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Manitoba Tax
You have to complete this form for a trust resident in Manitoba and for a non-resident trust that carries on a business through a permanent establishment in Manitoba. Include a completed copy of this form with the trust's return. Taxable income (line 56 of the return)

T3MB
T3 2009

1

Step 1 ­ Manitoba tax on taxable income Testamentary trusts or grandfathered inter vivos trusts
Use the amount on line 1 to determine which one of the following columns you have to complete. more than $31,000, but not more than $67,000

If the amount from line 1 is: Enter the amount from line 1. Base amount Line 2 minus line 3 Rate Multiply the amount on line 4 by the rate on line 5. Tax on base amount Manitoba tax on taxable income (line 6 plus line 7) 2 3 4 5 6 7

$31,000 or less

more than $67,000 2 3 4 5 6 7 8

0 00
q i q e

31,000 00
q i q e q

67,000 00
q i q e q

10.8% 0 00

12.75% 3,348 00

17.4% 7,938 00

8 q

Inter vivos trusts (other than grandfathered)
Manitoba tax on taxable income: Line 1 i 17.4% q 9

Step 2 ­ Donations and gifts tax credit
Total donations and gifts Line 17A of Schedule 11 14012 On the first $200 or less On the remainder Donations and gifts tax credit (line 10 plus line 11)

i i

10.8% q 17.4% q

10 e 14014 ½ q 11 12

Step 3 ­ Manitoba tax
Enter the amount from line 8 or line 9 above. Family tax benefit $2,065 minus [9% i (Line 50 of the return)] q Subtotal (line 13 minus line 14. If negative, enter "0". ) Donations and gifts tax credit (line 12) Dividend tax credit Line 24 of Schedule 8 Line 31 of Schedule 8 Minimum tax carryover Line 30 of Schedule 11 Total credits (add lines 16 to 19) Subtotal (line 15 minus line 20. If negative, enter "0".) Manitoba additional tax for minimum tax purposes Subtotal (line 21 plus line 22) i i i 35% q 14018 ½ e 12.5% q 14015 ½ e 50% q 14016 ½ e q 17 18 19 q (Amount G from Chart 3 of Schedule 12) 14002 ½ e 14005 ½ q 20 21 22 23 16
14021 ½

13 14 15

i

10.8% q

14120 ½

q

24 Total Manitoba political contributions 14141 Allowable political contribution tax credit (see instructions on back) 14140 ½ Manitoba foreign tax credit (from Form T2036, Provincial or Territorial Foreign Tax Credit) 14080 e q Subtotal (line 25 plus line 26) Manitoba tax (line 23 minus line 27. If negative, enter "0".) Enter this amount on line 82 of the return.

25 26 27
14170 ½ q

28

T3MB E (09)

Manitoba Tax Instructions
What's new for 2009
The base amounts, the tax rate that applies to the first tax bracket, and the tax on the base amounts have changed. The rate that applies to the family tax benefit, and the lower rate that applies to the donations and gifts tax credit have also changed. The rate that applies to the taxable amount of dividends other than eligible dividends, for purposes of the dividend tax credit, has also changed. The co-op education and apprenticeship tax credit now includes a qualifying apprentice. See below for more information about the following amounts:
¼ ¼ ¼

allowable political contribution tax credit; co-op education and apprenticeship tax credit; and odour-control tax credit.

Line 25 ­ Allowable political contribution tax credit A trust can deduct, from its taxes payable to Manitoba, part of the amounts it paid to:
¼ ¼

a registered political party of Manitoba; or a candidate seeking election to the Manitoba legislature.

Attach an official receipt to the return as proof of payment, and use the applicable column to calculate the allowable credit. Total political contributions in the year: Enter amount A on line 24. A

Contributions of $400 or less Amount A Contribution base Line 1 minus line 2 Credit rate Line 3 multiplied by line 4 Base credit Allowable credit ­ line 5 plus line 6 Enter this amount on line 25. 1 2 3 4 5 6 7 0 00 75% 0 00

Contributions more than $400, but not more than $750 400 00 50% 300 00

Contributions more than $750, but not more than $1,275 750 00 33.33% 475 00

Contributions over $1,275

650 00

Co-op education and apprenticeship tax credit A trust can claim this credit if it paid salaries or wages:
¼ ¼ ¼

to an employee for a qualifying work placement in 2009 for work performed; to a co-op graduate or a journeyperson for a period of qualifying employment that ended in 2009; or to a qualifying apprentice for a period of qualifying employment that ended in 2009.

On line 91 of the trust's return, enter the total credits shown on all your Slips T2CEATC (MAN.), Co-op Education and Apprenticeship Tax Credit. Include your Slips T2CEATC (MAN.) with the trust's return. Odour-control tax credit A trust can claim this credit if, in 2009, it was carrying on the business of farming in Manitoba and it incurred eligible odour-control expenditures. On line 91 of the trust's return, enter the amount from line 10 of Form T4164, Manitoba Odour-Control Tax Credit (Individuals). Include a copy of Form T4164 with the trust's return.

If you have questions...
If you have questions about Manitoba tax, visit the Canada Revenue Agency (CRA) Web site at www.cra.gc.ca, or call the CRA at 1-800-959-8281. To get forms, go to www.cra.gc.ca/forms, or call 1-800-959-2221. You can also contact the Manitoba Tax Assistance Office. In Winnipeg, call 204-948-2115. Outside Winnipeg, call 1-800-782-0771. Information is also available on the Government of Manitoba Web site at www.gov.mb.ca/finance/tao.