What’s in this article?
The Manitoba Nutrient Management Tax Credit is a refundable tax credit that you can claim if you were the sole proprietor or general partner of a farming business in Manitoba that incurred eligible nutrient management equipment expenditures during the year.
The credit amount that you are able claim is equal to 10% of the total expenditure amount minus any government assistance that you received, or expect to receive, relating to the expenditures.
You can claim the Manitoba nutrient management tax credit if you have a permanent establishment in Manitoba, and have incurred eligible expenditures while carrying on the business of farming.
Eligible expenditures refer to the capital cost of solid-liquid separation systems, anaerobic digesters, gravity settling tanks, manure treatment systems, manure composting facilities, and storage tanks suitable for winter manure storage if you have fewer than 300 animal units.
Your credit is 10% of the eligible expenditures minus any government assistance received or receivable that relates to the expenditures.
Important: Before you begin, ensure that you have told us that you live 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, claim your Manitoba Nutrient Management 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 and/or the checkbox labelled I worked for myself.
4. Scroll to the bottom of the page and click Continue. You will find yourself on the EMPLOYMENT icon:
5. Under the CREDITS AND REBATES heading, click the checkbox labelled Nutrient management tax credit.
6. Scroll to the bottom of the page and click Continue.
When you arrive at the page for the Nutrient management tax credit, enter your information into the tax software.
- Personal tax credits (Government of Manitoba website)
- Schedule 393 – Manitoba nutrient management tax credit (CRA website)
- Manitoba (CRA website)
- Line 61 – Nutrient management tax credit (CRA website)