Manitoba Tax
Complete this form and attach a copy of it to your return. For details, see the forms book.
MB428
T1 General 2009
Step 1 Manitoba non-refundable tax credits
For internal use only
5606
1 2
Basic personal amount claim $8,134 5804 Age amount (if born in 1944 or earlier) (use provincial worksheet) (maximum $3,728) 5808 Spouse or common-law partner amount
Base amount Minus: his or her net income from page 1 of your return Result: (if negative, enter "0")
8,134 00
5812
Amount for an eligible dependant (use provincial worksheet)) 5816 Amount for infirm dependants age 18 or older (use provincial worksheet)) 5820 Canada Pension Plan or Quebec Pension Plan contributions:
(amount from line 308 of your federal Schedule 1) (amount from line 310 of your federal Schedule 1)
3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19
Employment Insurance premiums (amount from line 312 of your federal Schedule 1) Children's fitness amount (see line 5838 in the forms book) Adoption expenses (see line 5833 in the forms book) Pension income amount (maximum $1,000) (see line 5836 in the forms book) Caregiver amount (use provincial worksheet)) Disability amount (for self) (see line 5844 in the forms book) Disability amount transferred from a dependant (use provincial worksheet)) Interest paid on your student loans (amount from line 319 of your federal Schedule 1) [attach Schedule MB(S11)] Your tuition and education amounts Tuition and education amounts transferred from a child Amounts transferred from your spouse or common-law partner [attach Schedule MB(S2)] Family tax benefit
5824 5828 5832 5838 5833 5836 5840 5844 5848 5852 5856 5860 5864
[attach Schedule MB428A] 6147 20 21 22 23
Medical expenses from line 330 of your federal Schedule 1 5868 Enter $1,728 or 3% of net income from line 236 of your return, whichever is less. Line 20 minus line 21 (if negative, enter "0")
Allowable amount of medical expenses for other dependants calculated for line 5872 on the Provincial Worksheet
Add lines 22 and 23. Add lines 1 through 19, and line 24. Non-refundable tax credit rate Multiply line 25 by line 26. Donations and gifts:
Amount from line 345 of your federal Schedule 9 Amount from line 347 of your federal Schedule 9
5872 5876
24
5880
10.8%
5884
10.8% = 17.4% = 28 29
25 26 27
Add lines 28 and 29. Add lines 27 and 30. Enter this amount on line 43.
5896
Manitoba non-refundable tax credits 6150
30 31
Go to Step 2 on the next page.
5007-C
Step 2 Manitoba tax on taxable income
Enter your taxable income from line 260 of your return. Use the amount on line 32 to determine which ONE of the following columns you have to complete. Enter the amount from line 32 in the applicable column. Line 33 minus line 34 (cannot be negative) Multiply line 35 by line 36. Manitoba tax on taxable income
Go to Step 3 If line 32 is $31,000 or less If line 32 is more than $31,000, but not more than $67,000 If line 32 is more than $67,000
32
33
33
33
0 00 34 10.8%
35 36 37 0 00 38 39
31,000 00 34 12.75%
35 36 37 3,348 00 38 39
Go to Step 3
67,000 00 34
35 36 37 7,938 00 38
17.4%
Add lines 37 and 38.
39
Go to Step 3
Step 3 Manitoba tax
Enter your Manitoba tax on taxable income from line 39. Enter your Manitoba tax on split income from Form T1206. Add lines 40 and 41. Enter your Manitoba non-refundable tax credits from line 31. Manitoba dividend tax credit: Credit calculated for line 6152 on the Provincial Worksheet Manitoba overseas employment tax credit: Amount from line 426 of your Schedule 1 Manitoba minimum tax carryover: Amount from line 427 of your Schedule 1 Add lines 43 through 46 Line 42 minus line 47 (if negative, enter "0") Manitoba additional tax for minimum tax purposes Form T691: Line 108 minus line 111 Line 48 plus line 49
6151
40 41 42
43
6152
50% 50%
44 45 46 47 48
6153 6154
50%
49 50
Political contribution tax credit
Manitoba political contributions made in 2009 Credit calculated for line 52 on the Provincial Worksheet Line 50 minus line 52 (if negative, enter "0")
6140
(maximum $650)
51 52 53
Labour-sponsored funds tax credit
Enter your labour-sponsored funds tax credit from Slip T2C(MAN.). Line 53 minus line 54 (if negative, enter "0"). Enter the provincial foreign tax credit from Form T2036. Line 55 minus line 56 Enter your Manitoba community enterprise development tax credit from Form T1256. Line 57 minus line 58 (if negative, enter "0") Enter your Manitoba community enterprise investment tax credit from Form T1256-1. Line 59 minus line 60 (if negative, enter "0") Enter the Manitoba mineral exploration tax credit from Form T1241. Line 61 minus line 62 (if negative, enter "0") Enter the Manitoba tuition fee income tax rebate from Form T1005. Line 63 minus line 64 (if negative, enter "0"). Enter the result on line 428 of your return.
6080
(maximum $9,000) 6085 (maximum $45,000) 6092
6083 6086
Manitoba tax
54 55 56 57 58 59 60 61 62 63 64 65
5007-C