Manitoba Personal Tax Credit

What’s in this article?

 

What is this?

The Manitoba Personal Tax Credit is a refundable measure for Manitoba residents. The Manitoba Personal Tax Credit amounts you can claim depends on your situation and is reduced by 1% of your net family income. The amounts you can claim under this tax credit are:

  • Basic credit ($195);
  • Age credit for self ($113);
  • Basic credit for spouse or common-law partner ($195);
  • Age credit for spouse or common-law partner ($113);
  • Disability credit for spouse or common-law partner ($113);
  • Credit for an eligible dependant ($195);
  • Disability credit for self or for a dependant other than your spouse or common-law partner ($113); Credit for disabled dependants older than 18 ($62);
  • Credit for dependent children born 18 years of age or younger ($26).

Click this link for more information on each of these credit amounts.

 

Am I eligible?

You can claim this credit if you were a resident of Manitoba on December 31. If you are younger than 19 years of age, you can only claim this credit if you had a spouse or a common-law partner or you were a parent or can claim the Manitoba education property tax credit on your tax return.

You cannot claim this credit if:

  • Another person is claiming you as a dependant;
  • You were confined to a prison or a similar institution on December 31, and you were there for six months or more during the year;
  • Your spouse or common-law partner is claiming a transfer of all or a part of your age amount or disability amount; or
  • Another person is claiming a transfer of all or a part of your disability amount.

 

Canada Revenue Agency (CRA) says…

You cannot claim the personal tax credit for a dependant who:

  • received social assistance payments in 2015 (other than your spouse or common-law partner); or
  • was confined to a prison or a similar institution at the end of the year and was there for six months or more during the year.

If you have a spouse or a common-law partner, only one of you can claim the Manitoba Personal Tax Credit for both of you. If you are claiming your spouse or common-law partner as a dependant, then you can claim the tax credit for both of you. If you lived apart for medical reasons and occupied separate residences or were separated or divorced at the end of the year, both of you can claim separate personal tax credits.

 

Where do I claim this?

If you meet the eligibility requirements, you will see the question Claim the Manitoba personal tax credit on the Optimization page under the WRAP-UP tab in H&R Block’s tax software. Click the checkbox if you would like to claim the tax credit. H&R Block’s tax software will automatically calculate the applicable credit amount.

 

Where can I learn more?