Free untitled - Canada

MB479 T1 General ­ 2009

Manitoba Credits
Complete this form and attach a copy of it to your return if you were a resident of Manitoba at the end of the year. Family income Column 1 You Enter the net income amount from line 236 of the return. Total of Universal Child Care Benefit repayment (line 213 of the return) and registered disability savings plan income repayment (included on line 232) Add lines 1 and 2. Column 2 Your spouse or common-law partner 1 1

+ =

2 3

+ =

2 3

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Column 1 You Total of Universal Child Care Benefit (line 117 of the return) and registered disability savings plan income (line 125 of the return) Line 3 minus line 4 (if negative, enter "0") Add the amounts from line 5 in column 1 and column 2 (if applicable).

Column 2 Your spouse or common-law partner

­ =

4 5

­ =

4 5

Family income

6

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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. 6089 Address

City

Prov./Terr.

Postal code

Personal tax credit
(see pages 5007-N ­ 31 to 40 [6 to 8] in the forms book) Basic credit Age credit for self (65 or older at the end of the year) Basic credit for spouse or common-law partner claim $113 claim $195 195 00 7

+
9

8

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Age credit for spouse or common-law partner (65 or older at the end of the year) claim $113 Disability credit for spouse or common-law partner Add lines 9 to 11. claim $113

+ +

10 11

6090 =

+
Credit for an eligible dependant claimed on line 5816 of Form MB428 claim $195

12 13

+

Disability credit for self or for a dependant other than your spouse or common-law partner Number of disability claims 6095

× $113 =

+

14

Credit for disabled dependants born in 1991 or earlier Number of disability claims 6097

× $62

=

+

15

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Credit for dependent children born in 1991 or later Number of children Add the amounts on lines 7, 8, and 12 to 16. Amount from line 6 Line 17 minus line 18 (if negative, enter "0"). Enter this amount on line 41. 6099

× $26

=

+

16 17 18

Total credits

6105 =

× 1% =

­

Personal tax credit

=

19

If you are not claiming the education property tax credit or the school tax credit for homeowners, enter "0" on line 40 of this form and continue to calculate your Manitoba credits.

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Education property tax credit
(see pages 5007-N ­ 40 to 50 [8 to 10] 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 2009:

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Address

No. of months resident in 2009

Rent and/or property tax paid in 2009

Name of any individual(s) who shared accommodation with you in 2009 *

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

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Total rent paid in Manitoba for 2009

6110

× 20% =

20

Net property tax paid in Manitoba for 2009 (the part that applies to your principal residence only) Manitoba education property tax credit advance received on your property tax statement or by application (if not received, enter "0") Add lines 20 to 22. Base amount Occupancy cost: Line 23 minus line 24 (if negative, enter "0")

6112 +

21

6114 + 6116 =

22 23 250 00 24 25

­ =

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Basic credit: If you were under age 65 at the end of the year, enter $675. If you were 65 or older at the end of the year, enter $800. Amount from line 6 Line 26 minus line 27

26

× 1% =
(if the result is less than $650, enter $650)

­ =

27

28 Enter the amount from line 25 or line 28, whichever is less. Enter the amount of Manitoba education property tax credit advance received (from line 22). Line 29 minus line 30 (if negative, enter "0") Education property tax credit 29

­ =

30 31

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Tenants: If you are 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. Read the section called "Manitoba school tax assistance" on page 5007-PC ­ 3 [at the beginning] of this book.

School tax credit for homeowners
(see page 5007-N ­ 50 [10] in the forms book) Complete lines 32 to 37 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 37 and continue on line 38. If line 6 is less than $15,100, enter $175 on line 32. If it is between $15,100 and $23,800, see the table on page 5007-N ­ 57 [11] of the forms book.

6120

32

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School tax assessed in Manitoba for 2009 (the part that applies to your principal residence only) 6122 minus $160 = 34 33 Occupancy cost: Enter the amount from line 25. Enter the amount from line 29. Line 34 minus line 35

­ =

35

36 Enter the amount from line 32, 33, or 36, whichever is less. Add lines 31 and 37. School tax credit for homeowners

6124 +

37 38

=

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Enter the amount from line 38 on the previous page. Manitoba shelter benefit received Line 38 minus line 39 (if negative, enter "0") Add lines 40 and 41. If you or your spouse or common-law partner received provincial or municipal social assistance in 2009, 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. If you have entered a number on line 43, multiply line 42 by line 43. Otherwise, enter the amount from line 42. 6126 ­

38 39

Net education property and school tax credits for homeowners

= + =

40 41 42

Enter your Personal tax credit (from line 19).

6130 ×

43

=

44

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Enter your primary caregiver tax credit (from worksheet on pages 14 to 15 [below] ). Add lines 44 and 45. Enter your co-op education and apprenticeship tax credit from Slip T2CEATC (MAN.). Add lines 46 and 47. Enter your odour-control tax credit from Form T4164. Add lines 48 and 49. Green energy equipment tax credit (purchaser) Green energy equipment tax credit (manufacturer) Add lines 51 and 52.

6125 +

45 46

=

6131 +

47 48 49 50 51 52

=
6134 +

=
6138 6139 +

=
53 continue on next page
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+

Add lines 50 and 53. Enter your book publishing tax credit from Form T1299. Add lines 54 and 55. Enter the result on line 479 of your return.

=
6143 +

54 55

Manitoba credits

=

56

Worksheet Line 45 ­ Primary caregiver tax credit
Enter the details of each qualifying care recipient from your 2009 primary caregiver's log. Name of Client #1 Enter the creditable number of days in the period from your log.

× $1,020 =
365
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Name of Client #2 Enter the creditable number of days in the period from your log. Name of Client #3 Enter the creditable number of days in the period from your log. Add the amounts for each care recipient. Enter the total amount on line 45.

× $1,020 =
365

+

× $1,020 =
365 Primary caregiver tax credit

+

=

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