Free untitled - Canada

MB428 T1 General ­ 2009

Manitoba Tax
Complete this form and attach a copy of it to your return. For details, see the forms book.

Step 1 ­ Manitoba non-refundable tax credits
For internal use only Basic personal amount Age amount (if born in 1944 or earlier) (use provincial worksheet) claim $8,134 5606 5804 1

(maximum $3,728)

5808 + 8,134 00

2

Spouse or common-law partner amount Base amount Minus: his or her net income from page 4 [1] of your return

­
continue on next page
MB428 ­ 1

Result: (if negative, enter "0")

=
5812 + 3 4 5

Amount for an eligible dependant Amount for infirm dependants age 18 or older Canada Pension Plan or Quebec Pension Plan contributions:

(use provincial worksheet) (use provincial worksheet)

5816 + 5820 +

(amount from line 308 of your federal Schedule 1)

5824 + 5828 +

6 7

(amount from line 310 of your federal Schedule 1) Employment Insurance premiums Children's fitness amount (amount from line 312 of your federal Schedule 1) (see line 5838 in the forms book)

5832 + 5838 + 9

8

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Adoption expenses Pension income amount (maximum $1,000) Caregiver amount Disability amount (for self)

(see line 5833 in the forms book) (see line 5836 in the forms book)

5833 + 5836 + 5840 + 5844 + 5848 + 5852 + 5856 + 5860 + continue on next page

10 11 12 13 14 15 16 17

(use provincial worksheet) (see line 5844 in the forms book) (use provincial worksheet)

Disability amount transferred from a dependant Interest paid on your student loans Your tuition and education amounts

(amount from line 319 of your federal Schedule 1) [attach Schedule MB(S11)]

Tuition and education amounts transferred from a child

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Amounts transferred from your spouse or common-law partner Family tax benefit

[attach Schedule MB(S2)] [attach Schedule MB428­A]

5864 + 6147 + 20

18 19

Medical expenses from line 330 of your federal Schedule 1 Enter $1,728 or 3% of net income from line 236 of your return, whichever is less.

5868

­ =

21 22

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.

5872 + 5876 =

23

+

24

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Add lines 1 through 19, and line 24.

5880 = 25

Non-refundable tax credit rate Multiply line 25 by line 26. Donations and gifts: Amount from line 345 of your federal Schedule 9

× 5884 =

10.8%

26 27

× 10.8% =
Amount from line 347 of your federal Schedule 9

28

× 17.4%
Add lines 28 and 29.

=

+
5896 =

29

Manitoba Add lines 27 and 30. non-refundable Enter this amount on line 43. tax credits

+
6150 = Go to Step 2 continue on next page

30 31

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Step 2 ­ Manitoba tax on taxable income
Enter your taxable income from line 260 of your return. 32

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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.

If line 32 is $31,000 or less

If line 32 is more than $31,000, but not more than $67,000

33

­
Line 33 minus line 34 (cannot be negative) Multiply line 35 by line 36. Manitoba tax on taxable income

0 00 34 ­ 35 = 10.8% 36 × 37 = 0 00 38 +

31,000 00

= × = +

12.75% 3,348 00

Add lines 37 and 38.

=
Go to Step 3
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39 = Go to Step 3 continue on next page

Use the amount on line 32 to determine which ONE of the following columns you have to complete. If line 32 is more than $67,000 Enter the amount from line 32 in the applicable column.

33

­
Line 33 minus line 34 (cannot be negative) Multiply line 35 by line 36. Manitoba tax on taxable income

67,000 00 34 35 17.4% 36 37 7,938 00 38

= × = +

Add lines 37 and 38.

=
Go to Step 3
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39

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 6152 + 44 6151 + 40 41 42 43

=

× 50% =
Manitoba minimum tax carryover: Amount from line 427 of your Schedule 1

6153 +

45

× 50% =
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6154 +

46

continue on next page

Add lines 43 through 46

= ­
47 48

Line 42 minus line 47 (if negative, enter "0") Manitoba additional tax for minimum tax purposes Form T691: Line 108 minus line 111

=

× 50% =
Line 48 plus line 49

+ =

49 50

Political contribution tax credit
Manitoba political contributions made in 2009 Credit calculated for line 52 on the "Provincial Worksheet" 6140 51

(maximum $650)

­ =

52 53

Line 50 minus line 52 (if negative, enter "0")

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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. (maximum $9,000) Line 57 minus line 58 (if negative, enter "0") Enter your Manitoba community enterprise investment tax credit from Form T1256-1. (maximum $45,000) Line 59 minus line 60 (if negative, enter "0") 6080 ­ 54 55 56 57

= ­ =

6085 ­

58 59

=

6092 ­

60 61

=

continue on next page
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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.

6083 ­

62 63 64

=
6086 ­

Line 63 minus line 64 (if negative, enter "0"). Enter the result on line 428 of your return. Manitoba tax

=

65

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