claim$ on l9e
#cjh ( yr f$]al ,s*$ule #a4

       ,l9e #ehbh--,,cpp or ,,qpp
      3tribu;ns on self-employ;t &
               o!r e>n+s
    
  ,5t] on ? l9e ! am.t y claim$ on l9e
#caj ( yr f$]al ,s*$ule #a4
                                     #aj
         ,l9e #ehcb--,employ;t       a#c
      ,9sur.e premiums "? employ;t
    
  ,5t] on ? l9e ! am.t y claim$ on l9e
#cab ( yr f$]al ,s*$ule #a4

     ,l9e #ehbi--,employ;t ,9sur.e
      premiums on self-employ;t &
            o!r eligi# e>n+s
    
  ,5t] on ? l9e ! am.t y claim$ on l9e
#cag ( yr f$]al ,s*$ule #a4

        ,l9e #ehci--,fit;s am.t
    
  ,if y 7 a resid5t ( ,manitoba at ! 5d
(! ye>1 y c claim 6a maximum ( 4#ejj p]
* or "y adult1 ! fees .pd .9 .#bjaa on
regi/r,n or memb]%ip =a prescrib$
program ( physical activ;y =3
    --yrf1 if y >e "u #be ye>s ( age at
      ! 5d (! ye>2
    --yr or yr sp\se's or -mon-law
      "pn]'s .* "u #ah ye>s ( age at !
      5d (! ye>2 &                   #aa
           ,9=m,n = resid5ts         b#c
    --yr sp\se or -mon-law "pn]1 if he
      or %e is a "y adult4 ,! "y adult
      .m/ h be5 2t #ah & #bd ye>s ( age
      9clusively1 at ! 5d (! ye>4
  ,if y h a sp\se or -mon-law "pn]1
.only ."o ( y c claim ! fit;s am.t =a *
or "y adult4 ,y & yr sp\se or -mon-law
"pn] h 6decide :o w claim ? am.t = t
9dividual4
  ,9dividuals ) 4abilities--,if a * or
"y adult qualifies =! 4abil;y am.t1 an
.a4i;nal am.t ( 4#ejj c 2 claim$1 z l;g
z a m9imum ( 4#ajj is pd on regi/r,n or
memb]%ip fees =a prescrib$ program (
physical activ;y4

,note
  ,y may h pd an am.t t wd qualify 6be
  claim$ z * c>e exp5ses 7l9e #bad7 .&!
  fit;s am.t4 ,if ? is ! case1 y .m/ f/
  claim ? am.t z * c>e exp5ses4 ,any
  unus$ "p c 2 claim$ =! fit;s am.t4

                                     #ab
           ,prescrib$ program        c#c
    
  ,6qualify = ? am.t1 a program .m/3
    --be ongo+ 7a weekly program1 a
      program (f]$ 0a club1 associ,n or
      simil> organiz,n1 or a memb]%ip 9
      an organiz,n1 (a m9imum ( ei<t
      3secutive weeks dur,n1 or a
      program (a m9imum ( five 3secutive
      "ds dur,n72
    --be sup]vis$2
    --be suita# = *n or "y adults2 &
    --require significant physical
      activ;y 7g5],y1 mo/ (! activities
      m/ 9clude a significant am.t (
      physical activ;y 3tribut+ 6c>dio-
      respiratory 5dur.e1 .plus muscul>
      /r5g?1 muscul> 5dur.e1 flexibil;y1
      &/or bal.e74
    
,notes
  ,=a * or "y adult :o qualifies =!
  4abil;y am.t1 ! require;t =
  significant physical activ;y is met if
  ! activities result 9 move;t & 9   #ac
           ,9=m,n = resid5ts         d#c
  an obs]va# use ( 5]gy 9 a recre,nal
  3text4

  ,physical activ;y 9cludes horseback
  rid+1 b does n 9clude activities ":1 z
  an ess5tial "p1 a * or "y adult rides
  on or 9 a motoriz$ vehicle4

  ,reimburse;t ( an eligi# exp5se--,y c
only claim ! "p (! am.t = : y h n be51
or w n be1 reimburs$4 ,h["e1 y c claim !
full am.t if ! reimburse;t is report$ 9
yr 9come 7s* z a b5efit %[n on a ,t#d
slip71 & y did n deduct ! reimburse;t
any": else on yr return4
  ,support+ docu;ts--,if y >e fil+
electronic,y or fil+ a .pap] .return1 d
n s5d any docu;ts4 ,keep all yr docu;ts
9 case we ask 6see !m at a lat] date4




                                     #ad
       ,l9e #ehda--,*n's >ts am.t    e#c
    
  ,y c claim ? am.t if ! rules >e met =
claim+ ! am.t on l9e #cgj ( f$]al
,s*$ule #a4
  ,5t] on ? l9e ! am.t y claim$ on l9e
#cgj ( yr f$]al ,s*$ule #a4

,note
  ,only resid5ts ( ,manitoba >e eligi# =
  ? am.t4 ,if y >e n a resid5t (
  ,manitoba1 y _c claim ? non-refunda#
  tax cr$it 9 calculat+ yr ,manitoba tax
  ev5 ?\< y may h rcvd 9come f a s\rce
  9side ,manitoba 9 #bjaa4

      ,l9e #ehcc--,adop;n exp5ses
    
  ,y c claim ? am.t if ! rules >e met =
claim+ ! am.t on l9e #cac ( f$]al
,s*$ule #a4
  ,y c claim on l9e #ehcc up 64#aj1jjj (
eligi# adop;n exp5ses = ea* *4
  ,! two adoptive p>5ts c split ! claim
= adop;n exp5ses z l;g z ! -b9$      #ae
           ,9=m,n = resid5ts         f#c
total claim = ea* * is n m ?an ! eligi#
am.t 2f ! split4

,note
  ,only resid5ts ( ,manitoba >e eligi# =
  ? am.t4 ,if y >e n a resid5t (
  ,manitoba1 y _c claim ? non-refunda#
  tax cr$it 9 calculat+ yr ,manitoba tax
  ev5 ?\< y may h rcvd 9come f a s\rce
  9side ,manitoba 9 #bjaa4

      ,l9e #ehcf--,p5.n 9come am.t
    
  ,y c claim ? am.t if y met ! rules =
claim+ ! am.t on l9e #cad ( f$]al
,s*$ule #a4
--------------------------------------#d
  ,! am.t y c claim on l9e #ehcf is !
am.t on l9e #cad ( yr f$]al ,s*$ule #a
or 4#a1jjj1 :i*"e is .less4

,note
  ,only resid5ts ( ,manitoba >e eligi# =
  ? am.t4 ,if y >e n a resid5t (     #af
           ,9=m,n = resid5ts         a#d
  ,manitoba1 y _c claim ? non-refunda#
  tax cr$it 9 calculat+ yr ,manitoba tax
  ev5 ?\< y may h rcvd 9come f a s\rce
  9side ,manitoba 9 #bjaa4

       ,l9e #ehdj--,c>egiv] am.t
    
  ,y c claim ? am.t if ! rules >e met =
claim+ ! am.t on l9e #cae ( f$]al
,s*$ule #a & yr dep5dant's net 9come
7l9e #bcf ( 8 or h] return1 or ! am.t t
x wd 2 if he or %e fil$ a return7 is
less ?an 4#ae1iag4
  ,-plete ! calcul,n = l9e #ehdj on !
,prov9cial ,"w%eet 9 ? book4

,tax ,tip
  ,y may al 2 a# 6claim ! ,prim>y
  c>egiv] tax cr$it on ,=m ,,mb#dgi4 ,=
  m 9=m,n1 see l9e #dg4



                                     #ag
      ,l9e #ehdd--,4abil;y am.t 7=   b#d
                 self7
    
  ,y c claim ? am.t if y met ! rules =
claim+ ! am.t on l9e #caf ( f$]al
,s*$ule #a4
    --,if y 7 ..#ah ye>s ( age or .ov]
      at ! 5d (! ye>1 5t] 4#f1ahj on l9e
      #ehdd4
    --,if y 7 .."u #ah ye>s ( .age at !
      5d (! ye>1 y may 2 eligi# 6claim a
      supple;t up 6a maximum ( 4#c1fje 9
      a4i;n 6! 4abil;y am.t ( 4#f1ahj4
      ,-plete ! calcul,n = l9e #ehdd on
      ! ,prov9cial ,"w%eet 9 ? book4
    
       ,l9e #ehdh--,4abil;y am.t
         transf]r$ f a dep5dant
    
  ,y c claim ? am.t if ! rules >e met =
claim+ ! am.t on l9e #cah ( f$]al
,s*$ule #a4
  ,-plete ! calcul,n = l9e #ehdh on !
,prov9cial ,"w%eet 9 ? book4
                                     #ah
      ,l9e #eheb--,9t]e/ pd on yr    c#d
              /ud5t loans
    
  ,5t] on ? l9e ! am.t y claim$ on l9e
#cai ( yr f$]al ,s*$ule #a4

     ,l9e #ehef--,yr tui;n & $uc,n
                 am.ts
    
  ,-plete ,s*$ule ,,mb7,s#aa71
,prov9cial ,tui;n & ,$uc,n ,am.ts4
  ,support+ docu;ts--,if y >e fil+
electronic,y1 keep all yr docu;ts 9 case
we ask 6see !m at a lat] date4 ,if y >e
fil+ a ..pap] return1 atta* yr -plet$
,s*$ule .,,mb7,s#aa71 b d n s5d yr o!r
docu;ts4 ,keep all yr docu;ts 9 case we
ask 6see !m at a lat] date4

     ,transf]r+ & c>ry+ =w>d am.ts
    
  ,y may n ne$ all ( yr #bjaa tui;n &
$uc,n am.ts 6reduce yr prov9cial 9come
tax 6z]o4 ,9 ? case1 y c .transf] all or
"s (! unus$ "p 6."o p]son1 ei 6yr    #ai
           ,9=m,n = resid5ts         d#d
sp\se or -mon-law "pn] 7:o wd claim x on
l9e #ehfd71 or 6yr or yr sp\se's or
-mon-law "pn]'s p>5t or gr&p>5t 7:o wd
claim x on l9e #ehfj74
  ,y c only transf] an am.t 6yr p>5t or
gr&p>5t1 or yr sp\se's or -mon-law
"pn]'s p>5t or gr&p>5t1 if yr sp\se or
-mon-law "pn] does n claim an am.t = y
on l9e #ehab or #ehfd4
  ,-plete ! 8,transf]/,c>ry=w>d ( unus$
am.t0 sec;n ( ,s*$ule ,,mb7,s#aa7
6calculate ! prov9cial am.t availa#
6transf]1 z well z ,=m ,t#bbjb1 ,$uc,n &
,textbook ,am.ts ,c]tificate1
,t#bbjb;,a1 ,tui;n1 ,$uc,n1 & ,textbook
,am.ts ,c]tificate1 ,,tl#aa;,a1 ,tui;n1
,$uc,n1 & ,textbook ,am.ts ,c]tificate--
,univ]s;y ,\tside ,canada1 ,,tl#aa;,b1
,tui;n1 ,$uc,n1 & ,textbook ,am.ts
,c]tificate--,fly+ ,s*ool or ,club1 or
,,tl#aa;,c1 ,tui;n1 ,$uc,n1 & ,textbook
,am.ts ,c]tificate--,commut] 6! ,unit$
,/ates1 6designate :o c claim !
transf]r$ am.t & 6specify ! am.t ?   #bj
           ,9=m,n = resid5ts         e#d
p]son c claim4 ,? am.t may 2 di6]5t f !
am.t calculat$ =! same p]son on yr f$]al
,s*$ule #aa4 ,5t] ! prov9cial am.t y >e
transf]r+ on l9e #bj ( yr ,s*$ule
,,mb7,s#aa74

,tax ,tip
  ,if y >e transf]r+ an am.t 6a
  designat$ 9dividual1 only transf] !
  am.t ? p]son c use4 ,t way1 y c c>ry
  =w>d z m* z possi# 6use 9 a future
  ye>4

  ,-plete ! 8,transf]/,c>ry=w>d ( unus$
am.t0 sec;n ( ,s*$ule ,,mb7,s#aa7
6calculate ! am.t y c .c>ry .=w>d 6a
future ye>4 ,? am.t corresponds 6! "p (
yr tui;n & $uc,n am.ts y d n ne$ 6use 7&
d n transf]7 =! ye>4




                                     #ba
       ,l9e #ehfj--,tui;n & $uc,n    f#d
         am.ts transf]r$ f a *
    
  ,y c claim ^! am.ts if ! rules >e met
= claim+ ! am.t on l9e #cbd ( f$]al
,s*$ule #a4
  ,5t] on l9e #ehfj ! total ( all
prov9cial am.ts t ea* /ud5t has
transf]r$ 6y z %[n on 8 or h] ,=m
,t#bbjb1 ,t#bbjb;,a1 ,,tl#aa;,a1
,,tl#aa;,b1 or ,,tl#aa;,c4

,notes
  ,! /ud5t ..m/ h 5t]$ ? am.t on l9e
  .#bj ( 8 or h] ,s*$ule ,,mb7,s#aa74
  ,he or %e may h *os5 6transf] an am.t
  t is less ?an ! availa# prov9cial
  am.t4 ,! /ud5t _c transf] 6y any unus$
  tui;n & $uc,n am.ts c>ri$ =w>d f a
  previ\s ye>4

  ,if y &! /ud5t 7 resid5ts ( di6]5t
  prov9ces or t]ritories on ,decemb]
  #ca1 #bjaa1 special rules may apply4
  ,call ! ,canada ,rev5ue ,ag5cy     #bb
           ,9=m,n = resid5ts         g#d
  6det]m9e ! am.t y c claim on l9e
  #ehfj4
--------------------------------------#e
  ,o!r rules may apply if ! /ud5t has a
  sp\se or a -mon-law "pn]4 ,r1d l9e
  #cbd 9 ! ,g5]al ,9come ,tax & ,b5efit
  ,guide4

  ,support+ docu;ts--,if y >e fil+
electronic,y or fil+ a .pap] .return1 d
n s5d any docu;ts4 ,keep all yr docu;ts
9 case we ask 6see !m at a lat] date4 ,!
./ud5t m/ atta* ,s*$ule ,,mb7,s#aa7 6his
or h] pap] return4

     ,l9e #ehfd--,am.ts transf]r$ f
       yr sp\se or -mon-law "pn]
    
  ,y c claim ^! am.ts if ! rules >e met
= claim+ ! am.t on l9e #cbf ( f$]al
,s*$ule #a4
  ,-plete ,s*$ule ,,mb7,s#b71 ,prov9cial
,am.ts ,transf]r$ ,f ,yr ,sp\se or
                                     #bc
           ,9=m,n = resid5ts         a#e
,-mon-,law ,"pn]1 & atta* a copy 6yr
return4

      ,l9e #fadg--,manitoba family
               tax b5efit
    
  ,-plete ! calcul,n = l9e #fadg on
,s*$ule ,,mb#dbh-;,a1 ,manitoba ,family
,tax ,b5efit1 & atta* a copy 6yr return4

         ,s*$ule ,,mb#dbh-;,a1
     ,manitoba ,family ,tax ,b5efit
    
     ,l9e #a--,basic am.t 74#b1jfe7
    
     ,l9e #b--,basic am.t = dep5d5t
         sp\se or -mon-law "pn]
    
  ,claim 4#b1jfe if y claim$ ! sp\se or
-mon-law "pn] am.t on l9e #ehab ( ,=m
,,mb#dbh4


                                     #bd
       ,l9e #c--,am.t = an eligi#    b#e
                dep5dant
    
  ,claim 4#b1jfe if y claim$ ! am.t = an
eligi# dep5dant on l9e #ehaf ( ,=m
,,mb#dbh4

       ,l9e #d--,age am.t = self
    
  ,claim 4#b1jfe if y 7 #fe ye>s ( age
or old] at ! 5d (! ye>4

     ,l9e #e--,age am.t = sp\se or
             -mon-law "pn]
    
  ,claim 4#b1jfe if y claim$ a transf] (
yr sp\se's or -mon-law "pn]'s age am.t
on l9e #a ( yr ,s*$ule ,,mb7,s#b7 .&!
am.t on l9e #a is .m ?an ! am.t on l9e
#h ( t s*$ule4




                                     #be
        ,l9e #f--,4abil;y am.t =     c#e
         sp\se or -mon-law "pn]
    
  ,claim 4#b1geb if y claim$ a transf] (
yr sp\se's or -mon-law "pn]'s 4abil;y
am.t on l9e #c ( yr ,s*$ule ,,mb7,s#b7
.&! am.t on l9e #i is .m ?an ! am.t on
l9e #d ( t s*$ule4

     ,l9e #g--,4abil;y am.t = self
       or =a dep5dant o!r ?an yr
         sp\se or -mon-law "pn]
    
  ,5t] 2s box #fjgb ! numb] ( 4abil;y
claims y >e mak+4
  ,claim 4#b1geb = ea* (! foll[+3
    --! 4abil;y am.t y claim$ on l9e
      #ehdd ( ,=m ,,mb#dbh2 &
    --ea* 4abil;y am.t claim$ on l9e
      #ehdh ( yr or yr sp\se's or -mon-
      law "pn]'s ,=m ,,mb#dbh4
  ,if y h a sp\se or -mon-law "pn]1 only
! sp\se or -mon-law "pn] )! hi<] net
9come c claim ? am.t =a dep5dant4
                                     #bf
           ,9=m,n = resid5ts         d#e
  ,if y &a support+ 9dividual o!r ?an yr
sp\se or -mon-law "pn] >e splitt+ a
claim on l9e #ehdh ( ,=m ,,mb#dbh =!
same dep5dant1 y m/ agree on :o w claim
! am.t on l9e #g =! dep5dant4 ,if y _c
agree1 only ! 9dividual )! hi<] net
9come c claim ! am.t4

         ,l9e #h--,am.t = 4a#d
       dep5dants born 9 #aiic or
                 e>li]
    
  ,5t] 2s box #fjgd ! numb] ( 4a#d
dep5dants y >e claim+4 .,d .n .9clude
any dep5dant = :om y claim$ ! am.t = an
eligi# dep5dant on l9e #c4
  ,claim 4#b1geb = ea* 4a#d dep5dant #ah
ye>s ( age or old] = :om y or yr sp\se
or -mon-law "pn] claim$ an am.t on l9e
#ehbj ( ,=m ,,mb#dbh4
  ,if y h a sp\se or -mon-law "pn]1 only
! sp\se or -mon-law "pn] )! hi<] net
9come c claim ? am.t4
                                     #bg
           ,9=m,n = resid5ts         e#e
  ,if y &a support+ 9dividual o!r ?an yr
sp\se or -mon-law "pn] >e splitt+ a
claim on l9e #ehbj ( ,=m ,,mb#dbh =!
same dep5dant1 y m/ agree on :o w claim
! am.t on l9e #h =! dep5dant4 ,if y _c
agree1 only ! 9dividual )! hi<] net
9come c claim ! am.t4

      ,l9e #i--,am.t = dep5d5t *n
          born 9 #aiic or lat]
    
  ,5t] 2s box #fjgf ! numb] ( dep5d5t *n
y h4 .,d .n .9clude any dep5dant = :om y
claim$ ! am.t = an eligi# dep5dant on
l9e #c or ! am.t = 4a#d dep5dants on l9e
#h4
  ,claim 4#b1geb = .ea* * :o 0 #ah ye>s
( age or "y] on ,decemb] #ca1 #bjaa1 &=
:om .all (! foll[+ apply3
    --y >e ! p>5t (! *2
    --! * 0 resid5t 9 ,canada & liv$ ) y
      9 #bjaa2
    --no "o else is claim+ ? am.t =! *2
                                     #bh
           ,9=m,n = resid5ts         f#e
    --no "o is claim+1 =! *1 an am.t =a
      sp\se or -mon-law "pn] 7l9e
      #ehab71 = an eligi# dep5dant 7l9e
      #ehaf71 or = 9firm dep5dants age
      #ah or old] 7l9e #ehbj7 on _! ,=m
      ,,mb#dbh2 &
    --no "o 7s* z a fo/] p>5t7 has rcvd
      a special all[.e "u ! ,*n's
      ,special ,all[.es ,act =! *4
  ,if y h a sp\se or -mon-law "pn]1 only
! sp\se or -mon-law "pn] )! hi<] net
9come c claim ? am.t4
--------------------------------------#f
  ,if y &a support+ 9dividual o!r ?an yr
sp\se or -mon-law "pn] c claim ? am.t =!
same dep5dant1 y m/ agree on :o w claim
! am.t on l9e #i4 ,if y _c agree1 only !
9dividual )! hi<] net 9come c claim !
am.t4
  ,pl1se give details ( yr dep5d5t *n
born 9 #aiic or lat] 9 ! *>t on ,s*$ule
,,mb#dbh-;,a1 ,manitoba ,family ,tax
,b5efit4
                                     #bi
      ,l9e #ehfh--,m$ical exp5ses    a#f
       = self1 sp\se or -mon-law
      "pn]1 & yr dep5d5t *n born 9
             #aiid or lat]
    
  ,! m$ical exp5ses y c claim on l9e
#ehfh >e ! same z ^? y c claim on l9e
#ccj ( yr f$]al ,s*$ule #a4 ,!y h 6cov]
! .same .#ab-mon? .p]iod 5d+ 9 #bjaa1 &
no "o has claim$ !m on a #bjaj return4
  ,yr total exp5ses h 6be m ?an ei
.#c@3p ( yr net 9come 7l9e #bcf ( yr
return7 or .4#a1gbh1 :i*"e is .less4

,note
  ,if ! total m$ical exp5ses claim$ >e m
  ?an 4#a1gbh b less ?an 4#b1jeb1 x is
  important t y 5t] ! am.t on l9e #ehfh
  .& on l9e #ccj ( yr f$]al ,s*$ule #a4





                                     #cj
       ,l9e #ehgb--,all[a# am.t (    b#f
     m$ical exp5ses = o!r dep5dants
    
  ,9 a4i;n 6! m$ical exp5ses claim$ on
l9e #ehfh1 y c al claim m$ical exp5ses =
o!r dep5dants4
  ,! m$ical exp5ses y c claim on l9e
#ehgb >e ! same z ^? y c claim on l9e
#cca ( yr f$]al ,s*$ule #a4 ,!y h 6cov]
! .same .#ab-mon? .p]iod 5d+ 9 #bjaa1 &
no "o has claim$ !m on a #bjaj return4
  ,! total exp5ses = ea* dep5dant h 6be
m ?an ei .#c@3p ( t dep5dant's net 9come
7l9e #bcf ( 8 or h] return7 or .4#a1gbh1
:i*"e is .less4
  ,-plete ! calcul,n = l9e #ehgb on !
,prov9cial ,"w%eet 9 ? book4

      ,l9e #ehif--,don,ns & gifts
    
  ,5t] ! am.ts f l9es #cde & #cdg ( yr
f$]al ,s*$ule #i & multiply !m 0! rates
on l9es #cj & #ca ( ,=m ,,mb#dbh4

                                     #ca
       ,/ep #b--,manitoba tax on     c#f
              taxa# 9come
    
  ,5t] on l9e #cd yr taxa# 9come f l9e
#bfj ( yr return4 ,-plete ! appropriate
column dep5d+ on ! am.t 5t]$4

         ,/ep #c--,manitoba tax
    
       ,l9e #dc--,manitoba tax on
              split 9come
    
  ,if y h 6pay f$]al tax on split 9come
on l9e #dbd ( yr f$]al ,s*$ule #a1
-plete ,"p #b ( ,=m ,t#abjf1 ,tax on
,split ,9come1 6calculate ! prov9cial
tax t applies 6? 9come4 ,=m ,t#abjf al
3ta9s a special rule t applies 6! am.t y
5t] on l9e #dbh ( yr return4 ,y c f9d m
9=m,n on tax on split 9come 9 ! ,g5]al
,9come ,tax & ,b5efit ,guide4



                                     #cb
      ,l9e #ea--,manitoba a4i;nal    d#f
       tax = m9imum tax purposes
    
  ,if y h 6pay f$]al m9imum tax z
calculat$ on ,=m ,t#fia1 ,alt]native
,m9imum ,tax1 y w al h 6det]m9e yr
,manitoba a4i;nal tax = m9imum tax
purposes4
  ,6d ?1 -plete ! calcul,n on l9e #ea (
,=m ,,mb#dbh4 ,y c f9d m 9=m,n on m9imum
tax 9 ! ,g5]al ,9come ,tax & ,b5efit
,guide4

      ,l9es #ec & #ed--,political
           3tribu;n tax cr$it
    
  ,y c claim ? cr$it if y 3tribut$ 6a
regi/]$ ,manitoba political "py or
c&idates seek+ elec;n 6! ,manitoba
,legislature 9 #bjaa4




                                     #cc
               ,h[ 6claim            e#f
    
  ,5t] yr total 3tribu;ns on l9e #ec (
,=m ,,mb#dbh & calculate ! am.t 65t] on
l9e #ed z foll[s3
    --,= 3tribu;ns ( .m .?an .4#a1bge1
      5t] 4#fej on l9e #ed ( ,=m
      ,,mb#dbh4
    --,= 3tribu;ns ( .4#a1bge .or .less1
      -plete ! calcul,n = l9e #ed on !
      ,prov9cial ,"w%eet 9 ? book4
  ,support+ docu;ts--,= ea* 3tribu;n1
atta* 6yr pap] return ! (ficial receipt
sign$ 0! (ficial repres5tative (!
political "py1 4trict associ,n1 or
9dep5d5t c&idate4 ,if y >e fil+
electronic,y1 keep yr receipts 9 case we
ask 6see !m4

       ,l9e #ef--,lab\r-sponsor$
            funds tax cr$it
    
  ,y c claim ? cr$it = eligi# 9ve/;ts y
made 9 a lab\r-sponsor$ v5ture capital
7,,lsvc7 corpor,n 9 #bjaa 7t y did   #cd
           ,9=m,n = resid5ts         f#f
n claim a cr$it = on yr #bjaj return7 or
9 ! f/ #fj "ds ( #bjab4
  ,if an ,,rrsp =a sp\se or -mon-law
"pn] 2came ! f/ regi/]$ hold] (! %>e1 ei
! ,,rrsp 3tributor or ! annuitant may
claim ? cr$it = t %>e4
  ,= 9ve/;ts made 9 a ,,lsvc corpor,n
regi/]$ 2f ,july #a1 #bjjf1 yr claim _c
exce$ 4#gej4 ,if an 9ve/;t is made 9 a
,,lsvc corpor,n regi/]$ af ,june #cj1
#bjjf1 yr claim =! total 9ve/;t made 9
all ,,lsvc corpor,ns _c exce$ 4#a1hjj4
  ,5t] ! cr$it %[n on ,slip ,t#b;,c
7,,man471 ,lab\r-,sponsor$ ,funds ,tax
,cr$it1 on l9e #ef ( ,=m ,,mb#dbh4
--------------------------------------#g
  ,support+ docu;ts--,atta* ,slip
,t#b;,c 7,,man47 6yr pap] return4 ,if y
>e fil+ electronic,y1 keep all yr
docu;ts 9 case we ask 6see !m4



                                     #ce
       ,l9e #eh--,prov9cial =eign    a#g
               tax cr$it
    
  ,if yr f$]al =eign tax cr$it on non-
busi;s 9come is less ?an ! relat$ tax y
pd 6a =eign c.try1 y may 2 eligi# 6claim
a prov9cial =eign tax cr$it4
  ,6claim ! cr$it1 get ,=m ,t#bjcf1
,prov9cial or ,t]ritorial ,=eign ,tax
,cr$it1 f ! ,,cra's ,web site or 03tact+
u 7r1d 8,= m 9=m,n0 on page #a ( ?
book74
  ,5t]1 on l9e #eh ( ,=m ,,mb#dbh1 ! tax
cr$it am.t f l9e #e ( ,=m ,t#bjcf4
  ,support+ docu;ts--,atta* ,=m ,t#bjcf
6yr pap] return4 ,if y >e fil+
electronic,y1 keep all yr docu;ts 9 case
we ask 6see !m4

      ,l9e #fj--,commun;y 5t]prise
          develop;t tax cr$it
    
  ,y c claim ? cr$it = 9ve/;ts y made 9
eligi# -mun;y 5t]prise develop;t
projects 9 #bjaa4                    #cf
           ,9=m,n = resid5ts         b#g
  ,yr ,manitoba -mun;y 5t]prise
develop;t tax cr$it is %[n on ,slip
,t#b;,,cedtc 7,,man471 ,manitoba ,-mun;y
,5t]prise ,develop;t ,tax ,cr$it4
  ,6claim ! cr$it1 get ,=m ,t#abef1
,manitoba ,-mun;y ,5t]prise ,develop;t
,tax ,cr$it1 f ! ,,cra's ,web site or
03tact+ u 7r1d 8,= m 9=m,n0 on page #a (
? book74
  ,5t]1 on l9e #fj ( ,=m ,,mb#dbh1 !
am.t f l9e #f ( ,=m ,t#abef4
  ,support+ docu;ts--,atta* ,=m ,t#abef
& ,slip ,t#b;,,cedtc 7,,man47 6yr pap]
return4 ,if y >e fil+ electronic,y1 keep
all yr docu;ts 9 case we ask 6see !m4

     ,l9e #fb--,small busi;s v5ture
           capital tax cr$it
    
  ,y c claim ? cr$it = 9ve/;ts y made 9
eligi# small busi;s v5ture capital
projects 9 #bjaa4
  ,yr ,manitoba small busi;s v5ture
capital tax cr$it is %[n on ,slip    #cg
           ,9=m,n = resid5ts         c#g
,t#b;,,sbvctc 7,,man471 ,manitoba ,small
,busi;s ,v5ture ,capital ,tax ,cr$it4
  ,6claim ! cr$it1 get ,=m ,t#abef-a1
,manitoba ,small ,busi;s ,v5ture
,capital ,tax ,cr$it 7,9dividuals71 f !
,,cra's ,web site or 03tact+ u 7r1d 8,=
m 9=m,n0 on page #a ( ? book74
  ,5t]1 on l9e #fb ( ,=m ,,mb#dbh1 !
am.t f l9e #f ( ,=m ,t#abef-a4
  ,support+ docu;ts--,atta* ,=m
,t#abef-a & ,slip ,t#b;,,sbvctc 7,,man47
6yr pap] return4 ,if y >e fil+
electronic,y1 keep all yr docu;ts 9 case
we ask 6see !m4

       ,l9e #fd--,manitoba m9]al
           explor,n tax cr$it
    
  ,y c claim ? cr$it if y 9ve/$ 9 fl[-"?
%>es & ,manitoba m9+ fl[-"? %>e
exp5ditures h be5 ren\nc$ 6y4
  ,yr ,manitoba qualify+ exp5ses >e %[n
9 box #add on ,9=m,n ,slip ,t#aja1
,/ate;t ( ,res\rce ,exp5ses1 rcvd    #ch
           ,9=m,n = resid5ts         d#g
f a m9+ corpor,n or on ,9=m,n ,slip
,t#ejac;,a1 ,/ate;t ( ,"pn]%ip ,9come =
,tax ,%elt]s & ,ren\nc$ ,res\rce
,exp5ses1 rcvd z a memb] (a "pn]%ip4
  ,6claim ! cr$it1 get ,=m ,t#abda1
,manitoba ,m9]al ,explor,n ,tax ,cr$it1
f ! ,,cra's ,web site or 03tact+ u 7r1d
8,= m 9=m,n0 on page #a ( ? book74
  ,5t]1 on l9e #fd ( ,=m ,,mb#dbh1 !
am.t f l9e #h ( ,=m ,t#abda4
  ,support+ docu;ts--,atta* a copy ( ,=m
,t#abda & ,9=m,n ,slip ,t#aja or
,t#ejac;,a 6yr pap] return4 ,if y >e
fil+ electronic,y1 keep all yr docu;ts 9
case we ask 6see !m4

     ,l9e #ff--,manitoba tui;n fee
            9come tax rebate
    
  ,y c claim ? rebate if y meet .all (!
foll[+ 3di;ns3
    --y 7 a resid5t ( ,manitoba at ! 5d
      (! ye>2
                                     #ci
           ,9=m,n = resid5ts         e#g
    --y -plet$ an eligi# program (
      /udies af ,decemb] #ca1 #bjjf1 & y
      met ! nec qualific,ns = gradu,n2 &
    --! tui;n fees =! program ( /udy 7 n
      claim$ 9 a previ\s tax ye> = ?
      rebate4
  ,6claim ! rebate1 get ,=m ,t#ajje1
,manitoba ,tui;n ,fee ,9come ,tax
,rebate1 f ! ,,cra's ,web site or
03tact+ u 7r1d 8,= m 9=m,n0 on page #a (
? book74
  ,5t]1 on l9e #ff ( ,=m ,,mb#dbh1 ! tax
rebate am.t f l9e #ad ( ,=m ,t#ajje4
  ,support+ docu;ts--,atta* ,=m ,t#ajje
6yr pap] return4 ,if y >e fil+
electronic,y1 keep all yr docu;ts 9 case
we ask 6see !m4
--------------------------------------#h
        ,=m ,,mb#dgi1 ,manitoba
                ,cr$its
    
  ,? sec;n 3ta9s g5]al 9=m,n foll[$
09/ruc;ns = c]ta9 l9es on ! =m4
                                     #dj
           ,9=m,n = resid5ts         a#h
,note
  ,5t] yr m>ital /atus & 9=m,n ab yr
  sp\se or -mon-law "pn] 79clud+ 8 or h]
  net 9come1 ev5 if x is z]o7 9 !
  8,id5tific,n0 >ea on page #a ( yr
  return4

           ,p]sonal tax cr$it
    
       ,:o c claim ! p]sonal tax
                 cr$it8
    
  ,y m/ h be5 a resid5t ( ,manitoba at !
5d (! ye> 6claim ? cr$it4
  ,if y 7 ..#ai ye>s ( age or .old] at !
5d (! ye>1 see 8,:o _c claim ! p]sonal
tax cr$it80 6be sure y qualify4
  ,if y 7 .."y] ?an #ai ye>s ( .age at !
5d (! ye>1 y c only claim ? cr$it if y
_h a sp\se or -mon-law "pn] .or y 7 a
p>5t1 .or y c claim ! ,manitoba $uc,n
prop]ty tax cr$it on yr #bjaa return4

                                     #da
       ,:o _c claim ! p]sonal tax    b#h
                 cr$it8
    
  ,y _c claim ? cr$it if y 7 claim$ z a
dep5dant 0any"o on 8 or h] ,=m ,,mb#dbh4
  ,al1 y ._c .claim ? cr$it if3
    --y 7 3f9$ 6a prison or a simil>
      9/itu;n at ! 5d (! ye>1 .& y 7 "!
      = six mon?s or m dur+ ! ye>2
    --yr sp\se or -mon-law "pn] is
      claim+ a transf] ( "p or all ( yr
      age am.t1 or yr 4abil;y am.t on 8
      or h] ,s*$ule ,,mb7,s#b72 or
    --ano!r p]son is claim+ a transf] (
      "p or all ( yr 4abil;y am.t on l9e
      #ehdh ( 8 or h] ,=m ,,mb#dbh4
    
      ,did y h a sp\se or -mon-law
          "pn] at ! 5d (! ye>8
    
  ,if s1 y & yr sp\se or -mon-law "pn] h
6decide :o w claim ! p]sonal tax cr$it1
! $uc,n prop]ty tax cr$it1 &! s*ool tax
cr$it = home[n]s = bo? ( y4 ,only "o ( y
c make ! claim4                      #db
           ,9=m,n = resid5ts         c#h
  ,h["e1 if y >e claim+ yr sp\se or
-mon-law "pn] z a dep5dant on l9e #ehab
( ,=m ,,mb#dbh1 y h 6make ! p]sonal tax
cr$it claim = bo? ( y4
  ,:5 y calculate yr .family .9come
7l9es #a 6#f ( ,=m ,,mb#dgi71 -plete
columns #a & #b us+ ! 9=m,n f yr & yr
sp\se's or -mon-law "pn]'s returns =!
ye>4
  ,y _c claim ! p]sonal tax cr$it =a
sp\se or -mon-law "pn] :o 0 3f9$ 6a
prison or a simil> 9/itu;n at ! 5d (!
ye> .& 0 "! = six mon?s or m dur+ ! ye>4

     ,did y or yr sp\se or -mon-law
         "pn] rcv prov9cial or
        municipal social assi/.e
            pay;ts 9 #bjaa8
    
  ,if s1 y c only claim a "p (! p]sonal
tax cr$it1 ! $uc,n prop]ty tax cr$it1 &!
s*ool tax cr$it = home[n]s4 ,= m 9=m,n1
see l9e #de4
                                     #dc
      ,7 y & yr sp\se or -mon-law    d#h
     "pn] liv+ a"p at ! 5d (! ye> =
             m$ical r1sons8
    
  ,if s1 & y & yr sp\se or -mon-law "pn]
o3upi$ sep>ate resid;es = "p or all (!
ye>1 bo? ( y c claim sep>ate p]sonal tax
cr$its4
  ,h["e1 if y >e claim+ yr sp\se or
-mon-law "pn] z a dep5dant on l9e #ehab
( ,=m ,,mb#dbh1 or if yr sp\se or -mon-
law "pn] has transf]r$ 8 or h] age or
4abil;y am.t 6y 7l9e #a or #c on yr
,s*$ule ,,mb7,s#b71 y h 6make ! p]sonal
tax cr$it claim = bo? ( y4
  ,:e!r y make sep>ate or jo9t p]sonal
tax cr$it claims1 :5 y calculate yr
.family .9come 7l9es #a 6#f ( ,=m
,,mb#dgi71 d n -plete l9es #a 6#e 9
column #b4 ,5t] yr sp\se's or -mon-law
"pn]'s a4ress 2s box #fjhi4



                                     #dd
       ,did yr sp\se or -mon-law     e#h
           "pn] die 9 #bjaa8
    
  ,if s1 only y1 ! surviv+ sp\se or
-mon-law "pn] c claim ! p]sonal tax
cr$it = bo? ( y un.s y 7 sep>at$ =
m$ical r1sons z expla9$ abv4
  ,:5 y calculate yr .family .9come 7l9e
#a 6#f ( ,=m ,,mb#dgi71 d n -plete l9es
#a 6#e 9 column #b4
  ,if "! is no surviv+ sp\se or -mon-law
"pn]1 ! p]sonal tax cr$it c 2 claim$ on
! ..dec1s$ p]son's f9al .return4

      ,7 y sep>at$ or divorc$ at !
               5d (! ye>8
    
  ,if s1 bo? ( y c claim a p]sonal tax
cr$it4 ,h["e1 if "o sp\se or -mon-law
"pn] claims ! o!r z a dep5dant1 ! p]son
claim$ _c claim a p]sonal tax cr$it4
  ,if a p>5t is claim+ an ..am.t = an
eligi# .dep5dant on l9e #ehaf ( 8 or h]
,=m ,,mb#dbh1 only t p>5t c claim !
p]sonal tax cr$it = t *4             #de
      ,did y h dep5dants 9 #bjaa8     #i
    
  ,y _c claim ! p]sonal tax cr$it =a
dep5dant :o3
    --rcvd prov9cial or municipal social
      assi/.e pay;ts 9 #bjaa 7o!r ?an yr
      sp\se or -mon-law "pn]72 or
    --was 3f9$ 6a prison or a simil>
      9/itu;n at ! 5d (! ye> .& 0 "! =
      six mon?s or m dur+ ! ye>4
    
         ,:at cr$its c y claim8
    
     ,l9e #g--,basic cr$it 74#aie7
    
       ,l9e #h--,age cr$it = self
    
  ,claim 4#aac if y 7 #fe ye>s ( age or
old] at ! 5d (! ye>4

     ,l9e #i--,basic cr$it = sp\se
            or -mon-law "pn]
    
  ,claim 4#aie if y _h a sp\se or -mon-
law "pn] at ! 5d (! ye>4             #df
      ,l9e #aj--,age cr$it = sp\se   a#i
            or -mon-law "pn]
    
  ,claim 4#aac if yr sp\se or -mon-law
"pn] 0 #fe ye>s ( age or old] at ! 5d (!
ye>4

       ,l9e #aa--,4abil;y cr$it =
         sp\se or -mon-law "pn]
    
  ,claim 4#aac if y claim$ a transf] (
yr sp\se's or -mon-law "pn]'s 4abil;y
am.t on l9e #c ( yr ,s*$ule ,,mb7,s#b7
or if yr sp\se or -mon-law "pn] c claim
! 4abil;y am.t on l9e #ehdd ( 8 or h]
,=m ,,mb#dbh4

      ,l9e #ac--,cr$it = an eligi#
                dep5dant
    
  ,claim 4#aie if y claim$ ! am.t = an
eligi# dep5dant on l9e #ehaf ( ,=m
,,mb#dbh4 ,y _c claim ? cr$it if y >e
claim+ ! basic cr$it =a sp\se or -mon-
law "pn] on l9e #i4                  #dg
       ,l9e #ad--,4abil;y cr$it =    b#i
     self or =a dep5dant o!r ?an yr
         sp\se or -mon-law "pn]
    
  ,5t] 2s box #fjie ! numb] ( 4abil;y
claims y >e mak+4
  ,claim 4#aac = ea* (! foll[+3
    --! 4abil;y am.t y claim$ on l9e
      #ehdd ( ,=m ,,mb#dbh2 &
    --ea* 4abil;y am.t claim$ on l9e
      #ehdh ( yr or yr sp\se's or -mon-
      law "pn]'s ,=m ,,mb#dbh4
  ,y c claim ? cr$it =a dep5dant if y >e
5titl$ 6claim ! family tax b5efit = t
dep5dant on ,s*$ule ,,mb#dbh-;,a & no "o
else has claim$ ! family tax b5efit = t
dep5dant4 ,= 9=m,n on claim+ ! family
tax b5efit =a dep5dant1 r1d pages #e &
#f4





                                     #dh
        ,l9e #ae--,cr$it = 4a#d      c#i
       dep5dants born 9 #aiic or
                 e>li]
    
  ,5t] 2s box #fjig ! numb] ( 4a#d
dep5dants y >e claim+4 .,d .n .9clude
any dep5dants = :om y claim$ ! cr$it =
an eligi# dep5dant on l9e #ac4
  ,claim 4#fb = .ea* 4a#d dep5dant #ah
ye>s ( age or old] = :om y or yr sp\se
or -mon-law "pn] claim$ an am.t on l9e
#ehbj ( ,=m ,,mb#dbh4
  ,y c claim ? cr$it =a dep5dant if y >e
5titl$ 6claim ! family tax b5efit = t
dep5dant on ,s*$ule ,,mb#dbh-;,a & no "o
else has claim$ ! family tax b5efit = t
dep5dant4 ,= 9=m,n on claim+ ! family
tax b5efit =a dep5dant1 r1d pages #e &
#f4

     ,l9e #af--,cr$it = dep5d5t *n
          born 9 #aiic or lat]
    
  ,5t] 2s box #fjii ! numb] ( dep5d5t *n
y h4 .,d .n .9clude any dep5dants    #di
           ,9=m,n = resid5ts         d#i
= :om y claim$ ! cr$it = an eligi#
dep5dant on l9e #ac or ! cr$it = 4a#d
dep5dants on l9e #ae4
  ,pl1se give details ( yr dep5d5t *n
born 9 #aiic or lat] 9 ! *>t on ,s*$ule
,,mb#dbh-;,a1 ,manitoba ,family ,tax
,b5efit4
  ,claim 4#bf = .ea* dep5d5t * :o 0 #ah
ye>s ( age or "y] on ,decemb] #ca1
#bjaa1 &= :om .all (! foll[+ apply3
    --y >e ! p>5t (! *2
    --! * 0 resid5t 9 ,canada & liv$ ) y
      9 #bjaa2
    --no "o else is claim+ ? cr$it =! *2
    --no "o is claim+1 =! *1 an am.t =!
      basic cr$it = sp\se or -mon-law
      "pn]1 ! cr$it = an eligi#
      dep5dant1 or ! cr$it = 4a#d
      dep5dants born 9 #aiic or e>li]1 9
      calculat+ _! p]sonal tax cr$it on
      _! ,=m ,,mb#dgi2 &
    --no "o 7s* z a fo/] p>5t7 has rcvd
      a special all[.e "u ! ,*n's
      ,special ,all[.es ,act =! *4   #ej
           ,9=m,n = resid5ts         e#i
  ,y c claim ? cr$it =a dep5dant if y >e
5titl$ 6claim ! family tax b5efit = t
dep5dant on ,s*$ule ,,mb#dbh-;,a & no "o
else has claim$ ! family tax b5efit = t
dep5dant4 ,= 9=m,n on claim+ ! family
tax b5efit =a dep5dant1 r1d pages #e &
#f4
-------------------------------------#aj
        ,$uc,n prop]ty tax cr$it
    
      ,:o c claim ! $uc,n prop]ty
               tax cr$it8
    
  ,y .c claim ? cr$it if y 7 a resid5t (
,manitoba at ! 5d (! ye> & y met .all (!
foll[+ 3di;ns3
    --y pd r5t or prop]ty tax on a
      pr9cipal resid;e 7def9$ on page
      #aa7 9 ,manitoba 9 #bjaa2
    --yr o3upancy co/ 7def9$ on page
      #aa7 0 m ?an 4#bej2 &
    --y 7 #af ye>s ( age or old] at ! 5d
      (! ye>4
                                     #ea
           ,9=m,n = resid5ts        a#aj
  ,h["e1 y h alr rcvd yr full b5efit if3
    --yr family 9come is m ?an 4#b1ejj
      74#ae1jjj if y 7 #fe ye>s ( age or
      old] at ! 5d (! ye>72 .&
    --! ,manitoba $uc,n prop]ty tax
      cr$it adv.e 0 ei deduct$ f yr
      #bjaa prop]ty tax /ate;t or y rcvd
      x af y appli$ = x4
  ,9 ? case1 d n -plete ! calcul,n f
l9es #bj 6#cb ( ,=m ,,mb#dgi4

      ,:o _c claim ! $uc,n prop]ty
               tax cr$it8
    
  ,y ._c claim ! $uc,n prop]ty tax cr$it
if y 7 liv+ 9 ! home ( "s"o :o1 = #bjaa3
    --w claim y z a dep5dant2
    --w claim a sp\se or -mon-law "pn]
      am.t = y or 6:om y w transf] "p or
      all ( yr age am.t or 4abil;y am.t2
      or
    --has rcvd or w rcv an $uc,n prop]ty
      tax cr$it4
                                     #eb
       ,did y h a sp\se or -mon-    b#aj
        law "pn] at ! 5d (! ye>8
    
  ,if s1 y & yr sp\se or -mon-law "pn] h
6decide :o w claim ! p]sonal tax cr$it1
! $uc,n prop]ty tax cr$it1 &! s*ool tax
cr$it = home[n]s4 ,only "o ( y c claim
^! cr$its = bo? ( y4

     ,did y or yr sp\se or -mon-law
         "pn] rcv prov9cial or
        municipal social assi/.e
            pay;ts 9 #bjaa8
    
  ,if s1 y c only claim a "p (! p]sonal
tax cr$it1 ! $uc,n prop]ty tax cr$it1 &!
s*ool tax cr$it = home[n]s4 ,= m 9=m,n1
see l9e #de4

     ,is #bjaa ! f/ ye> we 3sid] y
      6h a sp\se or -mon-law "pn]8
    
  ,if s1 "o sp\se or -mon-law "pn] c
claim an $uc,n prop]ty tax cr$it on 8 or
h] resid;e 2f y 2came sp\ses or      #ec
           ,9=m,n = resid5ts        c#aj
-mon-law "pn]s z well z on yr -mon
resid;e af y 2came sp\ses or -mon-law
"pn]s4
  ,if y d n claim yr sp\se or -mon-law
"pn] z a dep5dant1 yr sp\se or -mon-law
"pn] c al claim 8 or h] sep>ate resid;e
2f y 2came sp\ses or -mon-law "pn]s4
  ,:5 y calculate yr .family .9come
7l9es #a 6#f ( ,=m ,,mb#dgi71 -plete
columns #a & #b us+ ! 9=m,n f yr & yr
sp\se's or -mon-law "pn]'s returns =!
ye>4

      ,7 y & yr sp\se or -mon-law
     "pn] liv+ a"p at ! 5d (! ye> =
             m$ical r1sons8
    
  ,if s1 & y & yr sp\se or -mon-law "pn]
o3upi$ sep>ate resid;es = "p or all (!
ye>1 bo? y & yr sp\se or -mon-law "pn] c
claim sep>ate $uc,n prop]ty tax cr$its4
,"o sp\se or -mon-law "pn] claims a
cr$it =! -mon resid;e =! ye>4 ,! o!r
sp\se or -mon-law "pn] claims a      #ed
           ,9=m,n = resid5ts        d#aj
cr$it =! o!r resid;e =! "t y 7 liv+ a"p
7r1d 8,nurs+ home fees0 on page #aa74
  ,:5 y calculate yr .family .9come
7l9es #a 6#f ( ,=m ,,mb#dgi71 d n -plete
l9es #a 6#e 9 column #b4 ,5t] yr sp\se's
or -mon-law "pn]'s a4ress 2s box #fjhi4

      ,7 y sep>at$ or divorc$ at !
               5d (! ye>8
    
  ,if s1 bo? y & yr sp\se or -mon-law
"pn] c claim an $uc,n prop]ty tax cr$it
on yr sep>ate resid;es af ! sep>,n or
divorce4 ,h["e1 only "o sp\se or -mon-
law "pn] c claim an $uc,n prop]ty tax
cr$it =! family resid;e y bo? liv$ 9 2f
! sep>,n or divorce4

     ,did yr sp\se or -mon-law "pn]
              die 9 #bjaa8
    
  ,if s1 only y1 ! surviv+ sp\se or
-mon-law "pn] c claim ! $uc,n prop]ty
tax cr$it = bo? ( y un.s y 7         #ee
           ,9=m,n = resid5ts        e#aj
sep>at$ = m$ical r1sons z expla9$ on ?
page4
  ,:5 y calculate .family .9come 7l9es
#a 6#f ( ,=m ,,mb#dgi71 d n -plete l9es
#a 6#e 9 column #b4
  ,if "! is no surviv+ sp\se or -mon-law
"pn]1 ! $uc,n prop]ty tax cr$it c 2
claim$ on ! ..dec1s$ p]son's f9al
.return4

             ,%>$ a3ommod,n
    
  ,if y %>$ a3ommod,n ) "o or m t5ants1
..only "o ( .y c claim an $uc,n prop]ty
tax cr$it =! resid;e =! 5tire p]iod dur+
: y %>$ ! a3ommod,n4 ,if "o p]son rcvd a
%elt] all[.e1 t p]son has 6claim ! $uc,n
prop]ty tax cr$it4
-------------------------------------#aa
             ,o3upancy co/
    
  ,yr o3upancy co/ is bas$ on ! total (
any (! foll[+ am.ts t apply3
                                     #ef
           ,9=m,n = resid5ts        a#aa
    --! net prop]ty tax pd = yr pr9cipal
      resid;e = #bjaa2
    --! $uc,n prop]ty tax cr$it adv.e y
      rcvd 7if any72 &
    --#bj@3p (! total r5t pd = #bjaa4
  ,only ! "p t is m ?an ! base am.t (
4#bej w qualify =! $uc,n prop]ty tax
cr$it = #bjaa4

           ,pr9cipal resid;e
    
  ,y c only claim an $uc,n prop]ty tax
cr$it on "o pr9cipal resid;e at a "t4 ,a
pr9cipal resid;e is a resid5tial dwell+
unit locat$ 9 ,manitoba t y1 or y & yr
sp\se or -mon-law "pn]1 ei [n$ or r5t$ &
usu,y liv$ 9 dur+ #bjaa4 ,y _c claim
prop]ty tax or r5t y pd =a second>y
resid;e s* z a cottage4
  ,if y [n$ or r5t$ a resid;e at di6]5t
"ts dur+ #bjaa1 claim ! r5t &/or !
prop]ty taxes &! ,manitoba $uc,n prop]ty
tax cr$it adv.e t applies 6! "t y liv$ 9
ea* resid;e4                         #eg
           ,9=m,n = resid5ts        b#aa
  ,if yr prop]ty is us$ = m ?an "o
purpose 7= example1 resid5tial & f>m1 or
-m]cial1 or a multi-dwell+ unit71 use
only ! "p (! taxes t applies 6yr
pr9cipal resid;e :5 calculat+ ! cr$it4

                 ,f>m]s
    
  ,r1d ! def9i;n (a pr9cipal resid;e on
? page4
  ,y m/ use ! "p (! prop]ty tax t
applies only 6! resid;e1 n 9clud+ f>ml&4
,:5 report+ an am.t on l9e #ba ( ,=m
,,mb#dgi1 use ! am.t ( 8,net ,resid5tial
,taxes0 f yr prop]ty tax /ate;t or !
appropriate "p4

            ,nurs+ home fees
    
  ,if y pd nurs+ home fees & h rcvd a
detail$ /ate;t %[+ ! por;n pd = r5t
sep>ately f att5dant c>e fees & m$ical
exp5ses1 y c claim ? r5t am.t4
                                     #eh
           ,9=m,n = resid5ts        c#aa
  ,if y pd nurs+ home fees & h rcvd a
total$ p] diem /ate;t1 y c claim z r5t
#ej@3p (! fees t y d n claim z m$ical
exp5ses4

             ,mobile homes
    
  ,lic;e fee--,if y pd a municipal lic;e
fee &/or r5t =a mobile home1 claim yr
municipal lic;e fee z yr net prop]ty
tax1 & claim ! r5t y pd =! lot z r5t4
  ,prop]ty taxes--,if y pd prop]ty taxes
&/or r5t =a mobile home1 report yr
prop]ty taxes z yr net prop]ty tax1 &
claim ! r5t y pd =! lot z r5t4

       ,l9e #bj--,total r5t pd 9
           ,manitoba = #bjaa
    
  ,5t] 2s box #faaj ! total r5t y pd 9
,manitoba = #bjaa4
  ,if y pd room & bo>d1 only claim ! "p
= yr room4 ,h["e1 if y liv$ 9 a home al
                                     #ei
           ,9=m,n = resid5ts        d#aa
o3upi$ 0! [n]1 y _c claim an $uc,n
prop]ty tax cr$it4

     ,l9e #ba--,net prop]ty tax pd
          9 ,manitoba = #bjaa
    
  ,if y 7 a home[n]1 5t] on l9e #ba (
,=m ,,mb#dgi1 ! prop]ty tax y pd on yr
pr9cipal resid;e 9 ,manitoba = #bjaa af
y deduct any $uc,n prop]ty tax cr$it
adv.e y rcvd4 ,r1d ! def9i;n = pr9cipal
resid;e on ? page4

,note
  ,if y live 9 rural ,manitoba1 5t] on
  l9e #ba ! am.t (! 8,net ,resid5tial
  ,taxes0 f yr prop]ty tax /ate;t or !
  appropriate "p4

  ,if y mov$ f "o resid;e t y [n$
6ano!r1 claim ! prop]ty tax y pd t
applies 6! "t y liv$ 9 ea* resid;e4

                                     #fj
       ,l9e #bb--,manitoba $uc,n    e#aa
      prop]ty tax cr$it adv.e rcvd
    
  ,5t] on l9e #bb any $uc,n prop]ty tax
cr$it adv.e 7,,eptca7 t 0 ei deduct$ f
yr prop]ty tax /ate;t or rcvd 0y af y
appli$ = x4
  ,if y [n$ yr pr9cipal resid;e = "p (
#bjaa1 prorate any ,,eptca y rcvd 6cov]
! p]iod ( [n]%ip4 ,if y rcvd an ,,eptca
= m ?an "o resid;e1 total ! prorat$
am.ts ( all ,,eptca y rcvd4
  ,support+ docu;ts--,:e!r y >e fil+ a
pap] return or electronic,y1 keep all yr
prop]ty tax or r5t receipts 9 case we
ask 6see !m4

,/>t \tl9e
  ,if y >e claim+ r5t &/or prop]ty taxes
    =! $uc,n prop]ty tax cr$it1 y m/
    -plete ! 8,decl>,n =! $uc,n prop]ty
    tax cr$it0 *>t on ,=m ,,mb#dgi4
,5d \tl9e

                                     #fa
           ,s*ool tax cr$it =       f#aa
                home[n]s
    
  ,y c claim ? cr$it if .all (! foll[+
3di;ns apply3
    --y 7 #ee ye>s ( age or old] at ! 5d
      (! ye>2
    --yr family 9come is less ?an
      4#bc1hjj2
    --y or yr sp\se or -mon-law "pn]
      [ns1 is buy+1 or is a life t5ant
      (1 a pr9cipal resid;e2 &
    --! assess$ s*ool tax = t resid;e is
      m ?an 4#afj =! ye>4
  ,if y qualify1 see ! ta# on page #ad
6det]m9e ! am.t 65t] on l9e #cc ( ,=m
,,mb#dgi4
-------------------------------------#ab
  ,if y >e a .mobile .home .[n] special
rules may apply4 ,3tact ! ,manitoba ,tax
,assi/.e ,(fice = m 9=m,n4

,note
  ,if y 7 a .t5ant1 y h 6apply 6,family
  ,s]vices & ,3sum] ,a6airs at !     #fb
           ,9=m,n = resid5ts        a#ab
  ,prov9cial ,s]vices ,(fice4 ,9
  ,w9nipeg1 call #ide-baig2 \tside
  ,w9nipeg1 call #a-hgg-ehg-fbbd1 or
  email _+provservic@gov.mb.ca_:4 ,if y
  use a teletypewrit] 7,,tty71 call
  #bjd-idh-cfih4 ,= m 9=m,n1 visit !
  ,manitoba ,web page at
  _+www.gov.mb.ca/fs/assistance/_&
  stat55_:4 ,y d n qualify = s*ool tax
  assi/.e if y >e a t5ant liv+ 9
  gov]n;t-subsidiz$ or non-pr(it h\s+4

     ,l9e #cd--,s*ool tax assess$ 9
           ,manitoba = #bjaa
    
  ,5t] 2s box #fabb ! s*ool "p (!
prop]ty tax /ate;t = yr pr9cipal resid;e
9 ,manitoba = #bjaa4
  ,! am.t y 5t] w 2 ! total assess$
value (! s*ool taxes = yr resid;e 2f !
$uc,n prop]ty tax cr$it adv.e 0 deduct$4
  ,subtract 4#afj f ? am.t1 & 5t] !
result on l9e #cd4
                                     #fc
       ,l9e #da--,manitoba %elt]    b#ab
              b5efit rcvd
    
  ,5t] on l9e #da any pay;t y or yr
sp\se or -mon-law "pn] rcvd "u !
,manitoba ,%elt] ,b5efit ,program dur+
#bjaa4

       ,l9e #de--,social assi/.e
               recipi5ts
    
  ,if y or yr sp\se or -mon-law "pn]
rcvd prov9cial or municipal social
assi/.e pay;ts 9 #bjaa1 -plete l9e #de (
,=m ,,mb#dgi4
  ,if y & yr sp\se or -mon-law "pn] ea*
rcvd ,slip ,t#ejjg1 or if y or yr sp\se
or -mon-law "pn] rcvd m ?an "o ,slip
,t#ejjg1 5t] on l9e #de :i*"e numb] %[n
9 box #ad is .! .l1/4




                                     #fd
            ,o!r tax cr$its         c#ab
    
     ,l9e #dg--,prim>y c>egiv] tax
                 cr$it
    
  ,y c claim ? cr$it if1 9 #bjaa1 y 7 a
resid5t ( ,manitoba & y provid$ ongo+
volunt>y c>e 6a family memb]1 fr1 or
nei<b\r :o has be5 assess$ z requir+ c>e
at ,level #b or hi<] "u ! ,manitoba
,home ,c>e ,program guidel9es4 ,a prim>y
c>egiv] tax cr$it applic,n m/ h be5
-plet$ jo9tly 0bo? y &! p]son rcvg c>e
7or _! p>5t if ! p]son rcvg c>e is "u
#ah ye>s ( age7 & approv$ 9 adv.e 0!
regional h1l? au?or;y or ,family
,s]vices & ,3sum] ,a6airs4 ,= m 9=m,n1
visit ! ,manitoba web page at
_+www.gov.mb.ca/finance/tao/caregiver_:4
  ,y _c claim ? cr$it if y1 or yr sp\se
or -mon-law "pn]1 rcvd -p5s,n =! c>e ei
( y provid$ 6! c>e recipi5t4
  ,y c claim up 6a maximum ( 4#a1bge p]
c>e recipi5t4 ,y c 2 a designat$ prim>y
c>egiv] = up 6.?ree .c>e             #fe
           ,9=m,n = resid5ts        d#ab
.recipi5ts 9 any giv5 mon? dur+ ! ye>1 &
y c claim ! tax cr$it = ea* "o ( !m
provid$ ! #ij-"d wait+ p]iod has be5
-plet$ = ea* c>e recipi5t4
  ,6calculate yr claim1 det]m9e ! numb]
( "ds ( c>e provid$1 ! #ij-"d wait+
p]iod 7if applica#71 &! total c>egiv+
9t]rup;n "ds 7l;g] ?an #ad 3t9u\s "ds7
us+ ! ,prim>y ,c>egiv]'s ,log4 ,9t]rup;n
( c>e may 9clude1 b is n limit$ to1 !
c>e recipi5ts' place;t 9 hospital or
9/itu;n1 dur,ns ( respite1 or vac,n4
  ,use ? 9=m,n 6-plete ! "w%eet = l9e
#dg ( ,=m ,,mb#dgi4

,tax ,tip
  ,y may al 2 a# 6claim ! ,c>egiv] am.t
  on ,=m ,,mb#dbh4 ,= m 9=m,n1 see l9e
  #ehdj4




                                     #ff
       ,l9e #di--,adv.e tui;n fee   e#ab
            9come tax rebate
    
  ,y c claim ? adv.e if y 7 a resid5t (
,manitoba at ! 5d (! ye> & y h eligi#
tui;n fees pd = #bjaa4
  ,eligi# tui;n fees >e tui;n fees t y c
claim ! f$]al tui;n am.t on l9e #cbj (
yr f$]al ,s*$ule #aa4

,note
  ,tui;n fees >e eligi# = ? adv.e ev5 if
  y transf]r$ an am.t 6yr sp\se or -mon-
  law "pn]1 yr p>5t or gr&p>5t1 or yr
  sp\se's or -mon-law "pn]'s p>5t or
  gr&p>5t4

  ,5t] yr eligi# tui;n fees on l9e #fade
( ,=m ,,mb#dgi4 ,! am.t (! adv.e y c
claim on l9e #di is #e@3p ( yr eligi#
tui;n fees or 4#ejj1 :i*"e is less4
  ,! life"t maximum claim = ? adv.e is
4#e1jjj4
  ,y _c claim ! adv.e tui;n fee 9come
tax rebate 9 #bjaa if y claim$ !     #fg
           ,9=m,n = resid5ts        f#ab
tui;n fee 9come tax rebate on l9e #ff (
,=m ,,mb#dbh4

,note
  ,any am.t rcvd z an adv.e w reduce !
  tui;n fee 9come tax rebate y may 2
  5titl$ 6claim af y graduate4

  ,support+ docu;ts--,:e!r y >e fil+ a
pap] return or electronic,y1 keep all yr
tui;n fee receipts 9 case we ask 6see
!m4

     ,l9e #ea--,f]til;y tr1t;t tax
                 cr$it
    
  ,y c claim ? cr$it if y 7 a resid5t (
,manitoba at ! 5d (! ye> & y or yr sp\se
or -mon-law "pn] 9curr$ ! eligi# m$ical
exp5ses = f]til;y tr1t;t af ,septemb]
#cj1 #bjaj1 & pd !m 9 #bjaa4
  ,eligi# m$ical exp5ses = f]til;y
tr1t;t >e exp5ses t y c claim z m$ical
exp5ses on l9e #ccj ( yr f$]al       #fh
           ,9=m,n = resid5ts        g#ab
,s*$ule #a4 ,^! exp5ses m/ 2 pd =
9f]til;y tr1t;t s]vices 6a f]til;y cl9ic
or lic5s$ physician 9 ,manitoba4
,m$ic,ns prescrib$ 9
-------------------------------------#ac
rel,n 6? tr1t;t >e al eligi#1 9clud+ ^?
prescrib$ 0a lic5s$ physician 9
,manitoba = f]til;y tr1t;ts rcvd \tside
( ,manitoba4

,note
  ,rev]sals ( previ\s elective /]iliz,n
  proc$ures1 s* z vasectomies or tubal
  lig,ns1 d n qualify = ? cr$it4

  ,if y h a sp\se or -mon-law "pn]1 only
"o ( y may claim ? cr$it4
  ,5t] yr eligi# m$ical exp5ses =
f]til;y tr1t;t on l9e #fadf ( ,=m
,,mb#dgi4 ,! am.t (! cr$it y c claim on
l9e #ea is #dj@3p ( ^! exp5ses or
4#h1jjj1 :i*"e is less4
  ,support+ docu;ts--,atta* yr receipts
6yr pap] return4 ,if y >e fil+       #fi
           ,9=m,n = resid5ts        a#ac
electronic,y1 keep all yr receipts 9
case we ask 6see !m4

        ,l9e #ec--,co-op $uc,n &
         appr5tice%ip tax cr$it
    
  ,y c claim ? cr$it if1 9 #bjaa1 y pd
sal>ies or wages3
    --6a /ud5t "u a qualify+ "w place;t2
    --6a graduate or a j\rneyp]son =a
      p]iod ( qualify+ employ;t t 5d$ 9
      #bjaa2 or
    --6a qualify+ appr5tice at an e>ly
      or adv.ed level ( appr5tice%ip4
  ,5t] on l9e #ec ( ,=m ,,mb#dgi ! total
cr$its %[n on all yr ,slips ,t#b;,,ceatc
7,,man471 ,co-op ,$uc,n & ,appr5tice%ip
,tax ,cr$it4
  ,support+ docu;ts--,atta* ,slips
,t#b;,,ceatc 7,,man47 6yr pap] return4
,if y >e fil+ electronic,y1 keep all yr
docu;ts 9 case we ask 6see !m4

                                     #gj
       ,l9e #ee--,od\r-3trol tax    b#ac
                 cr$it
    
  ,y c claim ? cr$it if1 9 #bjaa1 y 7
c>ry+ on ! busi;s ( f>m+ 9 ,manitoba & y
9curr$ eligi# od\r-3trol exp5ditures4
  ,6claim ! cr$it1 get ,=m ,t#dafd1
,manitoba ,od\r-,3trol ,tax ,cr$it
7,9dividuals71 f ! ,,cra's ,web site or
03tact+ u 7r1d 8,= m 9=m,n0 on page #a (
? book74
  ,5t] on l9e #ee ( ,=m ,,mb#dgi ! cr$it
%[n on ,=m ,t#dafd4
  ,support+ docu;ts--,atta* ,=m ,t#dafd
6yr pap] return4 ,if y >e fil+
electronic,y1 keep all yr docu;ts 9 case
we ask 6see !m4







                                     #ga
         ,l9es #eg & #eh--,gre5     c#ac
         5]gy equip;t tax cr$it
    
                ,pur*as]
    
  ,y c claim ? cr$it if y 9/all$ a
geo!rmal gr.d s\rce h1t+ sy/em or sol>
!rmal h1t+ equip;t 9 #bjaa4
  ,yr cr$it is3
    --#aj@3p (! eligi# capital 9/all,n
      co/ ( geo!rmal gr.d s\rce h1t+ 7n
      9clud+ ! co/ (! h1t pump7 plus
      #e@3p (! co/ (! qualify+ geo!rmal
      h1t pump if x 0 manufactur$ 9
      ,manitoba & 9/all$ ..2f ,april
      #ac1 .#bjaa2
    --#ae@3p (! eligi# capital 9/all,n
      co/ ( geo!rmal gr.d s\rce h1t+ 7n
      9clud+ ! co/ (! h1t pump7 plus
      #g.e@3p (! co/ (! qualify+
      geo!rmal h1t pump if x 0
      manufactur$ 9 ,manitoba & 9/all$
      ..af ,april #ab1 .#bjaa2 &
    
                                     #gb
           ,9=m,n = resid5ts        d#ac
    --#aj@3p (! eligi# capital co/ (
      qualifi$ sol> !rmal h1t+ equip;t
      9/all$ 9 #bjaa4
  ,5t] ! total cr$it =! pur*as] on l9e
#eg ( ,=m ,,mb#dgi4
  ,= m 9=m,n & 6get ! ,manitoba gre5
5]gy equip;t tax cr$it "w%eet = 9/all,n
( geo!rmal gr.d s\rce h1t+ sy/ems1 : w
help y calculate yr cr$it1 g 6!
,manitoba ,web page at
_+www.gov.mb.ca/_&
finance/tao/green.html_:4

              ,manufactur]
    
  ,y c claim ? cr$it if1 9 #bjaa1 y
manufactur$ qualify+ geo!rmal h1t pumps
9 ,manitoba t 7 sold = use 9 ,manitoba4
  ,yr cr$it is3
    --#e@3p ( yr total sale price (! h1t
      pumps y sold ..2f ,april #ac1
      .#bjaa2 &
    
                                     #gc
           ,9=m,n = resid5ts        e#ac
    --#g.e@3p ( yr total sale price (!
      h1t pumps y sold ..af ,april #ab1
      .#bjaa4
  ,5t] ! total cr$it =! manufactur] on
l9e #eh ( ,=m ,,mb#dgi4
  ,support+ docu;ts--,atta* yr receipts
6yr pap] return4 ,if y >e fil+
electronic,y1 keep all yr receipts 9
case we ask 6see !m4

      ,l9e #fa--,book publi%+ tax
                 cr$it
    
  ,y c claim ? cr$it if1 9 #bjaa1 y
9curr$ eligi# exp5ditures :5 y publi%$ a
qualify+ book4
  ,6claim ! cr$it1 get ,=m ,t#abii1
,manitoba ,book ,publi%+ ,tax ,cr$it
7,9dividuals71 f ! ,,cra's ,web site or
3tact u 7r1d 8,= m 9=m,n0 on page #a ( ?
book74
  ,5t] on l9e #fa ( ,=m ,,mb#dgi ! cr$it
%[n on ,=m ,t#abii4
                                     #gd
           ,9=m,n = resid5ts        f#ac
  ,support+ docu;ts--,atta* ,=m ,t#abii
& any o!r receipts 6yr pap] return4 ,if
y >e fil+ electronic,y1 keep all yr =ms
& receipts 9 case we ask 6see !m4
-------------------------------------#ad
      ,l9e #fc--,cultural 9du/ries
            pr9t+ tax cr$it
    
  ,y c claim ? cr$it if y 7 a resid5t (
,manitoba at ! 5d (! ye> & y met !
foll[+ 3di;ns3
    --yr busi;s activ;y is 6pr9t1
      assem#1 & b9d books2 &
    --y rcvd eligi# pr9t+ rev5ue af
      ,april #ab1 #bjaa4
  ,eligi# pr9t+ rev5ue is ! am.t y rcvd
f a publi%] :o is resid5t 9 ,canada =!
s]vice y provid$ 9 ,manitoba af ,april
#ab1 #bjaa4 ,! s]vice is ! pr9t+1
assembl+1 or b9d+ (a book t is eligi# =!
book publi%+ tax cr$it or wd 2 eligi# =
t tax cr$it if ! book 0 a f/ edi;n4
  ,! am.t (! cr$it y c claim is #ae@3p (
yr eligi# pr9t+ rev5ue4 ,5t] !       #ge
           ,9=m,n = resid5ts        a#ad
am.t ( yr cr$it on l9e #fc ( ,=m
,,mb#dgi4
  ,support+ docu;ts--,atta* yr receipts
6yr pap] return4 ,if y >e fil+
electronic,y1 keep all yr receipts 9
case we ask 6see !m4

     ,home[n]s' s*ool tax cr$it ta#
    
  ,use ? ta# if y qualify =! s*ool tax
cr$it = home[n]s 7r1d pages #aa & #ab74
,f9d yr family 9come 2l4 ,5t] on l9e #cc
( ,=m ,,mb#dgi1 ,manitoba ,cr$its1 !
am.t %[n 2s yr family 9come4

,transcrib]'s note3
  ,if yr ,family 9come t is li/$ p] l9e
  is ,equal 6or ov] ! f/ am.t1 b ,"u !
  second am.t1 !n ! ?ird am.t on ! l9e
  is yr cr$it am.t4

#j 6#ae1ajj ,am.t 4#age
#ae1ajj 6#ae1bjj ,am.t 4#agc
#ae1bjj 6#ae1cjj ,am.t 4#aga         #gf
           ,9=m,n = resid5ts        b#ad
#ae1cjj 6#ae1djj ,am.t 4#afi
#ae1djj 6#ae1ejj ,am.t 4#afg
#ae1ejj 6#ae1fjj ,am.t 4#afe
#ae1fjj 6#ae1gjj ,am.t 4#afc
#ae1gjj 6#ae1hjj ,am.t 4#afa
#ae1hjj 6#ae1ijj ,am.t 4#aei
#ae1ijj 6#af1jjj ,am.t 4#aeg
#af1jjj 6#af1ajj ,am.t 4#aee
#af1ajj 6#af1bjj ,am.t 4#aec
#af1bjj 6#af1cjj ,am.t 4#aea
#af1cjj 6#af1djj ,am.t 4#adi
#af1djj 6#af1ejj ,am.t 4#adg
#af1ejj 6#af1fjj ,am.t 4#ade
#af1fjj 6#af1gjj ,am.t 4#adc
#af1gjj 6#af1hjj ,am.t 4#ada
#af1hjj 6#af1ijj ,am.t 4#aci
#af1ijj 6#ag1jjj ,am.t 4#acg
#ag1jjj 6#ag1ajj ,am.t 4#ace
#ag1ajj 6#ag1bjj ,am.t 4#acc
#ag1bjj 6#ag1cjj ,am.t 4#aca
#ag1cjj 6#ag1djj ,am.t 4#abi
#ag1djj 6#ag1ejj ,am.t 4#abg
#ag1ejj 6#ag1fjj ,am.t 4#abe
#ag1fjj 6#ag1gjj ,am.t 4#abc         #gg
           ,9=m,n = resid5ts        c#ad
#ag1gjj 6#ag1hjj ,am.t 4#aba
#ag1hjj 6#ag1ijj ,am.t 4#aai
#ag1ijj 6#ah1jjj ,am.t 4#aag
#ah1jjj 6#ah1ajj ,am.t 4#aae
#ah1ajj 6#ah1bjj ,am.t 4#aac
#ah1bjj 6#ah1cjj ,am.t 4#aaa
#ah1cjj 6#ah1djj ,am.t 4#aji
#ah1djj 6#ah1ejj ,am.t 4#ajg
#ah1ejj 6#ah1fjj ,am.t 4#aje
#ah1fjj 6#ah1gjj ,am.t 4#ajc
#ah1gjj 6#ah1hjj ,am.t 4#aja
#ah1hjj 6#ah1ijj ,am.t 4#ii
#ah1ijj 6#ai1jjj ,am.t 4#ig
#ai1jjj 6#ai1ajj ,am.t 4#ie
#ai1ajj 6#ai1bjj ,am.t 4#ic
#ai1bjj 6#ai1cjj ,am.t 4#ia
#ai1cjj 6#ai1djj ,am.t 4#hi
#ai1djj 6#ai1ejj ,am.t 4#hg
#ai1ejj 6#ai1fjj ,am.t 4#he
#ai1fjj 6#ai1gjj ,am.t 4#hc
#ai1gjj 6#ai1hjj ,am.t 4#ha
#ai1hjj 6#ai1ijj ,am.t 4#gi
#ai1ijj 6#bj1jjj ,am.t 4#gg
#bj1jjj 6#bj1ajj ,am.t 4#ge          #gh
           ,9=m,n = resid5ts        d#ad
#bj1ajj 6#bj1bjj ,am.t 4#gc
#bj1bjj 6#bj1cjj ,am.t 4#ga
#bj1cjj 6#bj1djj ,am.t 4#fi
#bj1djj 6#bj1ejj ,am.t 4#fg
#bj1ejj 6#bj1fjj ,am.t 4#fe
#bj1fjj 6#bj1gjj ,am.t 4#fc
#bj1gjj 6#bj1hjj ,am.t 4#fa
#bj1hjj 6#bj1ijj ,am.t 4#ei
#bj1ijj 6#ba1jjj ,am.t 4#eg
#ba1jjj 6#ba1ajj ,am.t 4#ee
#ba1ajj 6#ba1bjj ,am.t 4#ec
#ba1bjj 6#ba1cjj ,am.t 4#ea
#ba1cjj 6#ba1djj ,am.t 4#di
#ba1djj 6#ba1ejj ,am.t 4#dg
#ba1ejj 6#ba1fjj ,am.t 4#de
#ba1fjj 6#ba1gjj ,am.t 4#dc
#ba1gjj 6#ba1hjj ,am.t 4#da
#ba1hjj 6#ba1ijj ,am.t 4#ci
#ba1ijj 6#bb1jjj ,am.t 4#cg
#bb1jjj 6#bb1ajj ,am.t 4#ce
#bb1ajj 6#bb1bjj ,am.t 4#cc
#bb1bjj 6#bb1cjj ,am.t 4#ca
#bb1cjj 6#bb1djj ,am.t 4#bi
#bb1djj 6#bb1ejj ,am.t 4#bg          #gi
           ,9=m,n = resid5ts        e#ad
#bb1ejj 6#bb1fjj ,am.t 4#be
#bb1fjj 6#bb1gjj ,am.t 4#bc
#bb1gjj 6#bb1hjj ,am.t 4#ba
#bb1hjj 6#bb1ijj ,am.t 4#ai
#bb1ijj 6#bc1jjj ,am.t 4#ag
#bc1jjj 6#bc1ajj ,am.t 4#ae
#bc1ajj 6#bc1bjj ,am.t 4#ac
#bc1bjj 6#bc1cjj ,am.t 4#aa
#bc1cjj 6#bc1djj ,am.t 4#i
#bc1djj 6#bc1ejj ,am.t 4#g
#bc1ejj 6#bc1fjj ,am.t 4#e
#bc1fjj 6#bc1gjj ,am.t 4#c
#bc1gjj 6#bc1hjj ,am.t 4#a
#bc1hjj & ov] ,am.t 4#j









                                     #hj