Manitoba-> Refundable tax credits -> Refundable Personal Tax Credit
Manitoba Income Tax Act s. 5.7
The refundable personal tax credit (2009 to 2016) is a refundable tax credit which is claimed on form MB479 of the personal tax return.
The personal tax credit amounts are not indexed for inflation. However, the Manitoba Fiscal Update of March 8, 2016 proposes to increase the above amounts, effective January 1, 2017.
The amounts for 2009 to 2016, and the proposed amounts effective January 1, 2017 are:
An individual who resides in Manitoba on the last day of a tax year is eligible for a personal tax credit for the year unless:
The amount received is reduced by 1% of household net income.
For detailed information on Manitoba refundable tax credits, see this topic on the Government of Manitoba web page Manitoba Personal Tax Credits.
See CRA form MB 479 and Completing Your Manitoba Forms on the Manitoba General Income Tax and Benefit Package page for detailed calculations.
Tax Tip: File a return even if you have no income, to get the refundable tax credits.
Revised: September 19, 2017
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