T4164 : Manitoba Odour-Control Tax Credit

What's in this article?

 

What is this?

The Manitoba Odour-Control Tax Credit (T4164) is available to those engaged in the business of farming, either as a proprietor or as the general partner of a farming partnership. This is a refundable tax credit that can be used to offset the cost of equipment that you or your partnership acquired for the purpose of preventing, reducing, or eliminating odour that arises from organic waste used or created while operating a farming business in Manitoba.​

You can earn a tax credit of 10% for eligible expenses in the tax year. You must also reduce your eligible expenses by any government assistance received or is receivable in relation to the expenses. For qualifying equipment bought after December 31, 2012, this credit is fully refundable to agricultural producers.

 

Am I eligible?

You can claim this credit if:

  • In the tax year, you were carrying on the business of farming in Manitoba as a sole proprietor or if you were a general partner in a partnership that is carrying on the business of farming in Manitoba;
  • If you incurred eligible odour control expenditures for the purpose of preventing, reducing, or eliminating nuisance odours arising from the use or production of organic waste; and
  • The property became available for use by your farming business in the tax year.

 Eligible expenses may include:

  • Capital cost of a depreciable capital property such as:
    • straw cannons, sewage lagoon covers and seals, biofiltering units, storage tanks or containers;
    • spraying equipment for aerobic or anaerobic treatment of organic waste;
    • soil injectors attached to manure spreaders;
  • Property that is used for monitoring or testing for odours and to transmit or transport organic waste or odours.

 

Where do I claim this?

Follow these steps in H&R Block’s tax software to file your 2015 taxes:

Important: Before you begin, ensure that you told us that you lived in MANITOBA on December 31st of the 2015 tax year, in H&R Block’s tax software. To do this:

  1. Click the HOME tab.
  2. Click the ABOUT YOU icon, and click the Your residence link. You will find yourself here:

Once you have confirmed your residence location, you can claim the Manitoba odour-control tax credit by following these steps:

  1. Click the PREPARE tab.
  2. Click the YOUR YEAR IN REVIEW icon. You will find yourself here:
  3. Click the checkbox labelled I was employed or I worked for myself then select the province or territory of self-employment.
  4. Scroll to the bottom of the page and click Continue.
  5. You will find yourself on the PREPARE tab under the EMPLOYMENT icon.
  6. Under the CREDITS AND REBATES heading, click the checkbox labelled Manitoba odour-control tax credit for individuals (T4164).
  7. Scroll to the bottom of the page and click Continue.

When you arrive at the page for your Manitoba odour-control tax credit for individuals, enter your information into the tax software.

 

Where can I learn more?