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C.C.S.M. c. I10
The Income Tax Act
| Table of Contents | Regulations |
HER MAJESTY, by and with the advice and consent of the Legislative Assembly of Manitoba, enacts as follows:
1(1) In this Act,
"agreeing province" means a province that has entered into an agreement with the Government of Canada under which the Government of Canada will collect taxes payable under that province's income tax statute and will make payments to that province in respect of taxes so collected; (« province participante »)
"collection agreement" means an agreement entered into pursuant to subsection 61(1); (« arrangement relatif à la perception »)
"court" means the Court of Queen's Bench of Manitoba; (« tribunal »)
"deputy head" means
(a) if no collection agreement is in effect, the Deputy Minister of Finance for Manitoba, and
(b) if a collection agreement is in effect, the Commissioner of Customs and Revenue appointed under section 25 of the Canada Customs and Revenue Agency Act (Canada); (« administrateur général »)
"federal Act" means the Income Tax Act (Canada), as amended from time to time; (« loi fédérale »)
"federal regulations" means the regulations made under the federal Act, as amended from time to time; (« règlements fédéraux »)
"income for the year" of an individual means
(a) if section 114 of the federal Act applies in determining the individual's taxable income for the year, the amount determined under paragraph (a) of that section,
(b) if subsection 115(1) of the federal Act applies in determining the individual's taxable income earned in Canada for the year, the amount that would be the individual's taxable income earned in Canada for the year if that subsection ended after paragraph (c), and
(c) in any other case, the individual's income for the year as determined under Part I of the federal Act; (« revenu pour l'année »)
"income tax statute" means, with reference to an agreeing province, the law of that province that imposes a tax similar to the tax imposed under this Act; (« loi de l'impôt sur le revenu »)
"individual" means a person other than a corporation and, except in section 5, includes a trust or estate; (« particulier »)
"loss" means a loss as determined in accordance with, and for the purposes of, the federal Act; (« perte »)
"Manitoba income" of an individual for a taxation year means the individual's income earned in the year in Manitoba, as determined under the federal regulations made for the purpose of the definition "income earned in the year in a province" in subsection 120(4) of the federal Act; (« revenu gagné au Manitoba »)
"minister" means, except as otherwise provided,
(a) if no collection agreement is in effect, the Minister of Finance for Manitoba, and
(b) if a collection agreement is in effect, the Minister of National Revenue for Canada,
but in applying any provision of the federal Act for the purposes of this Act, a reference in such a provision to "minister" shall be read as a reference to the treasurer; (« ministre »)
"permanent establishment", where used for a purpose under this Act, has the meaning assigned for the same or a similar purpose in the federal regulations; (« établissement permanent »)
"prescribed" means
(a) in relation to a form, authorized under this Act by the Minister of Finance for Manitoba, and
(b) in any other case, prescribed by the regulations,
but, in applying any provision of the federal Act for the purposes of this Act and when used in reference to something prescribed under the federal Act, it has the meaning assigned by subsection 248(1) of the federal Act; (« prescrit »)
"province" means a province of Canada and includes the Yukon Territory, the Northwest Territories and Nunavut; (« province »)
"Receiver General" means the Receiver General for Canada but, in applying any provision of the federal Act for the purposes of this Act, a reference in the provision to "Receiver General" shall be read as a reference to the treasurer; (« receveur général »)
"regulations" means the regulations made by the Lieutenant Governor in Council under this Act; (« règlements »)
"taxation year" of a person means the period determined under the federal Act as the person's taxation year; (« année d'imposition »)
"treasurer" means
(a) the Minister of Finance for Manitoba, if no collection agreement is in effect, and
(b) if a collection agreement is in effect,
(i) the Receiver General, in relation to the remittance of an amount as or on account of any tax, interest or penalty payable under this Act, and
(ii) the minister, in relation to the administration and enforcement of this Act other than sections 61 to 65; (« trésorier »)
1(1.1) and (1.2) Repealed, S.M. 2000, c. 39, s. 26.
"Last day of the taxation year"
1(2) The expression "last day of the taxation year" shall, in the case of an individual who resided in Canada at any time in the taxation year but ceased to reside in Canada before the last day thereof, be deemed to be a reference to the last day in the taxation year on which he resided in Canada.
1(3) The tax payable by a taxpayer under this Act or under Part I of the federal Act means the tax payable by him as fixed by assessment or re-assessment subject to variation on objection or on appeal, if any, in accordance with this Act, or Part I of the federal Act, as the case may be.
1(4) For the purposes of this Act, except where they are at variance with the definitions contained in this section, the definitions and interpretations contained in, or made by regulations under, the federal Act apply.
1(5) In any case of doubt, the provisions of this Act shall be applied and interpreted in a manner consistent with similar provisions of the federal Act.
Modification of federal provisions
1(6) Where a section, subsection, definition or provision (in this subsection referred to as "the section") of the federal Act or the federal regulations is made applicable for the purposes of this Act, the section, as amended from time to time, applies with such modifications as the circumstances require for the purposes of this Act as though enacted as a provision of this Act and in applying the section for the purposes of this Act, in addition to any other modifications required by the circumstances,
(a) a reference in the section to tax under Part I of the federal Act shall be read as a reference to tax under this Act;
(b) where the section contains a reference to tax under any of Parts I.1 to XIV of the federal Act, the section shall be read without reference to tax under any of those Parts and without reference to any portion of the section that applies only to or in respect of tax under any of those Parts;
(c) a reference in the section to a particular provision of the federal Act that is the same as or similar to a provision of this Act shall be read as a reference to the provision of this Act;
(d) a reference in the section to a particular provision of the federal Act that applies for the purposes of this Act shall be read as a reference to the particular provision as it applies for the purposes of this Act;
(e) where the section contains a reference to any of Parts I.1 to XIV of the federal Act or to a provision in any of those Parts, the section shall be read without reference to the Part or the provision and without reference to any portion of the section that applies only because of the application of any of those Parts or the application of a provision in any of those Parts;
(f) where the section contains a reference to the Bankruptcy and Insolvency Act, the section shall be read without reference to the Bankruptcy and Insolvency Act;
(g) a reference in the section to a federal regulation that applies for the purposes of this Act shall be read as a reference to the regulation as it applies for the purposes of this Act;
(g.1) a reference in the section to "under this Act or under an Act of a province with which the Minister of Finance has entered into an agreement for the collection of taxes payable to the province under that Act" shall be read as "under this Act";
(h) a reference in the section to a word or expression in the left hand column of the following table shall be read as a reference to the word or expression opposite in the right hand column of the table:
TABLE
| Her Majesty | Her Majesty in right of the Province of Manitoba |
| Canada | Manitoba |
| Criminal Code | The Summary Convictions Act |
| Receiver General | treasurer |
| Canada Customs and Revenue Agency | Department of Finance |
| Commissioner of Customs and Revenue appointed under section 25 of the Canada Customs and Revenue Agency Act | deputy head |
| Deputy Attorney General of Canada | Deputy Minister of Justice |
| Tax Court of Canada | Court of Queen's Bench of Manitoba |
| Tax Court of Canada Act | The Court of Queen's Bench Act |
| Federal Court of Canada | Court of Queen's Bench of Manitoba |
| Federal Court Act | The Court of Queen's Bench Act |
| Registrar of the Tax Court of Canada | registrar of the Court of Queen's Bench of Manitoba |
| Registry of the Federal Court | an administrative centre of the Court of Queen's Bench of Manitoba |
1(7) Except as otherwise provided in this Act, if an amount or number that is required by this Act to be determined by or in accordance with a formula would, but for this subsection, be a negative amount or number, the amount or number is deemed to be nil.
S.M. 1989-90, c. 15, s. 12; S.M. 1993, c. 46, s. 35; S.M. 1997, c. 49, s. 15; S.M. 1999, c. 17, s. 2; S.M. 2000, c. 39, s. 26; S.M. 2001, c. 41, s. 12.
"Federal application rule" defined
1.1(1) In this section, "federal application rule" means a provision of an Act of Parliament or of the federal regulations that
(a) modifies the application of a provision of the federal Act or the federal regulations; or
(b) makes a provision, or the repeal or amendment of a provision, of the federal Act or the federal regulations apply
(i) to specified taxation years,
(ii) to specified fiscal periods,
(iii) after a specified time, or
(iv) to transactions or events that occur before or after a specified time or in specified taxation years or specified fiscal periods.
Application of federal Act and regulations
1.1(2) In applying the provisions of the federal Act and the federal regulations for the purposes of this Act,
(a) every applicable federal application rule shall be applied, with necessary modifications, for the purposes of this Act; and
(b) each provision, and each amendment or repeal of a provision, of the federal Act or the federal regulations to which no federal application rule applies is deemed to come into force for the purposes of this Act on the day it comes into force for the purposes of the federal Act.
2(1) Subsection 248(11) of the federal Act applies for the purposes of this Act.
2(2) Repealed, S.M. 2000, c. 39, s. 28.
S.M. 1989-90, c. 15, s. 13; S.M. 1993, c. 46, s. 36; S.M. 2000, c. 39, s. 28.
PART I
INCOME TAX
DIVISION I
LIABILITY FOR TAX
3(1) An individual must pay tax under this Part for a taxation year if he or she
(a) was resident in Manitoba on the last day of the taxation year; or
(b) was not resident in Manitoba on the last day of the taxation year but had Manitoba income for the year.
Corporations liable to pay tax
3(2) Every corporation that maintains a permanent establishment in Manitoba at any time in a taxation year must pay tax under this Part for the year.
3(3) Despite subsections (1) and (2), no tax is payable under this Part by
(a) a person for a period during which the person was exempt from tax under the federal Act because of subsection 149(1) of that Act; or
(b) a corporation for a period during which the corporation was a non-resident-owned investment corporation.
3(4) to (6) Repealed, S.M. 2005, c. 40, s. 26.
S.M. 1989-90, c. 15, s. 14; S.M. 2000, c. 39, s. 29; S.M. 2002, c. 19, s. 17; S.M. 2005, c. 40, s. 26.
DIVISION II
COMPUTATION OF TAX
INDIVIDUAL INCOME TAX
Rules for Computing Tax
Rules for computing individual's tax payable
4(1) The following rules apply in computing an individual's tax payable under this Part for a taxation year:
Rule 1
For the 2001 and subsequent taxation years, determine the individual's basic tax payable for the year
(a) under subsection 4.1(3), in the case of an inter vivos trust referred to in that subsection; and
(b) in any other case,
(i) under subsection 4.1(1) for the 2001 taxation year,
(ii) under subsection 4.1(2) for the 2002 taxation year,
(iii) under subsection 4.1(2.1) for the 2003 taxation year,
(iv) under subsection 4.1(2.2) for the 2004 and 2005 taxation years,
(v) under subsection 4.1(2.3) for the 2006 taxation year,
(vi) under subsection 4.1(2.4) of the 2007 taxation year,
(vii) under subsection 4.1(2.5) for the 2008 taxation year, and
(viii) under subsection 4.1(2.6) for the 2009 and subsequent taxation years.
Rule 1.1 Repealed, S.M. 2006, c. 24, s. 28.
Rule 2
Determine under section 4.3 the individual's lump sum tax payable for the year, if any.
Rule 3
Determine under section 4.4 the individual's tax on split income, if any.
Rule 4
Determine the amount, if any, by which
(a) the total of the amounts determined under Rules 1 to 3;
exceeds
(b) the total of the individual's non-refundable tax credits determined under subsection 4.6(2) for the year.
Rule 5
Add to the amount determined under Rule 4 the individual's additional minimum tax, if any, determined under section 4.5.
Rule 6
Multiply the total determined under Rule 5 by the individual's Manitoba percentage for the year. If the Manitoba percentage is less than 100%, add the amount determined by the following formula:
In this formula, T is the total of the following amounts:
(a) the pension income amount claimed by the individual for the year under subsection 4.6(10), multiplied by the percentage that applies to the taxation year under clause 4.6(2)(a);
(b) the amount claimed by the individual for the year under subsection 4.6(10.1) in respect of adoption costs, multiplied by the percentage that applies to the taxation year under clause 4.6(2)(a);
(b.1) the amount claimed by the individual for the year under subsection 4.6(10.2) (children's fitness expenses), multiplied by the percentage that applies to the taxation year under clause 4.6(2)(a);
(c) the individual's dividend tax credit for the year determined under section 4.7;
(d) the individual's overseas employment tax credit for the year determined under section 4.8.
Rule 7
Determine the amount, if any, by which the amount determined under Rule 6 exceeds the total of the following amounts:
(a) the individual's Manitoba political contribution credit determined under section 4.11;
(b) the individual's labour-sponsored funds tax credit determined under subsection 11.1(2.1);
(c) the individual's equity tax credit determined under subsection 11.6(3);
(d) the total of the individual's foreign tax credits for the year determined under section 4.12;
(e) if the individual is not a trust, the individual's mineral exploration tax credit determined under subsection 11.7(2);
(f) if the individual is not a trust, the total of all amounts each of which is the individual's unused mineral exploration tax credit from any of the three immediately following taxation years or any of the 10 immediately preceding taxation years, as determined under subsection 11.7(3);
(g) if the individual is not a trust, the total of
(i) the individual's community enterprise development tax credit for the year determined under section 11.8, and
(ii) the individual's community enterprise investment tax credit for the year determined under section 11.13;
(h) the amount, if any, deductible by the individual under subsection 10.2(1) (odour-control tax credit of farmer), as determined after deducting the amounts referred to in clauses (a) to (g) and before applying Rule 9;
(i) the amount, if any, claimed by the individual under section 4.9.1 (graduate's tuition fee income tax rebate).
Rule 8
Determine the greater of
(a) the amount determined under Rule 7; and
(b) the amount, if any, by which the individual's Manitoba percentage of his or her tax on split income determined under section 4.4, exceeds
(i) the individual's Manitoba percentage of the portion of his or her dividend tax credit under section 4.7 that can reasonably be considered to relate to that split income, and
(ii) the portion of his or her foreign tax credit under section 4.12 that can reasonably be considered to relate to that split income.
Rule 9
Subtract the following amounts from the amount determined under Rule 8:
(a) the total of the individual's refundable tax credits claimed under section 5;
(b) the amount, if any, that the individual is deemed by subsection 10.1(1) (refundable co-op education and apprenticeship tax credit of employer) to have paid on account of his or her tax payable for the year;
(c) the amount, if any, that the individual is deemed by subsection 10.2(1.1) (refundable odour-control tax credit of farmer) to have paid on account of his or her tax payable for the year;
(d) the amount, if any, that the individual is deemed by section 10.3 (refundable green energy equipment tax credit) to have paid on account of his or her tax payable for the year;
(e) the amount, if any, that the individual is deemed by subsection 10.4(1) (Manitoba book publishing tax credit) to have paid on account of his or her tax payable for the year.
Rule 10
If the amount determined under Rule 9 is a positive amount, the individual's tax payable for the year under this Part is equal to that amount.
Rule 11
If the amount determined under Rule 9 is nil or a negative amount, the individual's tax payable for the year under this Part is nil and the amount, if any, by which it is negative is deemed to be an overpayment by the individual on account of his or her tax payable for the year under this Part.
4(2) For the purposes of subsection (1), an individual's "Manitoba percentage" for a taxation year is the proportion, expressed as a percentage, that his or her Manitoba income for the year is of his or her income for the year.
S.M. 1988-89, c. 19, s. 18; S.M. 1989-90, c. 15, s. 15; S.M. 1992, c. 52, s. 26; S.M. 1993, c. 46, s. 37; S.M. 1994, c. 23, s. 12; S.M. 1995, c. 30, s. 7 and 8; S.M. 1996, c. 66, s. 7; S.M. 1998, c. 30, s. 26; S.M. 1999, c. 3, s. 5; S.M. 2000, c. 39, s. 29; S.M. 2001, c. 41, s. 13; S.M. 2002, c. 19, s. 18; S.M. 2003, c. 4, s. 34; S.M. 2004, c. 43, s. 44; S.M. 2005, c. 40, s. 27; S.M. 2006, c. 24, s. 28; S.M. 2007, c. 6, s. 24; S.M. 2008, c. 3, s. 18.
Basic Tax Payable — 2001 and Later Years
Basic tax payable — 2001 taxation year
4.1(1) An individual's basic tax payable for the 2001 taxation year is the amount determined according to the following table:
Taxable income (TI) | Basic tax payable (BT) |
| $30,544. or less | BT = 10.9% × TI |
| more than $30,544. but not more than $61,089. | BT = $3,329. + 16.2% × (TI − $30,544.) |
| more than $61,089. | BT = $8,277. + 17.4% × (TI − $61,089.) |
Basic tax payable — 2002 taxation year
4.1(2) An individual's basic tax payable for the 2002 taxation year is the amount determined according to the following table:
| Taxable income (TI) | Basic tax payable (BT) |
| $30,544. or less | BT = 10.9% × TI |
| more than $30,544. but not more than $65,000. | BT = $3,329. + 15.4% × (TI − $30,544.) |
| more than $65,000. | BT = $8,635. + 17.4% × (TI − $65,000.) |
Basic tax payable — 2003 taxation year
4.1(2.1) An individual's basic tax payable for the 2003 taxation year is the amount determined according to the following table:
| Taxable income (TI) | Basic tax payable (BT) |
| $30,544. or less | BT = 10.9% × TI |
| more than $30,544. but not more than $65,000. | BT = $3,329. + 14.9% × (TI − $30,544.) |
| more than $65,000. | BT = $8,463. + 17.4% × (TI − $65,000.) |
Basic tax payable — 2004 and 2005 taxation years
4.1(2.2) An individual's basic tax payable for each of the 2004 and 2005 taxation years is the amount determined according to the following table:
| Taxable income (TI) | Basic tax payable (BT) |
| $30,544. or less | BT = 10.9% × TI |
| more than $30,544. but not more than $65,000. | BT = $3,329. + 14% × (TI − $30,544.) |
| more than $65,000. | BT = $8,153. + 17.4% × (TI − $65,000.) |
Basic tax payable — 2006 taxation year
4.1(2.3) An individual's basic tax payable for the 2006 taxation year is the amount determined according to the following table:
| Taxable income (TI) | Basic tax payable (BT) |
| $30,544. or less | BT = 10.9% × TI |
| more than $30, 544. but not more than $65,000. | BT = $3,329. + 13.5% × (TI − $30,544.) |
| more than $65,000. | BT = $7,981. + 17.4% × (TI − $65,000.) |
Basic tax payable — 2007 taxation year
4.1(2.4) An individual's basic tax payable for the 2007 taxation year is the amount determined according to the following table:
| Taxable income (TI) | Basic tax payable (BT) |
| $30,544. or less | BT = 10.9% × TI |
| more than $30,544. but not more than $65,000. | BT = $3,329. + 13% × (TI - $30,544.) |
| more than $65,000. | BT = $7,809. + 17.4% × (TI - $65,000.) |
Basic tax payable — 2008 taxation year
4.1(2.5) An individual's basic tax payable for the 2008 taxation year is the amount determined according to the following table:
| Taxable income (TI) | Basic tax payable (BT) |
| $30,544. or less | BT = 10.9% × TI |
| more than $30,544. but not more than $66,000. | BT = $3,329. + 12.75% × (TI − $30,544.) |
| more than $66,000. | BT = $7,850. + 17.4% × (TI − $66,000.) |
Basic tax payable — 2009 and subsequent taxation years
4.1(2.6) An individual's basic tax payable for the 2009 taxation year and for each subsequent taxation year is the amount determined according to the following table:
| Taxable income (TI) | Basic tax payable (BT) |
| $31,000. or less | BT = 10.8% × TI |
| more than $31,000. but not more than $67,000. | BT = $3,348. + 12.75% × (TI − $31,000.) |
| more than $67,000. | BT = $7,938. + 17.4% × (TI − $67,000.) |
Basic tax payable by inter vivos trust
4.1(3) Despite subsections (1) to (2.5), the basic tax payable for a taxation year for an inter vivos trust to which subsection 122(1) of the federal Act applies is 17.4% of the trust's taxable income for the year.
S.M. 2000, c. 39, s. 29; S.M. 2001, c. 41, s. 14; S.M. 2003, c. 4, s. 35; S.M. 2005, c. 40, s. 28; S.M. 2006, c. 24, s. 29; S.M. 2007, c. 6, s. 25; S.M. 2008, c. 3, s. 19.
4.2 Repealed.
S.M. 2000, c. 39, s. 29; S.M. 2001, c. 41, s. 15; S.M. 2006, c. 24, s. 30.
Tax on Lump Sums
4.3 An individual's lump sum tax payable for a taxation year is 50% of the total of the amounts added by sections 120.3 and 120.31 of the federal Act and section 40 of the Income Tax Application Rules (Canada) to the individual's tax payable for the year under the federal Act.
Additional Taxes
4.4 If section 120.4 of the federal Act applies to an individual for a taxation year, the individual's tax on split income for the year is 17.4% of his or her split income for the year as determined under that section.
S.M. 2000, c. 39, s. 29; S.M. 2001, c. 41, s. 16.
4.5 An individual's additional minimum tax payable for a taxation year is 50% of the amount that would be his or her additional tax for the year determined under subsection 120.2(3) of the federal Act if that subsection ended after paragraph (b).
4.6(1) Repealed, S.M. 2006, c. 24, s. 31.
Non-refundable credits for 2001 and following
4.6(2) For the 2001 and subsequent taxation years, the total of an individual's non-refundable credits is the total of
(a) all amounts, each of which is the following percentage of an amount claimed for the year under any of subsections (3) to (17) and subsection (19):
(i) 10.9%, if the taxation year ends before 2009,
(ii) 10.8%, if the taxation year ends after 2008;
(b) the individual's donations tax credit for the year determined under subsection (18);
(c) the individual's dividend tax credit for the year determined under section 4.7;
(d) the individual's overseas employment tax credit for the year determined under section 4.8; and
(e) the individual's minimum tax carry-over credit for the year determined under section 4.9.
4.6(3) An individual may claim a basic personal amount of
(a) $7,634. for a taxation year ending after 2001 and before 2006;
(b) $7,734. for a taxation year ending in or at the end of 2006;
(c) $7,834. for a taxation year ending in or at the end of 2007;
(d) $8,034. for a taxation year ending after 2007 and before 2009; and
(e) $8,134. for a taxation year ending after 2008.
4.6(4) An individual who is at least 65 years old at the end of the taxation year may claim the amount determined by the following formula:
$3,728. − .15A
In this formula, A is the amount, if any, by which the individual's income for the year would exceed $27,749. if no amount were included in respect of a gain from a disposition of property to which section 79 of the federal Act applies in computing that income.
Claim re spouse or common-law partner
4.6(5) An individual who at any time in the taxation year is
(a) married, supporting his or her spouse and not living separate and apart from the spouse because of a breakdown of their marriage; or
(b) in a common-law partnership, supporting his or her common-law partner, and not living separate and apart from the common-law partner because of a breakdown of their common-law partnership;
may claim
(c) for a taxation year ending after 2001 and before 2008, the amount determined by the following formula:
$6,482. − A + (the lesser of A and $649.)
(d) for a taxation year ending after 2007 and before 2009, the amount determined by the following formula:
$8,034. − A
(e) for a taxation year ending after 2008, the amount determined by the following formula:
$8,134. − A
In these formulas, A is the spouse's or partner's income for the year or, if the individual and the spouse or partner are living separate and apart at the end of the year because of a breakdown of their marriage or partnership, the spouse's or partner's income for the year while married or in the common-law partnership and not so separated.
4.6(6) An individual to whom subsection (5) does not apply for the taxation year and who, at any time in the year,
(a) is unmarried and not in a common-law partnership, or is married or in a common-law partnership but neither supports nor lives with his or her spouse or common-law partner and is not supported by the spouse or common-law partner; and
(b) alone or jointly with one or more other persons, maintains a self-contained domestic establishment which is the individual's ordinary place of residence and actually supports in that establishment a person who, at that time, is
(i) except in the case of a child of the individual, resident in Canada,
(ii) wholly dependent for support on the individual, or the individual and the other person or persons, as the case may be,
(iii) related to the individual, and
(iv) except in the case of a parent or grandparent of the individual, either less than 18 years old or dependent on that support because of mental or physical infirmity;
may claim
(c) for a taxation year ending after 2001 and before 2008, the amount determined by the following formula:
$6,482. − A + (the lesser of A and $649.)
(d) for a taxation year ending after 2007 and before 2009, the amount determined by the following formula:
$8,034. − A
(e) for a taxation year ending after 2008, the amount determined by the following formula:
$8,134. − A
In these formulas, A is the dependant's income for the year.
4.6(7) An individual may claim, for each dependant of the individual who
(a) was at least 18 years old at the end of the taxation year; and
(b) was dependent in the year on the individual because of mental or physical infirmity;
the amount determined by the following formula:
$3,605. − (A − $5,115.) − B
In this formula,
A
is the greater of $5,115. and the dependant's income for the year; and
B
is the amount, if any, that the individual may claim under subsection (6).
4.6(8) An individual who, at any time in the taxation year, alone or jointly with one or more persons, maintains a self-contained domestic establishment which is the ordinary place of residence of the individual and of another person
(a) who is at least 18 years old at that time;
(b) who is
(i) the individual's child or grandchild, or
(ii) resident in Canada and is the parent, grandparent, brother, sister, aunt, uncle, nephew or niece of the individual or the individual's spouse or common-law partner; and
(c) who is
(i) at least 65 years old at that time, if he or she is the individual's parent or grandparent, or
(ii) dependent on the individual because of mental or physical infirmity;
may claim the amount determined by the following formula:
$15,917. − A − B
In this formula,
A
is the greater of $12,312. and the other person's income for the year; and
B
is the amount, if any, that the individual may claim under subsection (6).
Pension contributions and EI premiums
4.6(9) An individual who is entitled to deduct an amount under section 118.7 of the federal Act for the taxation year may claim the amount determined for B in the formula under that section.
4.6(10) An individual who was resident in Manitoba on the last day of the taxation year and who received pension income in the taxation year may claim an amount equal to the lesser of $1,000. and
(a) the pension income received by the individual in the year, if he or she is at least 65 years old at the end of the year; or
(b) the qualified pension income received by the individual in the year, if he or she is less than 65 years old at the end of the year.
4.6(10.1) An individual who is
(a) entitled to deduct an amount under subsection 118.01(2) of the federal Act for a taxation year beginning after 2005; and
(b) resident in Manitoba at the end of the taxation year;
may claim the amount that would be determined for B in the formula in that subsection if the amount in clause (a) of the description of B were "$10,000".
4.6(10.2) An individual who is resident in Manitoba on the last day of the taxation year may claim, for each of his or her children who is less than 16 years old at the end of the year, the lesser of $500. and the amount, if any, by which
(a) the total of all amounts each of which is an eligible fitness expense, as defined in subsection 118.03(1) of the federal Act, paid in the year by the individual, or by the individual's spouse or common-law partner, in respect of the child;
exceeds
(b) the total of all amounts each of which is an amount
(i) that relates to an eligible fitness expense included under clause (a) in respect of the child for the year, and
(ii) that any person is or was entitled to receive as a reimbursement, allowance or other form of assistance,
other than an amount that is included in computing the income for any taxation year of that person and is not deductible in computing the taxable income of that person.
Increased age limit for child with disability
4.6(10.3) When applying subsection (10.2) to a child in respect of whom an individual is eligible to claim an amount under subsection (12) (dependant disability amount), the reference to "16 years" shall be read as "18 years".
Additional fitness credit for child with disability
4.6(10.4) An individual who is entitled to claim amounts under subsections (10.2) and (12) in respect of a child may claim the additional amount of $500. if the amount claimed by the individual in respect of the child under subsection (10.2) for the taxation year is at least $100.
4.6(11) An individual who is entitled to deduct an amount under subsection 118.3(1) of the federal Act for the taxation year may claim
(a) $6,180.; plus
(b) if he or she is less than 18 years old at the end of the year, the amount, if any, by which $3,605. exceeds the amount determined by the following formula:
A − $2,112.
In this formula, A is the total of the amounts paid in the year for the care and supervision of the individual and included in computing any other individual's deduction under section 63, 64 or 118.2 of the federal Act.
4.6(12) An individual who is entitled to deduct an amount in respect of another person under subsection 118.3(2) of the federal Act for the taxation year may claim the amount determined by the following formula:
A − B/P
In this formula,
A
is the other person's disability amount for the year under subsection (11);
B
is the amount that would be the other person's tax payable under this Act for the year if the only amounts claimed by the other person under this section were the amounts claimable under subsections (3) to (10);
P
is the percentage that applies to the taxation year under clause (2)(a).
For this purpose, if the other person was not resident in Manitoba at the end of the taxation year, this formula must be applied as if he or she were.
Unused tuition and education amount
4.6(13) An individual who is entitled to deduct an amount under subsection 118.61(2) of the federal Act may claim an amount equal to the lesser of
(a) the amount that would be the individual's tax payable under this Act for the taxation year if the only amounts claimed under this section were the amounts claimable under subsections (3) to (12) and (15.1); and
(b) the individual's unused tuition and education amount at the end of the preceding taxation year.
For this purpose, an individual's unused tuition and education amount at the end of a taxation year is the amount determined by the following formula:
A + (B − C/P) − (D + E)
In this formula,
A
is
(a) the individual's unused tuition and education amount at the end of the preceding taxation year, or
(b) if the individual was not resident in Manitoba at the end of that year, the individual's unused tuition and education tax credits at the end of that year determined under section 118.61 of the federal Act and divided by the percentage specified in paragraph 117(2)(a) of the federal Act (lowest federal marginal rate);
B
is the individual's tuition and education amount for the year determined under subsection (14);
C
is the lesser of
(a) B multiplied by the percentage determined for P, and
(b) the amount that would be the individual's tax payable under this Act for the year if the only amounts claimed under this section were the amounts claimable under subsections (3) to (12) and (15.1);
D
is the amount claimable by the individual under this subsection for the preceding taxation year;
E
is the tuition and education amount transferred for the year by the individual under subsection (14.1);
P
is the percentage that applies to the taxation year under clause (2)(a).
4.6(14) An individual who is entitled to deduct an amount under subsection 118.5(1) or 118.6(2) of the federal Act for the taxation year may claim the amount determined by the following formula:
(A + B)/P
In this formula,
A
is the amount deducted by the individual for the year under subsection 118.5(1) of the federal Act;
B
is the amount that would be deductible by the individual for the year under subsection 118.6(2) of the federal Act if, in the description of B in that subsection,
(a) the dollar amount set out in clause (a) were $400., and
(b) the dollar amount set out in clause (b) were $120;
P
is the percentage specified in paragraph 117(2)(a) of the federal Act (lowest federal marginal rate).
Transfer of tuition and education amount
4.6(14.1) For the purpose of subsections (15) and (16), the tuition and education amount transferred by an individual to a person (the "transferee") to whom the individual transferred related tuition and education tax credits for the purpose of section 118.8 or 118.9 of the federal Act is the amount that the individual designates in writing for the year for the purpose of subsection (15) or (16), not exceeding the amount determined by the following formula:
(A − B)/P
In this formula,
A
is the lesser of
(a) $545., and
(b) the individual's tuition and education amount for the year determined under subsection (14), multiplied by the percentage determined for P;
B
is the amount that would be the individual's tax payable under this Act for the year if
(a) he or she were resident in Manitoba at the end of the taxation year, and
(b) the only amounts claimed by individual for the year under this section were the amounts claimable under subsections (3) to (13) and (15.1);
P
is the percentage that applies to the taxation year under clause (2)(a).
But if the individual is resident in another province on the last day of the taxation year, the amount transferred cannot exceed the maximum tuition and education amount of the individual determined under subsection (14) that could be applied to reduce the tax payable by the transferee for the year under the income tax law of that province if he or she were resident in that province on the last day of the taxation year and his or her tax otherwise payable exceeded the amount of any credit arising from the transferred amount.
Tuition and education amounts transferred from child
4.6(15) An individual who is entitled to deduct an amount under section 118.9 of the federal Act in respect of tuition and education tax credits transferred for the year from his or her child or grandchild may claim an amount equal to the tuition and education amount transferred for the year by the child or grandchild.
4.6(15.1) and (15.2) Repealed, S.M. 2007, c. 6, s. 26.
Amounts transferred from spouse or common-law partner
4.6(16) An individual who is entitled to deduct an amount under section 118.8 of the federal Act for the taxation year may claim the amount determined by the following formula:
A + B − C
In this formula,
A
is the tuition and education amount, if any, transferred to the individual for the year by his or her spouse or common-law partner;
B
is the total of the spouse's or common-law partner's
(a) age amount for the year determined under subsection (4),
(b) pension income amount for the year determined under subsection (10), and
(c) disability amount for the year determined under subsection (11);
C
is the amount determined by the following formula:
(D − E)/P
In this formula,
D
is the amount that would be the spouse's or common-law partner's tax payable under this Act for the year if the only amounts claimed by him or her under this section were the amounts claimable under subsections (3), (9) and (13),
E
is the lesser of
(a) the spouse's or common-law partner's tuition and education amount for the year determined under subsection (14) multiplied by the percentage determined for P, and
(b) the amount that would be the spouse's or common-law partner's tax payable under this Act for the year if the only amounts claimed by him or her under this section were the amounts claimable under subsections (3) to (13),
P
is the percentage that applies to the taxation year under clause (2)(a).
4.6(16.1) Subject to subsection (16.2), for a taxation year ending after 2007 an individual may claim the amount, if any, by which 9% of the individual's income for the year is exceeded by
(a) if the individual is a trust, $2,065.; or
(b) if the individual is not a trust, the total of $2,065. and the following amounts that apply:
(i) $2,065., if the individual has claimed an amount for the year under subsection (5) (claim re spouse or common-law partner) or under subsection (6) (eligible dependant amount),
(ii) $2,752. for each dependant in relation to whom the individual or the individual's spouse or common-law partner was, at any time in the year, an eligible individual (as defined in section 122.6 of the federal Act), other than a dependant in respect of whom an individual has claimed an amount for the year under subsection (6) (eligible dependant amount) or (7) (infirm dependant amount),
(iii) $2,752. for each dependant in respect of whom the individual has claimed an amount for the year under subsection (7) (infirm dependant amount),
(iv) $2,065., if the individual was at least 65 years old at the end of the year,
(v) $2,752., if the individual has claimed an amount for the year under subsection (11) (disability amount),
(vi) $2,752. for each individual in respect of whom the individual has claimed an amount for the year under subsection (12) (dependant disability amount),
(vii) $2,752., if the individual has claimed an amount for the year under subsection (16) in relation to a physical or mental impairment of the individual's spouse or common-law partner,
(viii) $2,065., if the individual claimed an amount for the year under subsection (16) in relation to an age credit deductible under subsection (4) by the individual's spouse or common-law partner.
4.6(16.2) In determining the amounts that may be included in computing the amount that may be claimed under subsection (16.1),
(a) if two individuals who are spouses or common-law partners of each other may otherwise include an amount in respect of the same dependant for a taxation year, only the individual with the greater income for the year may include it;
(b) if two or more individuals who are not spouses or common-law partners of each other may otherwise include an amount in respect of the same dependant for a taxation year, only one of them may include the amount and, if they cannot agree as to who will include it, only the individual with the greater income for the year may include it;
(c) if an individual becomes bankrupt in a calendar year, the total of the amounts that may be included under any provision of subsection (16.1) for the individual's taxation years ending in the calendar year shall not exceed the total of the amounts that would have been included under that provision for the calendar year if the individual had not become bankrupt; and
(d) the amount determined for C in the formula in subsection (16) shall be applied to reduce the amounts included in A and B in that formula in the same order in which those amounts must be deducted in computing the tax payable under this Act by the individual's spouse or common-law partner.
4.6(17) An individual who is entitled to deduct an amount under subsection 118.2(1) of the federal Act for the taxation year may claim the amount determined by the following formula:
A/P
In this formula,
A
is the amount that would be deductible by the individual under that subsection if
(a) it were computed with respect to the same medical expenses with respect to which the individual deducted an amount under that subsection,
(b) the amount determined for C in the formula were the lesser of $1,728. and 3% of the individual's income for the year, and
(c) in determining the amount for D in the formula, the amount determined for F were the lesser of $1,728. and 3% of the dependant's income for the year;
P
is the percentage specified in paragraph 117(2)(a) of the federal Act (lowest federal marginal rate).
4.6(18) An individual's donations tax credit for a taxation year is the amount that would be deductible under subsection 118.1(3) of the federal Act for the year if, in applying the formula under that subsection,
(a) the percentage referred to in the description of A were the percentage that applies to the taxation year under clause (2)(a);
(b) the percentage referred to in the description of C were 17.4%; and
(c) the amounts determined for B and D were the same as the amounts determined for B and D, respectively, in applying the formula to determine the amount actually deducted.
4.6(19) An individual who is entitled to deduct an amount under section 118.62 of the federal Act for the taxation year may claim the amount determined for B in the formula under that section for the year.
Limitations and interpretation
4.6(20) For the purposes of subsection (2),
(a) no amount may be claimed under subsection (5) or (6) by an individual for a taxation year for more than one other person;
(b) no amount may be claimed under subsection (6) by an individual for a taxation year for a person in respect of whom another individual has claimed an amount under subsection (5), if throughout the year the person and that other individual are married to each other or in a common-law partnership and are not living separate and apart because of a breakdown of their marriage or common-law partnership;
(c) only one individual is entitled to claim an amount under subsection (6) in respect of the same person or the same domestic establishment and, if two or more individuals otherwise entitled to claim such an amount attempt to claim it, none of them may claim it;
(d) if an individual is entitled to claim an amount under subsection (8) in respect of a person, that person is deemed for the purpose of subsection (7) not to be a dependant of any individual;
(e) if more than one individual is entitled to claim an amount for a taxation year under subsection (7), (8), (10.1), (10.2) or (10.4) in respect of the same person,
(i) the total of the amounts that may be claimed by them under that subsection for the year shall not exceed the maximum that could be claimed for the person for the year by any one of the individuals if he or she were the only individual entitled to claim an amount for the year under that subsection for that person, and
(ii) if the individuals cannot agree as to what portion of the amount each can so deduct, the minister may fix the portions;
(f) subsection 118(5) of the federal Act applies, with necessary modifications, in determining whether an amount may be claimed under subsection (5), (6), (7) or (8);
(g) a person is a dependant of an individual for a taxation year for the purpose of subsection (6) if the person is at any time in the year dependent on the individual for support and is
(i) the child or grandchild of the individual or of the individual's spouse or common-law partner, or
(ii) resident in Canada at any time in the year and is the parent, grandparent, brother, sister, uncle, aunt, niece or nephew of the individual or of the individual's spouse or common-law partner;
(h) subsections 118(7) and (8) of the federal Act apply, with necessary modifications, in determining any amount that may be claimed under subsection (10);
(i) subsections 118.3(3) and (4) of the federal Act apply, with necessary modifications, in determining any amounts that may be claimed under subsections (11) and (12);
(j) section 118.4 of the federal Act applies, with necessary modifications, in determining any amounts that may be claimed under subsections (11), (12), (14) and (17);
(k) no amount may be claimed under any of subsections (3) to (8) or (10) by a trust;
(l) if an individual is resident in Canada for part of a calendar year and for another part of the calendar year is non-resident,
(i) the individual may claim an amount under subsections (9), (10), (10.1), (10.2), (10.4), (14) and (17) to (19) only to the extent it can reasonably be considered to be wholly applicable to the period or periods in the year throughout which the individual was resident in Canada, computed as though the period or periods were the whole taxation year,
(ii) the individual may claim only such part of the amounts otherwise claimable under subsections (3) to (8), (11) and (12), (15), (16) and (16.1) as can reasonably be considered to apply to the period or periods in the year throughout which the individual was resident in Canada, computed as the period or periods were the whole taxation year, and
(iii) the amounts that may be claimed under subsections (3) to (19) in respect of the period or periods in the year throughout which the individual was non-resident shall be computed as if that period or periods were the whole taxation year,
but the amount that may be claimed under each of those subsections for the year cannot be more than the amount that would have been claimable under that subsection if the individual had been resident in Canada throughout the year;
(m) the amounts that may be claimed under subsections (3) to (19) must be claimed in the following order and before claiming any credit under sections 4.7 to 4.9:
(i) subsections (3) to (8), in any order,
(ii) subsections (9) to (19), in the order of those subsections;
(n) if a separate return of income with respect to an individual is filed under subsection 70(2), 104(23) or 150(4) of the federal Act for a period ending in a calendar year and another return of income under this Act with respect to the individual is filed for a period ending in the same year, the total of the amounts claimed in those returns under subsections (9) to (15) and (17) to (19) cannot exceed the amounts that could have been claimed under those subsections for the year if that separate return had not been filed;
(o) an individual who at no time in the year is resident in Canada may claim only the following amounts under subsections (3) to (19):
(i) the amount claimable under subsections (9), (11), (13), (18) and (19), and
(ii) the amount that would be claimable under subsection (14) if that subsection were read without reference to "or 118.6(2)";
(p) clause (o) does not apply to an individual for a taxation year if all or substantially all of the individual's income for the year was included in computing his or her taxable income earned in Canada for the year for the purposes of Part I of the federal Act; and
(q) if an individual becomes bankrupt in a calendar year, for each taxation year ending in the year the individual may claim
(i) amounts under subsections (9), (10), (10.1), (10.2), (10.4), (14) and (17) to (19), only to the extent that they can reasonably be considered to be wholly applicable to the taxation year,
(ii) only such part of the amounts otherwise claimable under subsections (3) to (8), (11), (12), (15), (16) and (16.1) as can reasonably be considered to apply to the taxation year,
but the total of the amounts that may be claimed under each of those subsections for all of the individual's taxation years ending in the calendar year cannot be more than the amount that would have been claimable under that subsection if the individual had not become bankrupt.
S.M. 2000, c. 39, s. 29; S.M. 2001, c. 41, s. 17; S.M. 2002, c. 19, s. 19; S.M. 2003, c. 4, s. 36; S.M. 2005, c. 40, s. 29; S.M. 2006, c. 24, s. 31; S.M. 2007, c. 6, s. 26; S.M. 2008, c. 3, s. 20.
4.7(1) The dividend tax credit for a taxation year of an individual who was resident in Manitoba at the end of the year is as follows:
(a) for a taxation year ending after 2001 and before 2006, 25% of the dividend gross-up amount included in computing the individual's income for the year;
(b) for the 2006 and subsequent taxation years, the total of
(i) the following percentage of the total amount included in the individual's income for the year in respect of a taxable dividend for which the federal dividend gross-up rate is 25%:
(A) 4.87% for the 2006 taxation year,
(B) 3.67% for the 2007 taxation year,
(C) 3.15% for a taxation year ending after 2007, and
(ii) 11% of the total amount included in the individual's income for the year in respect of a taxable dividend for which the federal dividend gross-up rate is 45%.
4.7(2) An individual must claim the maximum dividend tax credit to which he or she is entitled under subsection (1) before claiming any amount under section 4.8 or 4.9.
S.M. 2000, c. 39, s. 29; S.M. 2003, c. 4, s. 37; S.M. 2006, c. 24, s. 32; S.M. 2007, c. 6, s. 27.
Overseas employment tax credit
4.8 The overseas employment tax credit for a taxation year of an individual who was resident in Manitoba at the end of the year is 50% of the amount deducted under section 122.3 of the federal Act in computing the individual's tax payable for the year under that Act.
S.M. 2000, c. 39, s. 29; S.M. 2003, c. 4, s. 38.
4.9 An individual's minimum tax carry-over credit for a taxation year is an amount equal to 50% of the amount deducted under section 120.2 of the federal Act in computing the individual's tax payable for the year under that Act.
Graduate's tuition fee income tax rebate
4.9.1(1) For the 2007 and subsequent taxation years, an individual who graduated after 2006 and is resident in Manitoba at the end of the taxation year may claim, as a tuition fee tax credit for the taxation year, an amount not exceeding the least of the following amounts:
(a) $2,500.;
(b) the amount, if any, that would be determined by Rule 7 of subsection 4(1) if that rule were read without reference to clause (i);
(c) an amount equal to 10% of the individual's eligible tuition amount at the end of the taxation year;
(d) the amount, if any, by which 60% of the individual's eligible tuition amount at the end of the taxation year exceeds the total of all amounts each of which is the tuition fee tax credit that was deducted in computing the individual's tax payable for one of the preceding 19 taxation years;
(e) $25,000. minus the total of all amounts each of which is the tuition fee tax credit that was deducted in computing the individual's tax payable for a preceding taxation year.
4.9.1(2) The following definitions apply in this section.
"eligible tuition amount" of an individual at the end of a taxation year (the "particular year") means the total of all amounts each of which is a tuition fee
(a) that was paid for a course that ended when the individual graduated or before that time;
(b) that was eligible for a tuition credit for a taxation year ending after 2003 and not more than 19 years before the particular year; and
(c) in respect of which the individual first claimed an amount under this section within 10 years after his or her first graduation after completing the course. (« frais de scolarité admissibles »)
"graduate" means complete all of the requirements for a degree, diploma, certificate of completion or other proof of graduation for a program or course of studies in respect of which the tuition fees or any part of them were eligible for tuition credits. (« obtenir un diplôme »)
"tuition credit" means an amount deductible under subsection 118.5(1) of the federal Act in computing an individual's tax payable under that Act. (« crédit d'impôt pour frais de scolarité »)
Application to deceased graduate
4.9.1(3) When applying subsection (1) to the last taxation year of a deceased individual, it shall be read without reference to clauses (a) and (c).
4.10(1) Repealed, S.M. 2006, c. 24, s. 33.
Family tax reduction — 2001 to 2007 taxation years
4.10(2) An individual's tax reduction for a taxation year beginning after 2000 and ending before 2008 is the amount, if any, by which 1% of the individual's income for the year is exceeded by
(a) if the individual is a trust, $225.; or
(b) if the individual is not a trust, the total of $225. and the following amounts that apply:
(i) $225., if the individual has claimed an amount for the year under subsection 4.6(5) (claim re spouse or common-law partner) or under subsection 4.6(6) (equivalent-to-spouse amount),
(ii) $300. for each dependant in relation to whom the individual or the individual's spouse or common-law partner was, at any time in the year, an eligible individual (as defined in section 122.6 of the federal Act), other than a dependant in respect of whom an individual has claimed an amount for the year under subsection 4.6(6) (equivalent-to-spouse amount) or (7) (infirm dependant amounts),
(iii) $300. for each dependant in respect of whom the individual has claimed an amount for the year under subsection 4.6(7) (infirm dependant amounts),
(iv) $225., if the individual was at least 65 years old at the end of the year,
(v) $300., if the individual has claimed an amount for the year under subsection 4.6(11) (disability amount),
(vi) $300. for each individual in respect of whom the individual has claimed an amount for the year under subsection 4.6(12) (dependant disability amounts),
(vii) $300., if the individual has claimed an amount for the year under subsection 4.6(16) in relation to a physical or mental impairment of the individual's spouse or common-law partner, and
(viii) $225., if the individual claimed an amount for the year under subsection 4.6(16) in relation to an age credit deductible under subsection 4.6(4) by the individual's spouse or common-law partner.
4.10(3) In determining the amounts that may be included in computing a reduction under subsection (2),
(a) if two individuals who are spouses or common-law partners of each other may otherwise include an amount in respect of the same dependant for a taxation year, only the individual with the greater income for the year may include the amount in respect of the dependant;
(b) if two or more individuals who are not spouses or common-law partners of each other may otherwise include an amount in respect of the same dependant for a taxation year, only one of them may include the amount and, if they cannot agree as to who will include the amount, only the individual with the greater income for the year may include the amount;
(c) if an individual becomes bankrupt in a calendar year, the total of the amounts that may be included under any provision of subsection (2) for the individual's taxation years ending in the calendar year shall not exceed the total of the amounts that would have been included under that provision for the calendar year if the individual had not become bankrupt; and
(d) the amount determined for C in the formula in subsection 4.6(16) shall be applied to reduce the amounts included in A and B in that formula in the same order in which those amounts must be deducted in computing the tax payable under this Act by the individual's spouse or common-law partner.
4.10(4) Repealed, S.M. 2006, c. 24, s. 33.
S.M. 2000, c. 39, s. 29; S.M. 2003, c. 4, s. 39; S.M. 2006, c. 24, s. 33; S.M. 2007, c. 6, s. 29.
Political Contribution Credit
Political contribution credit — 2002 to 2004
4.11(1) An individual's political contribution tax credit for a taxation year after 2001 and before 2005 is the lesser of $500. and the amount determined according to the following table:
| Total contributions (T) | Political Contribution Credit (PCC) |
| $200. or less | PCC = .75 × T |
| more than $200. but not more than $550. | PCC = $150. + (T − $200.)/2 |
| more than $550. | PCC = $325. + (T − $550.)/3 |
Political contribution credit — 2005 and subsequent taxation years
4.11(1.1) An individual's political contribution tax credit for a taxation year ending after 2004 is the lesser of $650. and the amount determined according to the following table:
| Total contributions (T) | Political Contribution Credit (PCC) |
| $400. or less | PCC = .75 × T |
| more than $400. but not more than $750. | PCC = $300. + (T − $400.)/2 |
| more than $750. | PCC = $475. + (T − $750.)/3 |
Determination of amount contributed
4.11(2) An amount may be included for a taxation year in the total contributions referred to in subsection (1) or (1.1) only if
(a) the amount is contributed, otherwise than as a donation in kind, in the year by the individual to a registered political party or registered candidate; and
(b) payment of the amount is proven by filing with the treasurer a receipt containing prescribed information and signed by the chief financial officer of the registered political party or the official agent of the registered candidate, as the case may be.
4.11(3) For the purposes of this section, "chief financial officer", "contribution", "donations in kind", "official agent", "registered candidate" and "registered political party" have the same meanings as in The Elections Finances Act.
S.M. 2000, c. 39, s. 29; S.M. 2002, c. 19, s. 20; S.M. 2005, c. 40, s. 30; S.M. 2006, c. 24, s. 34.
Foreign Tax Credit
4.12(1) If an individual who was resident in Manitoba on the last day of the taxation year paid non-business-income tax for the year to the government of a country other than Canada (the "other country") and is not subject to minimum tax under section 127.5 of the federal Act for the year, the individual's foreign tax credit in respect of the other country is the amount claimed by the individual, which shall not exceed the lesser of
(a) the amount, if any, by which
(i) the non-business-income tax paid by the individual for the year to the government of the other country,
exceeds
(ii) the amount deductible for the year as a foreign tax deduction under subsection 126(1) of the federal Act in respect of that non-business-income tax; and
(b) the amount determined by the following formula:
A × B/C
In this formula,
A
is the tax otherwise payable under this Act by the individual for the year;
B
is the amount, if any, by which the total of the individual's qualifying incomes exceeds the total of the individual's qualifying losses
(i) for the year, if the individual was resident in Canada throughout the year, or
(ii) for the part of the year throughout which the individual was resident in Canada, if the individual was not resident in Canada throughout the year,
from sources in the other country, determined as if
(iii) no business were carried on by the individual in the other country,
(iv) no amount were deducted under subsection 91(5) of the federal Act in computing the individual's income for the year, and
(v) the individual's income from employment for the year in the other country, if any, were reduced by the lesser of the amounts determined under paragraphs 122.3(1)(c) and (d) of the federal Act in respect of that employment;
C
is the amount, if any, by which
(i) the individual's Manitoba income for the year computed without reference to paragraph 20(1)(ww) of the federal Act, if the individual was resident in Canada throughout the year, or
(ii) the individual's Manitoba income for the year that is included in the amount determined under paragraph 114(a) of the federal Act in respect of the individual for the year, if the individual was not resident in Canada throughout the year,
exceeds
(iii) the total of all amounts each of which is an amount deducted under section 110.6 or paragraph 111(1)(b) of the federal Act, or deductible under any of paragraphs 110(1)(d) to (d.3), (f), (g) and (j) or section 112 of that Act, in computing the individual's taxable income for the year.
4.12(2) For the purposes of this section,
(a) the government of a country other than Canada includes the government of a state, province or other political subdivision of a country other than Canada;
(b) any income that would be tax-exempt income if it were not subject to an income or profits tax by the government of a country other than Canada is deemed to be income from a separate source in that country; and
(c) "non-business-income tax", "qualifying incomes", "qualifying losses" and "tax-exempt income" have the same meaning as in subsection 126(7) of the federal Act.
S.M. 2000, c. 39, s. 29; S.M. 2004, c. 43, s. 45.
Mutual Fund Trusts
Mutual fund trust capital gains refund
4.13(1) A mutual fund trust is entitled to receive, for a taxation year after 2000, a refund equal to the lesser of
(a) its Manitoba refundable capital gains tax on hand at the end of the year; and
(b) the amount determined by the following formula:
.087 × A × B/C
In this formula,
A
is the trust's capital gains redemptions under subsection 132(4) of the federal Act for the year,
B
is the trust's Manitoba income for the year or, if it has no income for the year, the amount that would be its Manitoba income for the year if its income for the year were $1,000.,
C
is the trust's income for the year or, if it has no income for the year, $1,000.
Manitoba refundable capital gains tax on hand
4.13(2) For the purpose of subsection (1), the trust's Manitoba refundable capital gains tax on hand at the end of a taxation year is the amount, if any, by which the total of
(a) the trust's Manitoba refundable tax on hand at the end of 2000, as determined by the minister; and
(b) the total of all amounts, each of which is an amount in respect of the year or a preceding taxation year ending after 2000 throughout which the trust was a mutual fund trust (referred to in this clause as the "particular year"), that is equal to the lesser of
(i) the tax otherwise payable under this Act for the particular year, and
(ii) the amount determined by the formula
.174 × A × B/C
where
A
is the lesser of the trust's income for the particular year and its taxed capital gains under subsection 130(3) of the federal Act for the particular year,
B
is the trust's Manitoba income for the particular year or, if it has no income for that year, the amount that would be its Manitoba income for that year if its income for that year were $1,000.,
C
is the trust's income for the particular year or, if it has no income for that year, $1,000.;
exceeds the total of the trust's refunds under this section for preceding taxation years ending after 2000.
Applying refund to other liability
4.13(3) Instead of refunding an amount to a trust under subsection (1), the treasurer may, where the trust is liable or about to become liable to make any payment under this Act, apply the amount to that other liability and notify the trust of that action.
S.M. 2000, c. 39, s. 29; S.M. 2001, c. 41, s. 18; S.M. 2002, c. 19, s. 21; S.M. 2008, c. 3, s. 21.
4.14 Repealed.
S.M. 2000, c. 39, s. 29; S.M. 2007, c. 6, s. 30.
4.15 Subsection 128(2) of the federal Act applies for the purposes of this Act.
4.16(1) Repealed, S.M. 2007, c. 6, s. 30.
4.16(2) If under Rule 11 of section 4 an amount is deemed to be an overpayment on account of an individual's tax payable for a taxation year,
(a) the overpayment is deemed to have arisen on the later of the filing due date for the year and the day the individual's return of income for the year is filed;
(b) all or any part of the overpayment may be applied to reduce the federal tax payable by the individual for the year if a collection agreement so provides; and
(c) the remainder of the overpayment, if any, is refundable to the individual out of the Consolidated Fund.
S.M. 2000, c. 39, s. 29; S.M. 2007, c. 6, s. 30.
Refundable Tax Credits
5(1) Subject to subsections (2) and (4), an individual who resided in Manitoba on the last day of the taxation year may claim the following refundable tax credits in computing his or her tax payable under section 4 for the year:
(a) the amount, if any, by which
(i) the total of the individual's education property tax credit, if any, determined under section 5.4 and the individual's school tax credit, if any, determined under section 5.5
exceeds
(ii) the amount of a shelter allowance benefit (as described in the regulations under The Housing and Renewal Corporation Act) received in the year by the individual or by another individual while he or she was the individual's cohabiting spouse or common-law partner as defined in section 5.3; and
(b) the individual's personal tax credit, if any, determined under section 5.7;
(c) and (d) repealed, S.M. 2004, c. 43, s. 46;
(e) the individual's primary caregiver tax credit, if any, determined under section 5.11.
Limited credits for recipients of social assistance
5(2) Except as permitted by the regulations, an individual is not eligible for a refundable tax credit under clause (1)(a) or (b) for a taxation year if
(a) he or she received in the year a social assistance payment referred to in paragraph 56(1)(u) of the federal Act; or
(b) at the end of the year, he or she is the cohabiting spouse or common-law partner, as defined in section 5.3, of another individual who received such a payment in the year.
5(3) The Lieutenant Governor in Council may make regulations for the purpose of subsection (2).
5(4) No amount may be claimed under this section for an individual's taxation year if the individual has failed to file, under section 150 of the federal Act as it applies for the purposes of this Act, a return for the year within three years after the end of the year.
S.M. 1988-89, c. 19, s. 19; S.M. 1989-90, c. 15, s. 16; S.M. 1991-92, c. 31, s. 16; S.M. 1993, c. 46, s. 38; S.M. 1994, c. 23, s. 13; S.M. 1996, c. 66, s. 8; S.M. 1997, c. 49, s. 16; S.M. 1998, c. 30, s. 27; S.M. 2000, c. 39, s. 29; S.M. 2001, c. 41, s. 19; S.M. 2004, c. 43, s. 46; S.M. 2007, c. 6, s. 31; S.M. 2008, c. 3, s. 22.
Refundable tax credits for year of death
5.1 When an individual who is resident in Manitoba dies,
(a) if immediately before death the individual was the cohabiting spouse or common-law partner, as defined in section 5.3, of another individual who is resident in Manitoba at the end of the calendar year in which the death occurred, the other individual may claim the refundable tax credits that the deceased individual would have been entitled to claim under section 5 for the year if that other individual had been resident in Manitoba and the cohabiting spouse or common-law partner of the deceased individual at the end of the year; and
(b) in any other case, the refundable tax credits for the individual's last taxation year shall be determined as if he or she had been resident in Manitoba at the end of the year.
S.M. 2000, c. 39, s. 29; S.M. 2004, c. 43, s. 47.
More than one return in the same calendar year
5.2(1) If more than one return of income is filed under the federal Act, as it applies for the purposes of this Act, by or in respect of an individual for two or more periods ending in the same calendar year, the refundable tax credits that may be claimed for the year under clauses 5(1)(a) to (d) by the individual or the individual's spouse or common-law partner are limited to the amounts that he or she could have claimed under those clauses if the individual had filed a single return of income that took into account the individual's entire income for all periods for which such returns were filed.
No credit for separate return under subsection 70(2)
5.2(2) Section 5 does not apply to a return filed under subsection 70(2) of the federal Act as it applies for the purposes of this Act.
Education Property and School Tax Credits
5.3 In this section and sections 5.4 to 5.7,
"cohabiting spouse or common-law partner" of an individual at any time means the person who at that time is the individual's spouse or common-law partner and who at that time is not living separate and apart from the individual, and, for this purpose, a person shall not be considered to be living separate and apart from an individual unless
(a) they were living separate and apart at that time, because of a breakdown of their marriage or common-law partnership, for a period of at least 90 days that includes that time, or
(b) they were occupying and inhabiting separate residences at that time because of medical necessity; (« conjoint visé ou conjoint de fait »)
"dwelling unit cost" of a principal residence of an individual for a taxation year or part of a year means
(a) the amount of the municipal taxes, if any, paid in respect of the principal residence for the year or for the portion of the year that it was the individual's principal residence and was owned by the individual or the individual's spouse or common-law partner,
(b) if the principal residence is a mobile home, the municipal licence fee, if any, paid by the individual or the individual's spouse or common-law partner in respect of the principal residence for the year or for the portion of the year that it was the individual's principal residence,
(c) if no municipal taxes or licence fees and no rent is paid by the individual or the individual's spouse or common-law partner in respect of the principal residence, the total of the government levies or service fees, if any, paid by the individual or the individual's spouse or common-law partner in respect of the principal residence for the year or for the portion of the year that it was the individual's principal residence, and, for this purpose, "government levies or service fees" means levies or fees imposed in respect of services of the type normally provided by a municipal council that are provided by the government, a local government district or a person who provides such services in the area in which the principal residence is located, and
(d) an amount equal to 20% of the rental or other payments (other than taxes, fees or levies referred to in clauses (a) to (c) and payments for meals or board), if any, paid by the individual or the individual's spouse or common-law partner in respect of the principal residence for the year or the portion of the year that it was the individual's principal residence, and, for this purpose, if the principal residence is a room in a personal care home, the rental or other payments are deemed not to exceed 1/2 of the portion of the per diem charges paid to the personal care home by or for the individual that has not been claimed as a medical expense under subsection 4.6(17) by any taxpayer; (« frais de logement »)
"family income" of an individual for a taxation year means
(a) the individual's income for the year plus, if the individual has a cohabiting spouse or common-law partner at the end of the year, the spouse's or common-law partner's income for the year, or
(b) where applicable, the amount that would be determined under clause (a) if no amount were included under subsection 56(6) of the federal Act (universal child care benefit) or deducted under paragraph 60(y) of that Act (repayment of universal child care benefit); (« revenu familial »)
"municipal taxes" means taxes payable for municipal or school purposes, in respect of Manitoba residential or farm property to a municipality, a local government district or the minister appointed by the Lieutenant Governor in Council to administer The Northern Affairs Act, before any municipal tax reduction; (« taxes municipales »)
"municipal tax reduction", in relation to a property, means the amount by which municipal taxes imposed in respect of the property are, or are required to be, reduced under section 5.6; (« réduction de taxes municipales »)
"occupancy cost" of an individual for a taxation year means the amount, if any, by which
(a) the total of all amounts each of which is the dwelling unit cost of a principal residence of the individual for the year or a part of the year,
exceeds
(b) $250.; (« coût d'habitation »)
"principal residence" of an individual for a taxation year or part of a year means a residential dwelling unit located in Manitoba that is
(a) owned or rented by the individual or the individual's spouse or common-law partner throughout the year or that part of the year,
(b) ordinarily occupied or inhabited by the individual as a residence throughout the year or that part of the year,
(c) designated by the individual in the prescribed manner to be the individual's principal residence for the year or that part of the year, and
(d) not designated by any other individual as a principal residence for the year or that part of the year.
It includes contiguous land that contributes to its use and enjoyment as a residence, but does not include any land or premises that are exempt from municipal taxes and are not the subject of a grant in lieu of municipal taxes. It also does not include any lands that are not assessed as residential property. For the purpose of clause (b), if at any time an individual and his or her cohabiting spouse or common-law partner occupy or inhabit separate residences, each of them is deemed to ordinarily occupy and inhabit each such residence with the other at that time. (« résidence principale »)
S.M. 2000, c. 39, s. 29; S.M. 2002, c. 19, s. 22; S.M. 2003, c. 4, s. 40; S.M. 2006, c. 24, s. 35; S.M. 2007, c. 6, s. 33.
Eligibility for education property tax credit
5.4(1) Subject to subsection (2), an individual who resides in Manitoba on the last day of a taxation year is eligible for an education property tax credit for the year unless
(a) the individual is less than 16 years old at the end of the year;
(b) the individual resides in the principal residence of, and is claimed as a dependant of, another individual for the taxation year;
(c) the individual is exempt from tax under paragraph 149(1)(a) or (b) of the federal Act; or
(d) the individual is not a Canadian citizen and is on active military service as a member of the armed forces of a country other than Canada, or is a member of the family of such an individual.
Only one spouse or partner eligible for education property tax credit
5.4(2) An individual is not eligible for an education property tax credit
(a) for a taxation year if he or she was, throughout the year, the cohabiting spouse or common-law partner of another individual who has claimed an education property tax credit in respect of all or any part of the year; or
(b) in respect of any period throughout which he or she was the cohabiting spouse or common-law partner of another individual who has claimed an education property tax credit in respect of the period.
5.4(3) Subject to subsection (4), an individual's education property tax credit for a taxation year is the amount determined by the following formula:
A − B
In this formula,
A
is the lesser of the following amounts:
(a) the individual's occupancy cost for the year, and
(b) an amount determined by regulation for the year or, in the absence of such a regulation, the amount, if any, by which $675. exceeds the lesser of
(i) $75., and
(ii) 1% of the individual's family income for the year;
B
is the municipal tax reduction given in respect of a principal residence of the individual for the year or part of the year plus, if the year is 2007, the amount, if any, of the remission granted to the individual under the Education Property Tax Remission Order, Manitoba Regulation 70/2007.
NOTE: "$75" applies to 2008 and later years. For 2007, it was $150. For earlier years, it was $275.
Education property tax credit for seniors
5.4(4) In determining the education property tax credit of an individual who is at least 65 years old at the end of the taxation year, the references in clause (b) of the description of A in subsection (3) to "$675." and "$75." shall be read as references to "$800." and "$200.", respectively.
NOTE: "$75." and "$200." apply to 2008 and later years. For 2007, they were $150. and $275. respectively. For earlier years, they were $275. and $400., respectively.
S.M. 2000, c. 39, s. 29; S.M. 2001, c. 41, s. 21; S.M. 2002, c. 19, s. 23; S.M. 2003, c. 4, s. 41; S.M. 2007, c. 6, s. 34; S.M. 2008, c. 3, s. 23.
Eligibility for school tax credit
5.5(1) An individual is eligible for a school tax credit for a taxation year only if
(a) the individual is at least 55 years old at the end of the year;
(b) the individual or the individual's cohabiting spouse or common-law partner is the owner of the individual's principal residence or of a life interest in the principal residence, or has entered into an agreement to purchase the principal residence;
(c) the individual or the individual's cohabiting spouse or common-law partner has paid municipal taxes for school purposes in respect of the principal residence for the year; and
(d) the individual's cohabiting spouse or common-law partner has not claimed a school tax credit for the year.
5.5(2) An individual's school tax credit for a taxation year is the least of the following amounts:
(a) the amount determined by the following formula:
$175. − .02A
In this formula, A is the amount, if any, by which the individual's family income for the year exceeds $15,000.;
(b) the amount, if any, by which the municipal taxes imposed for school purposes for the year in respect of the individual's principal residence exceed $160.;
(c) the amount, if any, which the individual's occupancy cost for the year exceeds the amount determined for the year for A in the formula in subsection 5.4(3).
5.5(3) An individual whose family income for a taxation year exceeds $15,000. may use a table approved by the treasurer for determining the amount otherwise determined by the formula in clause (2)(a).
5.6(1) The municipal taxes imposed for a calendar year in respect of a principal residence of an individual who is, or whose spouse or common-law partner is, its assessed owner shall be reduced, in accordance with the regulations, by the lesser of
(a) $525. or any other amount prescribed by regulation for that year; and
(b) the amount by which those taxes exceed $250.
Reimbursement of municipality or local government district
5.6(2) The Minister of Finance for Manitoba shall ensure that each municipality and local government district is reimbursed out of the Consolidated Fund, in accordance with the regulations, for the municipal tax reductions made under this section.
5.6(2.1) The Minister of Finance for Manitoba may require a portion of the amount payable to a municipality or local government district under subsection (2) to be paid directly to a school board for which it levies school taxes. The amount so paid reduces the amount otherwise payable by the municipality or local government district to the school board.
Repayment of municipal tax reduction
5.6(3) If a municipal tax reduction has been granted in respect of a property for a period during which the property was the principal residence of neither its assessed owner nor the assessed owner's spouse or common-law partner, the person who was the assessed owner during that period must pay to the Minister of Finance for Manitoba, in accordance with the regulations, the portion of the reduction that relates to that period.
5.6(4) If a person fails to pay to the Minister of Finance for Manitoba the amount payable under subsection (3) when it is due, interest is payable by the person on the unpaid amount at the prescribed rate from the date the municipal taxes levied in respect of the property for the year were due.
5.6(5) The Minister of Finance for Manitoba may, by registered letter or by a letter served personally, demand that an amount payable under subsection (3) and any interest payable under subsection (4) be paid within 30 days after the date of the demand.
5.6(6) A person who fails to comply with a demand made under subsection (5) may be assessed a penalty equal to the lesser of
(a) $500.; and
(b) $5. multiplied by the number of days that all or any part of the amount demanded remains unpaid after the end of the 30-day period.
Regulations re municipal tax reduction
5.6(7) The Lieutenant Governor in Council may make regulations respecting municipal tax reductions, including regulations
(a) extending or limiting the application of the municipal tax reduction to classes of residential properties or to residential properties based on ownership;
(b) prescribing the manner in which a municipality, a local government district or the minister responsible for the administration of The Northern Affairs Act must grant a municipal tax reduction;
(c) prescribing the manner in which a property may be designated as a principal residence;
(d) respecting applications by property owners for the municipal tax reduction;
(e) respecting changes in principal residences during a taxation year;
(f) respecting the repayment of all or part of a municipal tax reduction under subsection (3);
(g) respecting the reimbursement of municipalities and local government districts under subsection (2).
S.M. 2000, c. 39, s. 29; S.M. 2001, c. 41, s. 22; S.M. 2004, c. 43, s. 48; S.M. 2007, c. 6, s. 35.
Personal Tax Credit
Eligibility for personal tax credit
5.7(1) An individual who resides in Manitoba on the last day of a taxation year is eligible for a personal tax credit for the year unless
(a) the individual is an individual described in clause 5.4(1)(a), (c) or (d);
(b) another taxpayer claims an amount for the year in respect of the individual under subsection 4.6(5), (6), (7), (11), (12) or (16) or subclause 4.10(2)(b)(ii);
(c) the individual is an inmate of a correctional facility or penitentiary on the last day of the year and has been an inmate of one or more such institutions for a total of at least six months during the year; or
(d) the individual is less than 19 years old at the end of the year and is not a parent, does not have a spouse or common-law partner and is not eligible for an education property tax credit under section 5.4 for the year.
5.7(2) Subject to subsections (2.1) and (5), an individual's personal tax credit for a taxation year is the amount determined by the following formula:
A − B
In this formula,
A
is the total of the following amounts that apply:
(a) $190.;
(b) $190., if the individual has claimed an amount for the year
(i) in respect of a spouse or common-law partner under subsection 4.6(5), or
(ii) in respect of a dependant under subsection 4.6(6);
(c) $60. for each dependant in respect of whom the individual has claimed an amount for the year under subsection 4.6(7);
(d) $25. for each qualified dependant, other than a dependant in relation to whom the individual has claimed an amount under clause (b) or (c), in relation to whom the individual is an eligible individual (as defined in section 122.6 of the federal Act) at any time in the year;
(e) $110. in each of the following cases:
(i) the individual is at least 65 years old at the end of the year,
(ii) the individual has claimed an amount for the year under subsection 4.6(11),
(iii) the individual has claimed an amount for the year under subsection 4.6(12) in relation to a dependant's impairment,
(iv) the individual has claimed an amount for the year under subsection 4.6(16) in relation to a physical or mental impairment of the individual's spouse or common-law partner,
(v) the individual has claimed an amount for the year under subsection 4.6(16) in relation to an age credit deductible under subsection 4.6(4) by the individual's spouse or common-law partner; and
B
is 1% of the individual's family income for the year.
Adjustments to personal credit
5.7(2.1) For a taxation year ending after 2008, the amounts in the description of A in the formula in subsection (2) are to be read as follows:
(a) in clauses (a) and (b), "$190." is to be read as "$195.";
(b) in clause (c), "$60." is to be read as "$62.";
(c) in clause (d), "$25." is to be read as "$26.";
(d) in clause (e), "$110." is to be read as "$113.".
5.7(3) In determining the amounts that may be included in the total for A in the formula under subsection (2),
(a) if two or more individuals could, but for subsection 4.10(3), claim an amount for the year under subsection 4.10(1) or (2) in respect of the same dependant, only the individual who claims an amount under subsection 4.10(1) or (2) in respect of the dependant may include an amount in respect of the dependant; and
(b) the amount determined for C in the formula in subsection 4.6(16) shall be applied to reduce the amounts included in A and B in that formula in the same order in which those amounts must be deducted in computing the tax payable under this Act by the individual's spouse or common-law partner.
Further limitation re certain dependants
5.7(4) No amount may be included in subsection (2) for a taxation year in respect of a dependant who
(a) has received, or whose cohabiting spouse or common-law partner has received, during the year a social assistance payment referred to in paragraph 56(1)(u) of the federal Act; or
(b) is an inmate referred to in clause (1)(c).
Alternate personal tax credit claimable by only one spouse or partner
5.7(5) If on the last day of a taxation year an individual is married to, or in a common-law partnership with, another individual who, though entitled to do so, claims neither an education property tax credit nor a personal tax credit for the year under subsection 5(1), the individual's personal tax credit for the year is the amount determined by the following formula:
B + C − D
In this formula,
B
is the amount that would be determined for the individual for A in the formula under subsection (2) if the description of A were read without reference to subclauses (b)(i) and (e)(iv) and (v);
C
is the amount that would be determined for the individual's spouse or common-law partner for A in the formula under subsection (2) if the description of A were read without reference to subclauses (b)(i) and (e)(iv) and (v); and
D
is 1% of the individual's family income for the year.
S.M. 2000, c. 39, s. 29; S.M. 2001, c. 41, s. 23; S.M. 2002, c. 19, s. 24; S.M. 2003, c. 4, s. 42; S.M. 2006, c. 24, s. 37; S.M. 2008, c. 3, s. 24.
5.8 Repealed.
S.M. 2000, c. 39, s. 29; S.M. 2001, c. 41, s. 24; S.M. 2002, c. 19, s. 25.
5.9 and 5.10 Repealed.
S.M. 2000, c. 39, s. 29; S.M. 2002, c. 19, s. 25.
Primary Caregiver Tax Credit
5.11(1) The following definitions apply in this section.
"creditable period" of a primary caregiver in relation to a qualified home care client means the period that
(a) begins when the caregiver has provided care or supervision to the client for a period of 90 days beginning after the caregiver last became the client's primary caregiver; and
(b) ends when
(i) the caregiver ceases to provide care or supervision as the client's primary caregiver,
(ii) an interruption period in relation to the creditable period has lasted three years, or
(iii) the client permanently ceases to be a qualified home care client,
as determined by the responsible regional health authority. (« période ouvrant droit à un crédit »)
"interruption period" in relation to a primary caregiver's creditable period for a qualified home care client means, subject to the regulations, a period of more than 14 consecutive days during which
(a) the client is hospitalized or temporarily residing in a personal care home or other institution; or
(b) the client has temporarily ceased to be a qualified home care client, or the caregiver has not provided care to the client, as determined by the responsible regional health authority;
and includes a period prescribed by regulation as an interruption period. (« période d'interruption »)
"Manitoba Home Care Program" means the community-based program that provides support to individuals who require health services or assistance with daily living activities and is administered by regional heath author