5007-TC (Page 1 of 5) Protected B when completed 2025 Form MB479 Manitoba Credits You can claim these refundable tax credits even if you do not have to pay any tax. If the total of these credits is more than the amount of taxes you have to pay, you may get a refund for the difference. Complete the calculations that apply to you and attach a copy of this form to your paper return. For more information about these credits, go to canada.ca/mb-tax-info. *** Transcriber's Note: In print, the following table is set-up as 2 columns. Use column 1 for You. Use column 2 for Your spouse or common-law partner. *** Family income Line 1: Net income from line 23600 of the return (or the amount you would have entered if the instructions on line 23600 said "if negative, show in brackets") Column 1 You ^ Column 2 Your spouse or common-law partner ^ Line 2: Total of the universal child care benefit (UCCB) repayment (line 21300 of the return) and the registered disability savings plan (RDSP) income repayment (included on line 23200 of the return) Column 1 You ^ Column 2 Your spouse or common-law partner ^ Line 3: Line 1 plus line 2 Column 1 You = ^ Column 2 Your spouse or common-law partner = ^ Line 4: Total of the UCCB income (line 11700 of the return) and RDSP income (line 12500 of the return) Column 1 You ^ Column 2 Your spouse or common-law partner ^ Line 5: Line 3 minus line 4 (if negative, enter "0") Column 1 You = ^ Column 2 Your spouse or common-law partner = ^ Line 60890: If you and your spouse or common-law partner occupied separate principal residences for medical reasons at the end of the year, do not complete lines 1 to 5 of column 2. Enter their address on line 60890. ^ Personal tax credit Line 7: Basic credit 195.00 Line 8: Age credit for self (if you were born in 1960 or earlier) Claim $113 ^ Line 9: Basic credit for spouse or common-law partner Claim $195 ^ Line 10: Age credit for spouse or common-law partner (if they were born in 1960 or earlier) Claim $113 ^ Line 11: Disability credit for spouse or common-law partner Claim $113 ^ Line 12 and line 60900: Add lines 9 to 11. = ^ Line 13: Credit for an eligible dependant claimed on line 58160 of your Form MB428 Claim $195 ^ Disability credit for self or for a dependant other than your spouse or common-law partner Line 14: Number of disability claims Line 60950 ^ multiplied by $113 = ^ Credit for disabled dependants born in 2007 or earlier Line 15: Number of disabled dependants Line 60970 ^ multiplied by $62 = ^ Credit for dependent children born in 2007 or later Line 16: Number of dependent children Line 60999 ^ multiplied by $26 = ^ Line 17 and line 61050: Add lines 7, 8, and 12 to 16. Total credits = ^ Line 18: Amount from line 6 above ^ multiplied by 1% = ^ Line 19: Line 17 minus line 18 (if negative, enter "0") Enter this amount on line 54. Personal tax credit = ^ If you are not claiming the homeowners affordability tax credit, renters affordability tax credit, or seniors school tax rebate, enter "0" on line 53 and continue at line 54. Otherwise, continue with the next section. 5007-TC (Page 2 of 5) Homeowners Affordability Tax Credit If you have a spouse or common-law partner, only one of you can claim this credit for a principal residence for the same year. Declaration for the homeowners affordability tax credit (if you need more space, use a separate sheet of paper) By signing my return, I certify the following information about my principal residences in Manitoba during 2025: Column A Address ^ Column B Number of days at address (Note 1) ^ Column C School taxes (Note 2) ^ Column D Name of any individual(s) who shared accommodation with you (Note 3) ^ Column E Municipality payment was made to ^ Column F Roll number ^ Note 1: Enter the number of days in the year that you qualified to claim the credit for this property. Note 2: Enter the gross school taxes minus the homeowners affordability tax credit advance from your property tax statement, if any. If your municipal property tax account was credited for a late-designation of your principal residence and you received a credit to that account after your municipal property tax statement was issued, enter your gross school taxes minus the amount credited. If you are a mobile homeowner, you may be eligible to use certain amounts you paid in the year in the calculation of your school taxes paid. For more information, go to canada.ca/mb-tax-info. Note 3: Do not include your spouse, common-law partner, and/or dependent children. Line 20 and line 61120: School taxes (total of column C above) ^ Line 21 and line 61140: Homeowners affordability tax credit advance shown on your property tax statement (if not received, enter "0") or amount credited to your municipal property tax account for a late-designation of your principal residence. ^ Line 22 and line 61160: Line 20 plus line 21 = ^ Line 23: Base amount 1,500 Line 24: Number of days at address (total of column B above) Line 61163 ^ divided by 365 = ^ Line 25: Line 23 multiplied by line 24 = ^ Line 26: Enter whichever is less: amount from line 22 or line 25. ^ Line 27: Amount from line 21 ^ Line 28: Line 26 minus line 27 (if negative, enter "0") Homeowners affordability tax credit = ^ 5007-TC (Page 3 of 5) Renters affordability tax credit Only one person can claim this credit for a given residence for a given month. A person cannot claim this credit for any month for a residence they shared with the owner of the residence. Declaration for the renters affordability tax credit (if you need more space, use a separate sheet of paper) By signing my return, I certify the following information about my rentals in Manitoba during 2025: Column A Rental address ^ Column B Rent paid at address ^ Column C Number of months (Note 4) ^ Column D Name of any individual(s) who shared accommodation with you (Note 5) ^ Column E Name of landlord payment was made to ^ Note 4: You must qualify and have resided at the address for more than half of the days of the month being claimed. Note 5: Do not include your spouse, common-law partner, and/or dependent children. Line 29: Amount from line 28 of the previous page ^ Line 30 and line 61165: Rent paid (total of column B above) ^ If you (or your spouse or common-law partner) were65 years of age or older at the end of the year, complete lines 31 to 35. If both of you were under 65 years of age at the end of the year, enter "0" on line 35 and continue at line 36. Line 31: Base amount 903.57 Line 32: Amount from line 6 ^ multiplied by 0.8214% (maximum $328.57) = ^ Line 33: Line 31 minus line 32 = ^ Line 34: Number of months in the year 12 Line 35: Line 33 divided by line 34 = ^ Line 36: Enter whichever is more: amount from line 35 or $47.91. ^ Line 37 and line 61167: Number of months (total of column C above) ^ Line 38: Line 36 multiplied by line 37 = ^ Line 39: Enter whichever is less: amount from line 30 or line 38. Renters tax credit ^ Line 40: Line 29 plus line 39 = ^ 5007-TC (Page 4 of 5) Line 41: Amount from line 40 of the previous page ^ Seniors school tax rebate Complete lines 42 to 52 if all of the following conditions are met: - You (or your spouse or common-law partner) were a homeowner - You (or your spouse or common-law partner) were65 years of age or older at the end of the year - Your family income (line 6) is less than $63,500 Otherwise, enter "0" on line 52 and continue at line 53. Note: The person who claims the homeowners affordability tax credit (line 28) must also be the person who claims the seniors school tax rebate. If you have a spouse or common-law partner, only one of you can claim this rebate for a principal residence for the same year. Line 42 and line 61170: Amount from line 22 from page 2. Include the community revitalization levy amounts in lieu of school taxes from your municipal property tax statement, if any. ^ Line 43: Amount from line 26 of page 2 ^ Line 44: Line 42 minus line 43 (if negative, enter "0") (maximum $235) = ^ Line 45: Amount from line 6 ^ Line 46: Base amount 40,000.00 Line 47: Line 45 minus line 46 (if negative, enter "0") = ^ Line 48: Applicable percentage 1% Line 49: Line 47 multiplied by the percentage from line 48 = ^ Line 50: Line 44 minus line 49 (if negative, enter "0") = ^ Line 51: Amount from line 24 of page 2 ^ Line 52: Line 50 multiplied by line 51 Seniors school tax rebate = ^ Line 53: Line 41 plus line 52 = ^ Line 54: Enter your personal tax credit from line 19. ^ Line 55: Line 53 plus line 54 = ^ Employment and Income Assistance (EIA) and Manitoba Supports for Persons with Disabilities (MSPD) If you (or your spouse or common-law partner) did not receive EIA or MSPD payments from Manitoba in 2025, do not complete line 56.Instead, enter the amount from line 55 on line 57 and continue at line 58. Line 56 and line 61255: If you (or your spouse or common-law partner) did receive EIA or MSPD payments from Manitoba in 2025, enter the number from box 14 of your (or your spouse's or common-law partner's) Form T5007, Statement of Benefits (even if it is 0.00). If you and your spouse or common-law partner both received EIA or MSPD payments from Manitoba in 2025, enter the number shown in 61255 box 14 of your T5007 slip or theirs, whichever is less. ^ Line 57: If you entered a number on line 56, multiply line 55 by line 56. Otherwise, enter the amount from line 55. = ^ 5007-TC (Page 5 of 5) Other tax credits Line 58: Amount from line 57 of the previous page ^ Line 59 and line 61260: Primary caregiver tax credit ^ Line 60: Line 58 plus line 59 = ^ Fertility treatment tax credit: Line 61: Eligible medical expenses for fertility treatments Line 61268 ^ multiplied by 40% (maximum $16,000) = ^ Line 62: Line 60 plus line 61 = ^ Line 63 and line 61310: Paid work experience tax credit ^ Line 64: Line 62 plus line 63 = ^ Line 65 and line 61340: Enter your unused odour-control tax credit from your 2024 notice of assessment or reassessment. ^ Line 66 and line 61380: Line 64 plus line 65 = ^ Green energy equipment tax credit (purchaser): Line 67 and line 61380: Complete Form T1294. ^ Green energy equipment tax credit (manufacturer): Line 68 and line 61390: 7.5% of the adjusted cost of geothermal heat pumps ^ Line 69: Line 67 plus line 68 = ^ Line 70: Line 66 plus line 69 = ^ Line 71 and line 61430: Enter your book publishing tax credit from Form T1299. ^ Line 72: Line 70 plus line 71 = ^ Line 73 and line 61480: Cultural industries printing tax credit (maximum $1,100,000) ^ Line 74: Line 72 plus line 73 = ^ Line 75 and line 61484: Enter your Manitoba community enterprise development tax credit from line 4 of Form T1256. (maximum $27,000) ^ Line 76: Line 74 plus line 75 = ^ Line 77 and line 61490: Enter your Manitoba employee share purchase tax credit from line 6 of Form T1256-2. (maximum $27,000) ^ Line 78: Line 76 plus line 77 = ^ Teaching expense tax credit: Line 79: Eligible teaching supplies expenses (maximum $1,000) Line 61495 ^ multiplied by 15% = ^ Rental housing construction incentive tax credit: Line 80: Certificate number: Line 61496 ^ Tax credit amount from your certificate ^ Line 81: Add lines 78 to 80. Enter this amount on line 47900 of your return. Manitoba credits = ^ See the privacy notice on your return.