5007-C (Page 1 of 3) Protected B when completed 2025 Form MB428 Manitoba Tax For more information about this form, go to canada.ca/mb-tax-info. Part A - Manitoba tax on taxable income Line 1: Enter your taxable income from line 26000 of your return. ^ Use the amount from line 1 to complete the appropriate column below. *** Transcriber's Note: Use column 1 if the amount on line 1 is $47,000 or less. Use column 2 if the amount on line 1 is more than $47,000 but not more than $100,000. Use column 3 if the amount on line 1 is more than $100,000. *** Column 1: Line 1 is $47,000 or less Line 2: Amount from line 1 ^ Line 3: 0.00 Line 4: Line 2 minus line 3 (can not be negative) = ^ Line 5: Rate 10.8% Line 6: Line 4 multiplied by the percentage from line 5 = ^ Line 7: 0.00 Line 8: Line 6 plus line 7 Manitoba tax on taxable income = ^ Column 2: Line 1 is more than $47,000 but not more than $100,000 Line 2: Amount from line 1 ^ Line 3: 47,000.00 Line 4: Line 2 minus line 3 (can not be negative) = ^ Line 5: Rate 12.75% Line 6: Line 4 multiplied by the percentage from line 5 = ^ Line 7: 5,076.00 Line 8: Line 6 plus line 7 Manitoba tax on taxable income = ^ Column 3: Line 1 is more than $100,000 Line 2: Amount from line 1 ^ Line 3: 100,000.00 Line 4: Line 2 minus line 3 (can not be negative) = ^ Line 5: Rate 17.4% Line 6: Line 4 multiplied by the percentage from line 5 = ^ Line 7: 11,833.50 Line 8: Line 6 plus line 7 Manitoba tax on taxable income = ^ Enter the amount from line 8 on line 58 and continue at line 9. Part B - Manitoba non-refundable tax credits Line 56060: Internal use Line 9 and line 58040: Basic personal amount (use Worksheet MB428) ^ Line 10 and line 58080: Age amount (if you were born in 1960 or earlier) (use Worksheet MB428) (maximum $3,728) ^ Spouse or common-law partner amount: Line 11: Base amount 9,134.00 Line 12: Your spouse's or common-law partner's net income from line 23600 of their return ^ Line 13 and line 58120: Line 11 minus line 12 (if negative, enter "0") = ^ Amount for an eligible dependant: Line 14: Base amount 9,134.00 Line 15: Your eligible dependant's net income from line 23600 of their return ^ Line 16 and line 58160: Line 14 minus line 15 (if negative, enter "0") = ^ Line 17 and line 58200: Amount for infirm dependants age 18 or older (use Worksheet MB428) ^ Line 18: Add lines 9, 10, 13, 16, and 17. = ^ CPP or QPP contributions: Line 19 and line 58240: Amount from line 30800 of your return ^ Line 20 and line 58280: Amount from line 31000 of your return ^ Employment insurance premiums: Line 21 and line 58300: Amount from line 31200 of your return ^ Line 22 and line 58305: Amount from line 31217 of your return ^ Line 23 and line 58315: Volunteer firefighters' amount ^ Line 24 and line 58316: Search and rescue volunteers' amount ^ Line 25 and line 58325: Fitness amount ^ Line 26 and line 58326: Children's arts amount ^ Line 27 and line 58330: Adoption expenses ^ Line 28: Add lines 19 to 27. = ^ Line 29: Line 18 plus line 28 = ^ 5007-C (Page 2 of 3) Part B - Manitoba non-refundable tax credits (continued) Line 30: Amount from line 29 of the previous page ^ Line 31 and line 58360: Pension income amount (maximum $1,000) ^ Line 32 and line 58400: Caregiver amount (use Worksheet MB428) ^ Line 33: Add lines 30 to 32. = ^ Line 34 and line 58440: Disability amount for self (claim $6,180 or, if you were under 18 years of age, use Worksheet MB428) ^ Line 35 and line 58480: Disability amount transferred from a dependant (use Worksheet MB428) ^ Line 36: Add lines 33 to 35. = ^ Line 37 and line 58520: Interest paid on your student loans (amount from line 31900 of your return) ^ Line 38 and line 58560: Your tuition and education amounts (attach Schedule MB(S11)) ^ Line 39 and line 58600: Tuition and education amounts transferred from a child or grandchild ^ Line 40 and line 58640: Amounts transferred from your spouse or common-law partner (attach Schedule MB(S2)) ^ Line 41 and line 61470: Family tax benefit (attach Schedule MB428-A) ^ Line 42: Add lines 36 to 41. = ^ Medical expenses: Line 43 and line 58689: Amount from line 33099 of your return ^ Line 44: Amount from line 23600 of your return ^ Line 45: Applicable rate 3% Line 46: Line 44 multiplied by the percentage from line 45 = ^ Line 47: Enter whichever is less: $1,728 or the amount from line 46. ^ Line 48: Line 43 minus line 47 (if negative, enter "0") = ^ Line 49 and line 58729: Allowable amount of medical expenses for other dependants (use Worksheet MB428) ^ Line 50 and line 58769: Line 48 plus line 49 = ^ Line 51 and line 58800: Line 42 plus line 50 = ^ Line 52: Manitoba non-refundable tax credits rate 10.8% Line 53 and line 58840: Line 51 multiplied by the percentage from line 52 = ^ Donations and gifts: Line 54: Amount from line 13 of your federal Schedule 9 ^ multiplied by 10.8% = ^ Line 55: Amount from line 14 of your federal Schedule 9 ^ multiplied by 17.4% = ^ Line 56 and line 58969: Line 54 plus line 55 = ^ Line 57 and line 61500: Line 53 plus line 56 Enter this amount on line 61. Manitoba non-refundable tax credits = ^ 5007-C (Page 3 of 3) Part C - Manitoba tax Line 58: Manitoba tax on taxable income from line 8 ^ Line 59 and line 61510: Manitoba tax on split income (complete Form T1206) ^ Line 60: Line 58 plus line 59 = ^ Line 61: Manitoba non-refundable tax credits from line 57 ^ Line 62 and line 61520: Manitoba dividend tax credit (use Worksheet MB428) ^ Manitoba minimum tax carryover: Line 63 and line 61540: Amount from line 40427 of your return ^ multiplied by 50% = ^ Line 64: Add lines 61 to 63. = ^ Line 65: Line 60 minus line 64 (if negative, enter "0") = ^ Manitoba additional tax for minimum tax purposes: Line 66: Form T691: line 1 minus line 2 of Part 7 ^ multiplied by 50% = ^ Line 67: Line 65 plus line 66 = ^ Line 68 and line 61794: Manitoba political contributions made in 2025 ^ Line 69: Manitoba political contribution tax credit (use Worksheet MB428) (maximum $1,000) ^ Line 70: Line 67 minus line 69 (if negative, enter "0") = ^ Line 71 and line 60800: Enter your labour-sponsored funds tax credit from Slip T2C (MAN.). ^ Line 72: Line 70 minus line 71 (if negative, enter "0") = ^ Line 73: Provincial foreign tax credit (complete Form T2036) ^ Line 74: Line 72 minus line 73 (if negative, enter "0") = ^ Line 75 and line 60830: Manitoba community enterprise development tax credit (complete Form T1256) ^ Line 76: Line 74 minus line 75 (if negative, enter "0") = ^ Line 77 and line 60850: Manitoba small business venture capital tax credit for individuals (complete Form T1256-1) (maximum $120,000) ^ Line 78: Line 76 minus line 77 (if negative, enter "0") = ^ Line 79 and line 60860: Manitoba employee share purchase tax credit (complete Form T1256-2) ^ Line 80: Line 78 minus line 79 (if negative, enter "0") = ^ Line 81 and line 60920: Manitoba mineral exploration tax credit (complete Form T1241) ^ Line 82: Line 80 minus line 81 (if negative, enter "0") Enter this amount on line 42800 of your return. Manitoba tax = ^ See the privacy notice on your return.