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:
$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.