| Line 5808 - Age amount |
|---|
| Maximum amount | | 1 |
| Your net income from line 236 of your return | | | 2 | | | |
| Base amount | - | | 3 | | | |
| Line 2 minus line 3 (if negative, enter "0") | = | | 4 | | | |
| Applicable rate (%) | x | | 5 | | | |
| Multiply line 4 by line 5. | = | | ► | - | | 6 |
| Line 1 minus line 6 (if negative, enter "0") | = | | 7 |
| Enter this amount on line 5808 of Form MB428. |
| Line 5820 - Amount for infirm dependants age 18 or older |
|---|
| Complete this calculation for each dependant. |
| Base amount | | | 1 |
| Dependant's net income (line 236 of his or her return) | - | | 2 |
| Line 1 minus line 2 (if negative, enter "0") | (maximum $3,605) | = | | 3 |
| If you claimed this dependant on line 5816, enter the amount claimed. | - | | 4 |
| Allowable amount for this dependant: line 3 minus line 4 (if negative, enter "0") | = | | 5 |
| Enter on line 5820 of Form MB428 the total amount claimed for all dependants. |
| Line 5840 - Caregiver amount |
|---|
| Complete this calculation for each dependant. |
| Base amount | | 1 |
| Dependant's net income (line 236 of his or her return) | - | | 2 |
| Line 1 minus line 2 (if negative, enter "0") | (maximum $3,605) | | = | | 3 |
| If you claimed this dependant on line 5816, enter the amount claimed. | - | | 4 |
| Allowable amount for this dependant: line 3 minus line 4 (if negative, enter "0") | = | | 5 |
| Enter on line 5840 of Form MB428 the total amount claimed for all dependants. |
| Line 5844 - Disability amount (for self) |
|---|
| (supplement calculation if you were under 18 years of age on December 31, 2024) |
| Maximum supplement | | 1 |
| Total child care and attendant care expenses for you, claimed by you or by another person | | 2 | | | |
| Base amount | - | | 3 | | | |
| Line 2 minus line 3 (if negative, enter "0") | = | | ► | - | | 4 |
| Line 1 minus line 4 (if negative, enter "0") | = | | 5 |
| Enter on line 5844 of Form MB428 $7,341 plus the amount from line 5 (maximum $10,790), unless you are completing this chart to calculate the amount at line 5848. |
| Line 5848 - Disability amount transferred from a dependant |
|---|
| Complete this calculation for each dependant. |
| Base amount | | 1 |
| If the dependant was under 18 years of age on December 31, 2024, enter the amount from line 5 of the chart for line 5844 for the dependant. If the dependant was 18 years of age or older, enter "0" | + | | 2 |
| Add lines 1 and 2. | = | | 3 |
| Total of amounts your dependant can claim on lines 1 to 14 of his or her Form MB428 | + | | 4 |
| Add lines 3 and 4. | = | | 5 |
| Dependant's taxable income (line 260 of his or her return) | - | | 6 |
| Allowable amount for this dependant: line 5 minus line 6 (if negative, enter "0") Enter on line 5848 of Form MB428 the amount from line 3 or line 7, whichever is less. | = | | 7 |
| Enter on line 5848 of Form MB428 the total amount claimed for all disabled dependants. |
| If at the end of the year you and your dependant were not residents of the same province or territory, special rules may apply. Contact the Canada Revenue Agency to determine the amount you can claim. |
| Line 5872 - Allowable amount of medical expenses for other dependants |
|---|
| Complete this calculation for each dependant. |
| Medical expenses for other dependant | | | 1 |
| Enter $1,728 or 3% of the dependant's net income (line 236 of his or her return), whichever is less. | - | | 2 |
| Line 1 minus line 2 (if negative, enter "0") | = | | 3 |
| Enter on line 5872 of Form MB428 the total amount claimed for all dependants. |
| Line 6152 - Manitoba dividend tax credit |
|---|
| Calculate the amount to enter on line 6152 of Form MB428 by completing one of the following two calculations: |
| If you entered an amount on line 120 but no amount on line 180 of your return, complete the following: |
| Line 120 of your return | | | | x 8% | | = | | |
| Enter this amount on line 6152 of Form MB428. |
| If you entered amounts on lines 180 and 120 of your return, complete the following: |
| Line 120 of your return | | | 1 | | | | | |
| Line 180 of your return | | | 2 | x 0.83% | | = | | 3 |
| Line 1 minus line 2 | | | 4 | x 8% | | = | | 5 |
| Add lines 3 and 5. | | | 6 |
| Enter this amount on line 6152 of Form MB428. |