Manitoba Tax Credits - Helping You and Your Family

Nurturing Creative Kids

The Children’s Arts and Cultural Activity Tax Credit provides parents of children under 16 with a 10.8% income tax credit on up to $500 of eligible expenses per child (worth up to $54 in income tax savings) for non-fitness activities, including artistic, cultural, recreational or developmental activities. For a child with a disability under age 18, the family may qualify for an additional $54 in income tax savings for a maximum credit of $108.

Encouraging a Healthy Lifestyle

Manitoba’s Fitness Tax Credit allows claims for fitness activities for children under 16 and by young adults ages 16 through 24. The cost of up to $550 in eligible fitness activities may be claimed per child or young adult. This will provide an annual non-refundable benefit of up to $54 per youth.

Children and young adults with a disability, on whose behalf at least $100 is spent for qualifying fitness activities, will be eligible for an additional $54 credit for a maximum credit of $108.

Keeping Young People in Manitoba

The Manitoba Tuition Fee Income Tax Rebate provides post-secondary graduates with a 60% income tax rebate on their eligible tuition fees. This helps recent graduates living and working here in Manitoba.

You are eligible for the Tuition Fee Income Tax Rebate if you graduated with a degree, diploma or certificate from a recognized post-secondary institution on or after January 1, 2007 and now work and pay taxes in Manitoba. It does not matter if you completed your post-secondary education in Manitoba or elsewhere, as long as it is a recognized educational institution. You are entitled to receive a 60% income tax rebate to a maximum benefit of $25,000, over as little as six years.

Making Education More Affordable

Students living in Manitoba and attending a post-secondary institution are able to claim the Tuition Fee Income Tax Rebate Advance in the form of a refundable 5% tax credit on tuition (an Advance) for a school term that ended after November 2010. There is an annual credit cap of $500 and a lifetime cap of $5,000. Amounts claimed as an Advance will reduce the Manitoba Tuition Fee Income Tax Rebate earned following graduation.

Keeping Life Affordable for Seniors

Last year, our government introduced the successful Seniors’ School Tax Rebate of up to $235. This year, we are doubling that rebate to $470.

This is on top of up to $1,100 in existing provincial property tax credits, which means seniors can now save up to $1,570 on their property taxes.

Giving Back to Caregivers

Manitobans who act as primary caregiver for a family member, neighbour, or friend may be eligible for a refundable income tax credit of up to $1,275.

Note: this program requires pre-application and approval.

Keeping Property Taxes Affordable

This year, Manitoba families will save $358 million on property tax because of reductions and larger credits introduced by our provincial government. This includes increasing the basic Education Property Tax Credit to $700, nearly triple what it was in 1999.

If you rent your home, you may still qualify for up to $700 in education property tax credits. You can claim your rent on your Manitoba Income Tax Form MB479 – Manitoba Credits.

Supporting Families

The Fertility Treatment Tax Credit is equal to 40% of fertility treatment fees paid to a Manitoba licensed medical practitioner or fertility treatment clinic, and for related prescription drugs. The credit is net of any reimbursements such as private health care coverage. Up to $20,000 in eligible medical expenses can be claimed for a maximum credit of $8,000. The credit can be claimed by either spouse or partner.

Investing in a Green Economy

Property owners who install a geothermal heat pump system or a solar thermal energy system may receive a refundable Green Energy Equipment Tax Credit on component equipment and on certain capital costs of installation.

The credit is equal to 7.5% of geothermal heat pumps that are manufactured in Manitoba, 15% on the remainder of the capital costs of installing geothermal systems, or 10% on the capital cost of installing a solar thermal energy system. The credit may be claimed on the Manitoba portion of your income tax return.

Creating Skilled Jobs

The Co-op Education and Apprenticeships Tax Credit helps support skilled workers. These tax credits provides employers with up to 15% of the wages and salaries paid to eligible co-op students, co-op graduates, apprentices and journeypersons working in Manitoba up to $5,000 per apprentice.

As of April 1, 2014, employers hiring an apprentice for the first time also became eligible for a new employer hiring grant of $1,000.

Rewarding Local Business

The Community Enterprise Development Tax Credit is a 45% refundable income tax credit for Manitoba investors who invest in local community businesses. The maximum credit an individual investor can earn in a year is $27,000, based on a maximum $60,000 eligible investment.

Supporting Small Business

The Small Business Venture Capital Tax Credit is a 45% non-refundable income tax credit for Manitoba investors who acquire equity capital in emerging enterprises that require larger amounts of capital than community ownership can provide. Corporate and individual investors qualify for this credit. The maximum credit that an investor can earn in a year is $202,500. The maximum amount of the tax credit deductible against Manitoba income tax is $67,500 per tax year.

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