The personal tax credit (2009 and later years) is:

	$195 each for self  dependent spouse  or eligible dependent (equivalent to spouse)
	$113 each age credit for self age 65+ spouse age 65+
	$113 each disability credit for self spouse eligible dependent
	$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
	another taxpayer is claiming an amount for the year for them, for any of the following: spouse or eligible to spouse amount infirm dependent amount disability amount dependent disability amount amounts transferred from spouse
	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.