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Manitoba Refundable Personal Tax Credit / Affordability Tax Credit
Manitoba Income Tax Act s. 5.7
The refundable personal tax credit 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.
The amounts are:
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$195 each for
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$113 each age credit for
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$113 each disability credit for
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| $62 credit for disabled dependents age 18+ at the end of the year | ||||||
| $26 credit for dependent children age 18 or less at the end of the year |
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:
| they are under 16 at the end of the tax year | ||||||||||
| they are under 19 at the end of the year, are not a parent, do not have a spouse or common-law partner, and are not eligible for an education property tax credit for the year | ||||||||||
| they reside in the residence of, and are claimed as a dependent of, another individual for the tax year | ||||||||||
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another taxpayer is claiming an amount for the year
for them, for any of the following:
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| they are an inmate of a correctional facility or penitentiary on the last day of the year, and have been an inmate for and have been an inmate for at least 6 months during the year |
The amount received is reduced by 1% of household net income.
Manitoba Government Resources
Canada Revenue Agency (CRA) Resources
Manitoba General Income Tax and Benefit Package - see CRA form MB 479 and Completing Your Manitoba Forms
Tax Tip: File a return even if you have no income, to get the refundable tax credits.
Revised: September 20, 2024