  Provincial tax and credits |
Use the keyword ProvCredit to enter a provincial tax credit. It allows you to choose the province or jurisdiction that is relevant to the credit you wish to enter.
The different provinces (jurisdictions) issue certain tax credits. Not all tax credits, however, are available in all jurisdictions. When you enter ProvCredit and make your selection, secondary keywords will appear, allowing you to choose the relevant type of tax credit (only credits applicable to the jurisdiction will appear) and enter the amount of that credit.
Usually, credits are only useful when claimed from jurisdictions where the taxpayer has income or where he is a resident on December 31 of the taxation year.
For those with income in multiple jurisdictions, entering the amounts in this way will enable DT Max to claim the appropriate credits for each jurisdiction.
Real estate and property tax credits are not included. If you wish to claim these credits, you must enter the relevant information with the primary keyword Residence which opens a group and provides the secondary keywords necessary for entering the data.
 See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
Line 40600 - Federal tax
Line 47900 - Provincial or territorial credits (Form 479)
 See the CRA's general income tax guide:
Line 47900 - Provincial or territorial credits
If, on December 31, 2023, you and your spouse or common-law partner occupied separate principal residences for medical, educational, or business reasons, enter the address that does not correspond to the one indicated on page one of the income tax return only if the spouse is not filing together with the family head.
Enter the spouse's street name.
Enter the spouse's city name.
Enter the spouse's province of residence.
Enter the spouse's postal code in the format A1B 2C3.
For the application for the Ontario trillium benefit and Ontario senior homeowners' property tax grant, if on December 31, 2023, you and your spouse or common-law partner occupied separate principal residences in Ontario for medical, reason, you can choose to apply individually for the OEPTC, the NOEC, or the OSHPTG.
The taxpayer is recognized as an emancipated minor by a competent authority (such as a court). A person recognized as an emancipated minor is eligible to claim the Quebec solidarity tax credit and the Quebec tax credits respecting the work premium.
See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
Line 40600 - Federal tax
Line 47900 - Provincial or territorial credits (Form 479)
See the CRA's general income tax guide:
Line 47900 - Provincial or territorial credits
Use the keyword MB-Credit to specify if the taxpayer can claim the personal tax credit and the Education property tax credit (MB479). Personal tax credit The taxpayer cannot claim this credit if he/she was claimed as a dependant by anyone on his or her Form MB428. Education property tax credit The taxpayer cannot claim the education property tax credit if he/she was living in the home of someone who, for 2023, will claim the taxpayer as a dependant.
Did the client receive the $200 advance payment for the seniors economic recovery credit?
Enter the total amount of political contributions to a provincial political party.
These contributions entitle the contributor to a tax credit in all provinces.
For more information, please consult the guide to confirm the eligibility to the tax credit.
Enter the amount of the contribution to the provincial political party and DT Max will calculate the amount of the tax credit and apply it if possible.
These tax credits for political contributions have limits and the unused amounts cannot be carried forward.
The following options are applicable for the keyword PoliticProv.
Use PoliticMun to enter the amount of municipal electoral contributions eligible for the tax credit for political contributions. DT Max will calculate the amount of the credit and apply it if possible. DT Max will enter the amount on line 414 of the Quebec tax return.
Note that this credit is only available in Quebec.
Labour-sponsored venture capital contributions.
The following options are applicable for the keyword LabSponsCont.
Shares acquired within the first 60 days of 2024
Shares acquired after the first 60 days of the year
Shares acquired after the first 60 days of 2023
See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
Line 41300 - Provincial labour-sponsored funds tax credit - Net cost
Line 41400 - Provincial labour-sponsored funds tax credit - Allowable credit
See the CRA's general income tax guide:
Line 41400 - Labour-sponsored funds tax credit
Use the keyword LabSponsCont-CF to enter the federal unused portion of the shares acquired in the first 60 days of the 2023 that is carried forward.
The following options are applicable for the keyword LabSponsCont-CF.
Shares acquired within the first 60 days of 2023 Use this option to enter the unused portion of the shares of a provincially registered fund. DT Max will report this amount on line 1 of the federal worksheet 41400.
If you answer NO, the program will try to claim the federal LSVC (labour-sponsored venture capital) tax credit as well, if possible.
You may have also received a T5006 slip for the LSVC contribution. If you have already entered your T5006 (under information slips), answer YES here to prevent amounts from being doubled up federally.
See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
Line 40600 - Federal tax
Line 47900 - Provincial or territorial credits (Form 479)
See the CRA's general income tax guide:
Line 47900 - Provincial or territorial credits
Enter the credit shown on the Certificate(s) NL VCTC.
NLVC-VentCapCr-CF Carryforward of unused venture capital credit amount [NL428]
The following options are applicable for the keyword NLVC-VentCapCr-CF.
See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
Line 40600 - Federal tax
Line 47900 - Provincial or territorial credits (Form 479)
See the CRA's general income tax guide:
Line 47900 - Provincial or territorial credits
Enter the credit amount from your NSIETC-1 tax credit certificates. Per Innovation Equity Tax Credit Regulations, made under Section 37A of the Income Tax Act:
Criteria for eligible investors.
All of the following are the criteria that an investor must satisfy to be an eligible investor: - (a) they are at least 19 years of age and a resident of the Province;
- (b) if the investor seeks to invest in a convertible debenture, they are not a director of the approved corporation or a specified shareholder of the corporation as that term is defined in section 248 of the Income Tax Act (Canada) but as if the reference to 10% in that definition were read as a reference to 25%.
Use the keyword InnovEquityCr-CF to enter the unused amount of Nova Scotia innovation equity tax credit from line 2 of T225.
The following options are applicable for the keyword InnovEquityCr-CF.
Use the keyword InnovEquityCr-CB to enter the carryback of unused venture capital credit amount [T225].
The following options are applicable for the keyword InnovEquityCr-CB.
See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
Line 40600 - Federal tax
Line 47900 - Provincial or territorial credits (Form 479)
See the CRA's general income tax guide:
Line 47900 - Provincial or territorial credits
Enter the credit shown on the certificate(s) NSVCTC-1.
Use the keyword NSVCTC-VentCap-CF to enter the unused amount of Nova Scotia venture capital credit from line 6 of T224.
The following options are applicable for the keyword NSVCTC-VentCap-CF.
Use the keyword NSVCTC-VentCap-CB to enter the carryback of unused venture capital credit amount [T224].
The following options are applicable for the keyword NSVCTC-VentCap-CB.
See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
Line 40600 - Federal tax
Line 47900 - Provincial or territorial credits (Form 479)
See the CRA's general income tax guide:
Line 47900 - Provincial or territorial credits
Use the keyword InvestorTaxCr-CF to enter the carryforward amount of Alberta investor tax credit (AITC). The tax credit may be carried forward for up to four years, which means that an investor may received a credit for more than $60,000, up to a maximum of $300,000 (equal to a $1,000,000 investment), as the $60,000 per year tax credit will be allocated to the year the credit is realized as well as the four years that follow.
Employee ownership tax credit.
This credit is available in British Columbia.
British Columbia: The amount from ESOP 20/FIN565 is reported on line 60450 of the BC428. The maximum amount for this credit and the employee venture capital tax credit ( Emp-Vent-Cap) is $2,000, and it must be used during this tax year. No unused amount can be carried forward.
The employee venture capital tax credit is only available in British Columbia. The cost of shares acquired will be eligible for a provincial tax credit of 15% of the investment. The maximum amount for this credit, combined with the employee share ownership tax credit, is $ 2,000. The investment is shown on form EVCC 30. The provincial credit is reported on the BC428. No unused amount can be carried forward.
The EVCC investment is eligible for a federal labour sponsored funds tax credit on line 41400 of the federal return.
The following options are applicable for the keyword Emp-Vent-Cap.
If you paid a logging tax to a province (British Columbia and Quebec) for logging operations you performed in the province, you may be able to claim a logging tax credit. Use the keyword Logging-Inc to enter the logging income upon which logging tax is paid. Use the keyword Logging-Tax to enter the tax paid on logging operations.
See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
Line 40600 - Federal tax
Use the keyword Logging-Tax to enter the tax paid on logging operations.
This credit is only available in Quebec and British Columbia. It is limited to the logging income upon which logging tax is paid.
Quebec
This is the logging tax paid in the year to the Quebec Minister of Revenue on filing form TPZ-1179. DT Max will calculate the deduction, wich is up to 33.3% of all tax paid on logging operation (this year and before). This deduction will be reported on line 17 of schedule E. Any unused amount of the tax paid will be carried forward by DT Max as a LogTaxCF.p entry.
British Columbia
The amount entered will be reported on the return. BC credit is 50% of federal credit.
Federal
DT Max will calculate the lesser of: - 66 2/3% of the logging tax paid;
- 6 2/3% of the logging income
- 6 2/3% of the taxable income (line 26000, not including any amounts on lines 20800, 21000, 21400, 21500, 21900, and 22000)
DT Max will indicate the result before line 40600 of the return. If the deduction for the logging tax payable before the reduction exceeds the income tax payable calculated in the federal and Québec income tax returns for the taxation year, the excess amount may be used to reduce the logging tax payable for that year, provided that, in the federal income tax return, the amount deducted in the year (as calculated in accordance with the instructions in the paragraph above) remains unchanged. If this condition is not met, the excess amount may be claimed as an additional deduction with respect to the income tax payable in the taxation year covered or in a subsequent taxation year.
See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
Line 40600 - Federal tax
This is the unused portion of the allowable deduction for tax paid on logging operations to carry forward.
The following options are applicable for the keyword LogTaxCF.p.
See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
Line 40600 - Federal tax
The provincial venture capital tax credit is available in British Columbia.
British Columbia, the amount from Cerfificate SBVC10 will be reported on line 60490 or line 60495 of the BC479. There is a maximum credit of $60,000 and any unused amount can be carried forward.
The following options are applicable for the keyword VentCap-Prov.
Credit from shares acquired from Feb. 20, 2023 , to Dec 31, 2023
Credit from shares acquired in first 60 days - 2024
Certificate number on the SBVC 10
Enter the unused venture capital tax credit carried forward from previous years with VentCap-CF .
Use the keyword Mining to claim the mining exploration tax credit available in British Columbia (from Form T88) and Saskatchewan (from Slip SK-METC).
The program will carry this amount over to line 60510 of BC479, or line 63600 of SK428, as applicable.
These tax credits can be claimed if at the end of the year, the taxpayer was a resident of the province where he or she incurred the qualified mining exploration expenses.
The following options are applicable for the keyword Mining.
Use the keyword Mine-expl-CF to carry forward any unused portion of the Saskatchewan mineral exploration tax credit (SK428), the Manitoba mineral exploration tax credit (T1241), or the British Columbia Mining Flow-Through Share Tax Credit (T1231). The unused credit can be carried forward ten years.
Use the keyword Mine-expl-CB to carry back any unused portion of the Saskatchewan mineral exploration tax credit (SK428) or the British Columbia Mining Flow-Through Share Tax Credit (T1231). The unused credit can be carried back three years.
Use the keyword CleanBuilding to enter the building for which eligible renovation has been undertaken (T1356).
See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
Line 40600 - Federal tax
Line 47900 - Provincial or territorial credits (Form 479)
See the CRA's general income tax guide:
Line 47900 - Provincial or territorial credits
Use the keyword Clean-Expenses to enter the expenditures for qualifying retrofits (non-partnership) as certified by the British Columbia Ministry of Finance, to improve the energy efficiency of eligible commercial and residential buildings in British Columbia that have 4 or more unit.
The retrofit must be completed before April 1, 2026, and be certified by the British Columbia Ministry of Finance to qualify.
Qualifying expenditures
Qualifying expenditures are expenditures that are directly attributable to a qualifying retrofit. You must make or incur the expenditure under the terms of an agreement entered into after February 22, 2022 and paid before April 1, 2025.
Qualifying expenditures must be reduced by any payments received or receivable by any person or partnership under a program designed to provide assistance with the cost of alteration or renovation of the building or the land it is on. You must also reduce your expenditues by forgivable loans if the loan, or a portion of it, has not been repaid.
Some examples of qualifying expenditures include: - heating, ventilation and air-conditioning systems
- fans
- interior and exterior lighting devices
- service water heating equipment
- pumps
- receptacle loads and miscellaneous equipment
- elevators and escalators
- building envelope, including improvement to the insulation
- permits required for the qualifying retrofit
- rental of equipment used in the course of the qualifying retrofit
- hiring a qualified person to confirm the retrofit should be certified
Non-qualifying expenditures
The following expenditures do not qualify: - expenditures that cannot reasonably be considered to have been made or incurred to reduce energy use intensity (EUI)
- expenditures that you made or incurred if you were paid to make the expenditure (for example, a contractor performing the retrofit)
- purchases or reacquisitions of items you previously leased or owned
- property that can be used independent of the qualifying retrofit (for example, portable heaters)
- household appliances
- electronics (home-entertainment)
- cost of annual, recurring or routine repair, maintenance or service
- financing costs related to the retrofit
- goods or services provided by a person not dealing at arm's length with you (unless registered for the purposes of Part IX of the Excise Tax Act (Canada))
- expenditures that another taxpayer included in the calculation of their British Columbia clean buildings tax credit
Use the keyword CleanBuildAssist to enter the amount of assistance received or receivable by any person or partnership for the qualifying expenditures.
Use the keyword Certificate.bc to enter the Certificate number from the BC Ministry of Finance.
Use the keyword Address-Retrofit to enter address of the qualifying retrofit.
Enter the amount of the Ontario Senior Homeowners' Property Tax Grant received in the current tax year.
Use the keyword SB-ITC to claim the small business investment tax credit.
You can claim a credit for shares acquired during the year or in the first 60 days of the following year. You can carry forward unused tax credits for seven years, or back three years.
Yukon residents: You can claim this credit if, on December 31, 2023, you were a resident of the Yukon and you were 19 or older.
This credit is equal to 25% of the value of eligible shares or subordinated debts that you acquired in eligible Yukon businesses after June 30, 1999. The maximum credit available is $25,000 per investor per year.
If you have Yukon or New Brunswick small business investment tax credits which you could not use last year to reduce your provincial taxes, enter the amount carried forward. The credit is not refundable but may be carried forward for seven years or carried back three years.
The program will use them if possible.
Enter the amount of small business investor tax credit carryback
The following options are applicable for the keyword SB-ITC-CB.
Use the keyword RPITC to enter the credit amount from your official NL RPITC (resort property investment tax credit) receipt(s). This amount will be shown on line 1 of the T1297.
You can claim this credit if you invested in a registered resort development property in the current year and you were at least 19 years of age at the time you made the investment.
Use the keyword RPITC-CF to enter the unused Newfoundland and Labrador resort property investment tax credit from the 2022 Notice of Assessment or Notice of Reassessment. This amount will be shown on line 2 of the T1297.
The following options are applicable for the keyword RPITC-CF.
Use the keyword RPITC-CB to enter the Newfoundland and Labrador resort property investment tax credit you want to be applied to previous years. This amount will be shown on lines 10, 11 and 12 of the T1297.
The following options are applicable for the keyword RPITC-CB.
Use the keyword HomeTaxAssis to enter the Manitoba education property tax credit advance received on the property tax statementor by application. The Manitoba Homeowner's School Tax Assistance was introduced in 1993. A taxpayer who is 55 years of age or over may receive this assistance. Currently, the tax assistance that may be received by a taxpayer is equal to the lesser of: - $175 minus 2% of family income in excess of $15,000;
- school taxes paid minus $160; or
- occupancy costs, 20% of total rental payments or net property taxes paid, in excess of the property tax credit.
Only one Homeowner's School Tax Assistance may be claimed per dwelling.
Use this keyword to enter the provincial stock savings plan credit carryforward.
The Newfoundland equity tax credit will be reported on line 61770 of the T1272. The Prince Edward Island equity tax credit will be reported on line 63500 of the PE428. The Nova Scotia equity tax credit will be reported on line 62200 of the T1285. Unused amounts can be carried three (3) years back or seven (7) years forward.
Equity tax credit carryforward from previous years.
The following options are applicable for the keyword Equity-Cr-CF.
Use this keyword to enter the Newfoundland and Labrador equity tax credit carryforward from prior years.
The following options are applicable for the keyword EquityCr-CF.
Use this keyword to enter the Prince Edward Island equity tax credit carryforward from prior years.
Beginning with the 2011 taxation year, the tax credit is calculated at 35% of the investment made by the individual to a maximum annual investment of $20,000 (maximum annual credit $7,000).
Investments must be held for at least five years to earn the full value of the tax credit.
The credit is not refundable but may be carried forward for seven years or carried back three years. However, the credit cannot be carried back beyond the 2011 taxation year.
The following options are applicable for the keyword EquityCr-CF.pe.
See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
Line 40600 - Federal tax
Line 47900 - Provincial or territorial credits (Form 479)
See the CRA's general income tax guide:
Line 47900 - Provincial or territorial credits
Use this keyword to confirm the eligibility to the Nova Scotia volunteer firefighters and ground search and rescue tax credit (see line 1 in the forms book). If you choose "yes", an amount of $500 will be claimed on line 1 of the NS479 form.
Use this keyword to confirm the eligibility to the Nunavut volunteer firefighters tax credit. If you choose "yes", an amount of $671 will be claimed on line 65 of the NU428 form.
Enter the amount of unused tax credit you want to carry back. You cannot carry back the credit earlier than 2020.
The following options are applicable for the keyword CarryBack.
Enter the total eligible expenditures for R&D in the tax year. This refundable credit is available for 1996 and later tax years and is equal to 15% of eligible expendituresas defined under subsection 42(1) of the Newfoundland and Labrador Income Tax Act, 2000. It is applied against your total payable on line 43500 of your return, and any remaining balance is refunded.
Use the keyword R&D-TaxCr to enter the eligible expenditures for R&D in the tax year.
The following options are applicable for the keyword R&D-TaxCr.
See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
Line 47900 - Provincial or territorial credits (Form 479)
See the CRA's general income tax guide:
Line 47900 - Provincial or territorial credits
Use CED-TaxCr to claim this credit for investments in eligible community enterprise development projects (CED) earned in 2023 and in the first 60 days of 2024.
The credit is shown on slip T2CEDTC(MAN). DT Max will enter it on line 60835 of form T1256 and carry over the current year's tax credit on line 60830 of form MB428 and the refundable Manitoba CED tax credit amount on line 61484 of Form MB479, Manitoba Credits.
The Community Enterprise Development Tax Credit is a non-refundable, 45% credit for resident investors in eligible community enterprise development projects. The maximum credit that an individual investor can earn in a year is $27,000.
The unused credits from previous years are available to be carried back up to the previous three years and carried forward for up to ten years. The investment may be in specific community enterprises or in community development investment pools.
The following options are applicable for the keyword CED-TaxCr.
Use the keyword CED-TaxCr-CF to enter the unused Manitoba Community Entreprise Development tax credit shown on the Notice of Assessment or Notice of Reassessment.
The tax credit can be carried forward ten years.
The following options are applicable for the keyword CED-TaxCr-CF.
Use the keyword SBVCTC to enter the Manitoba small business venture capital tax credit from the Slip T2SBVCTC (MAN.).
DT Max will enter it on line 60855 of form T1256-1 and report the current year tax credit on line 77 of form MB428.
The small business venture capital tax credit is a non-refundable, the tax credit rate is 45% income tax credit for resident investors who acquire equity capital in emerging enterprises that require larger amounts of capital than community ownership can provide. The maximum credit that an individual investor can earn in a year is $202,500 for shares issued before April 7, 2021 and 225 000$ for shares issued after April 6, 2021. The maximum amount of the tax credit deductible against Manitoba income tax is $120,000 per tax year.
Any credits earned but unused in a given year are available to be carried forward for up to 10 years and carried back up to 3 years.
The following options are applicable for the keyword SBVCTC.
Shares issued before April 7, 2021
Shares issued after April 6, 2021
Use the keyword SBVCTC-CF to enter the unused Manitoba small business venture capital tax credit shown on the Notice of Assessment or Notice of Reassessment.
The tax credit can be carried forward ten years.
Enter the amount of Manitoba small business venture capital tax credit carryback [T1256-1].
The following options are applicable for the keyword SBVCTC-CB.
See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
Line 40600 - Federal tax
Line 47900 - Provincial or territorial credits (Form 479)
See the CRA's general income tax guide:
Line 47900 - Provincial or territorial credits
Use the keyword ESOP-Succession to enter the credit amount from ESOP receipt(s) for investments made to assist and facilitate estate planning for family businesses in Manitoba and to assist and facilitate employee buyouts and takeovers designed to create or maintain employment in Manitoba.
DT Max will enter the amount on line 2 of form T1256-2 and report the current year refundable tax credit on form MB479 and the current year non-refundable tax credit on form MB428.
Use the keyword ESOP-Cooperative to enter the credit amount from ESOP receipt(s) for investments made to foster the growth of worker cooperatives in Manitoba and to facilitate and promote employee participation in business successes in Manitoba.
DT Max will enter the amount on line 3 of form T1256-2 and report the current year refundable tax credit on form MB479 and the current year tax credit on form MB428.
Use the keyword ESOP-CF to enter the unused Manitoba ESOP tax credit shown on the Notice of Assessment or Notice of Reassessment. The tax credit can be carried forward ten years.
The following options are applicable for the keyword ESOP-CF.
Use the keyword PrimaryCaregiver to enter the name of client and number of credible number of days for the primary caregiver tax credit.
You can claim this credit if, in 2023, you were a resident of Manitoba and you provided ongoing voluntary care to a family member, friend, or neighbour who has been assessed under the Manitoba Home Care Program guidelines as requiring care at level 2 or higher. To be eligible, the person you care for (the qualified client) must have designated you as his or her primary caregiver.
Also, you must have provided care and supervision for the client for more than 90 days in the year and received no compensation for your services. If you started providing care to a Home Care client on October 1, 2008, or earlier, and continued to provide care throughout 2023, you can claim the full amount of the tax credit.
You can claim an amount of $1,400 regardless of the number of qualifying care recipients.
There is a 90-day waiting period. You begin calculating your claim after 90 days from the date caregiving started.
The credit came into effect January 1, 2009, for caregivers who had completed the three-month qualifying period. Once the qualifying period has been completed, it is not required the following and subsequent years (unless you start providing care to a second or third care recipient). This means caregivers who started providing care October 1, 2008 or earlier, and continued throughout 2009 and 2010, were able to claim the full tax credit on both their 2009 and 2010 income tax returns. Generally, caregivers who start providing care by October 1 of the year before a tax year and continue caregiving throughout the tax year, can claim the full credit for the tax year. Otherwise, a partial claim is allowed for caregiving during the portion of a tax year following the three-month qualifying period.
Note You cannot claim this credit for periods of time longer than 14 continuous days if the person requiring care is placed in a hospital or an institution, or if you are unavailable to provide care for any other reason, such as vacation, etc.
Use the keyword WorkExperienceCr to enter the Manitoba paid work experience tax credit.
This amount is reported on line 61310 of MB 479.
Enter the unused portion of the Manitoba amount of odour-control tax credit [MB479 L.61340].
Use the keyword R&D-Cr-Recap to enter the Nova Scotia research and development tax credit recapture.
If a partnership of which you are a member, or a trust of which you are a beneficiary acquired property from a corporation in a non-arm's length transaction and, in 2023, converted the property to commercial use or disposed of it, you may have to include in your Nova Scotia tax payable all or part of the Nova Scotia Research and Development Tax Credit previously claimed by the corporation for the property.
DT Max will calculate the recapture amount in the area below line 59 on the NS428 and add it to the amount on line 59. In other words, the Nova Scotia research and development tax credit recapture is added to provincial tax following the NS surtax and foreign tax credit but before deducting any low-income tax reduction.
See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
Line 40600 - Federal tax
Line 47900 - Provincial or territorial credits (Form 479)
See the CRA's general income tax guide:
Line 47900 - Provincial or territorial credits
Use the keyword GreenEnergy to Green energy equipment tax credit.
Purchaser
You can claim this credit if, after April 4, 2007, you purchased green energy equipment that was manufactured in Manitoba and was used by you in Manitoba in producing energy from solar energy, wind power, hydrogen or geothermal energy.
This amount is reported on line 61380 of MB479. The amount you claim cannot exceed 10% of the purchase price for the green energy equipment, minus any amount the manufacturer has claimed or may claim.
Attach your receipts to your paper return. If you are filing electronically, keep all your receipts in case the government asks to see them.
Manufacturer
You can claim this credit if, after April 4, 2007, you manufactured green energy equipment in Manitoba and sold it for use in Manitoba in producing energy from solar energy, wind power, hydrogen or geothermal energy.
This amount is reported on line 61390 of MB479. The amount you claim cannot exceed 10% of the price at which the green energy equipment was sold, minus any amount assigned to the purchaser.
Attach your receipts to your paper return. If you are filing electronically, keep all your receipts in case the government ask to see them.
The following options are applicable for the keyword GreenEnergy.
Use the keyword CultIndus-TaxCr to enter the cultural industries printing tax credit.
You can claim this credit if the taxpayer was a resident of Manitoba at the end of the year and he/she met the following conditions: - the business activity is to print, assemble, and bind books; and
- the taxpayer received eligible printing revenue after April 12, 2011.
Eligible printing revenue is the amount the taxpayer received from a publisher who is a resident of Canada for the service provided in Manitoba after April 12, 2011. The service is the printing, assembling, or binding of a book, that is eligible for the book publishing tax credit or would be eligible for that tax credit if the book was a first edition.
The amount of the credit you can claim is 15% of the eligible printing revenue. DT Max will enter the amount of the credit on line 61480 of Form MB479.
Use the keyword TrainingTaxCr to record the information required to complete form T1014(for individuals) or T1014-1(for employers).
Training Tax Credits provide refundable income tax credits for apprentices enrolled in an eligible Red Seal program or in a B.C.-recognized (non-Red Seal) training program.
There are three main elements to the training tax credits:
1. BASIC credits for the first two levels of non-Red Seal training programs;
2. COMPLETION credits for level 3 or higher of both Red Seal and non-Red Seal training programs;
As the federal government provides an apprenticeship incentive grant of $1,000 to employees in the first two years of a Red Seal program, the province not provide a regular credit for completing the first two years of a Red Seal program.
3. ENHANCED credits for First Nations individuals and persons with disabilities.
Enhanced credits are provided with respect to First Nations individuals or persons with disabilities. Eligible First Nations individuals are those persons who hold Status Indian cards. Persons with disabilities are those eligible for the disability credit on their income tax return.
The following options are applicable for the keyword TrainingTaxCr.
Individuals - Form T1014
Employers - Form T1014-1
Employers - Form T1014-2
Enter the level completed in the year.
The following options are applicable for the keyword Level-Completed.
Level 1
Level 2
Level 3
Level 4
Enter the name of employee concerned by the BC training tax credit (T1014-1 Part 1).
Enter the registration number for this employee (T1014-1 Part 1).
Enter the name of the eligible program (T1014-1 Part 1).
Enter the salary and wages paid to an employee in the year.
The following options are applicable for the keyword SalaryWages-Tot.
Enter the salary and wages paid to an employee who completed level 3.
The following options are applicable for the keyword SalaryWages-Lev3.
Salary and wages paid or payable (level completed)
Completed the training before October 1, 2012
Salary and wages paid or payable - level completed
Enter the salary and wages paid to an employee who completed level 4.
The following options are applicable for the keyword SalaryWages-Lev4.
Salary and wages paid or payable (level completed)
Completed the training before October 1, 2012
Salary and wages paid or payable - level completed
Enter the eligible salary and wages paid in the year to an eligible apprentice (T1014-1 Part 4).
Indicate if the employee is eligible for the disability amount (Line 31600).
Indicate if the employee is registered as an Indian.
Use the keyword Grant-MunicipalTax and select the address of your residence (principal residence) for the purposes of the TP-1029.TM form.
The following options are applicable for the keyword Grant-MunicipalTax.
Apartment number of the residence.
Street of the residence.
City of the residence.
Postal code of the residence.
Roll number (numéro matricule) shown on the municipal tax bill.
As of December 31, for how many consecutive years the taxpayer owned the residence? The taxpayer must have owned the residence for at least 15 consecutive years (note that this period can include a period during which the spouse owned the residence before transferring ownership to the taxpayer).
If the taxpayer had a spouse, did the spouse transfer ownership of the property?
Enter the start date of the period during which your spouse owned the residence.
Enter the end dates of the period during which your spouse owned the residence.
Is this the principal residence?
Select the other co-owner(s) on December 31, 2023.
The following options are applicable for the keyword Other-Co-Owner.tm.
Last name of the co-owner(s) on December 31.
First name of the co-owner(s) on December 31.
Social insurance number of the co-owner(s) on December 31.
Select the current assessment roll and enter the total value of the property.
The following options are applicable for the keyword Cur-AssessmentRoll.
2020 - 2021 - 2022
2021 - 2022 - 2023
2022 - 2023 - 2024
2023 - 2024 - 2025
2024 - 2025 - 2026
The amount of the grant determined further to the current assessment roll must be shown on either your 2024 municipal tax bill or the document entitled Amount of the Potential Grant to Offset a Municipal Tax Increase that was issued by your municipality.
Total value of the property registered in the previous assessment roll.
Select the prior assessment roll and enter the total value of the property.
The following options are applicable for the keyword Prior-AssesRoll.
2015 - 2016 - 2017
2016 - 2017 - 2018
2017 - 2018 - 2019
2018 - 2019 - 2020
2019 - 2020 - 2021
2020 - 2021 - 2022
2021 - 2022 - 2023
Amount of the grant awarded to you and other owners of the residence, if applicable, for the last year of the previous assessment roll
Total of the amounts entered in respect of the grant on line 462 of all other co-owners' 2023 income tax returns.
The following options are applicable for the keyword CoOwnerGrantClaim.
Use the keyword Loan-Granted and select the type of loan granted by a seller-lender.
Eligible tax payer
This form is to be completed by any taxpayer that would like to claim the tax credit for interest on a loan granted by a seller-lender and guaranteed by La Financière agricole du Québec.
In order to claim the tax credit, the following conditions must be met: - The taxpayer operated a business in Québec during the taxation year.
- The taxpayer was granted a loan further to an agreement entered into after December 2, 2014, and before January 1, 2025, through the Program for farm financing established under the Act respecting La Financière Agricole du Québec.
- The taxpayer is not exempt from income tax.
- The taxpayer is not a Crown corporation or a subsidiary controlled by such a corporation.
- The taxpayer is not a trust of which one of the capital or income beneficiaries is:
- a tax-exempt person; or
- a Crown corporation or a subsidiary controlled by such a corporation.
If the taxpayer is a member of a partnership that meets the aforementioned conditions, it can claim the tax credit as a member of a qualified partnership.
The following options are applicable for the keyword Loan-Granted.
Enter the start date of the eligibility period. For the purposes of the tax credit, the eligibility period begins on either January 1, 2015, or the day on which the loan agreement was entered into, whichever is later. The end date of the period is 10 years after the day on which the loan agreement was entered into.
Enter the end date of the eligibility period. For the purposes of the tax credit, the eligibility period begins on either January 1, 2015, or the day on which the loan agreement was entered into, whichever is later. The end date of the period is 10 years after the day on which the loan agreement was entered into.
Interest paid on the loan that is attributable to the portion of the eligibility period included in the taxpayer's taxation year or in the partnership's fiscal period, as applicable.
Assistance, benefit or advantage relating to the Interest paid on the loan.
The term assistance refers to any government assistance and any nongovernment assistance that the taxpayer received, is entitled to receive or may reasonably expect to receive on or before the filing deadline of this form for the income tax year concerned. The term does not include any amount received and repaid in the year for which tax credit is claimed. Government assistance and non-government assistance are defined in section 1029.6.0.0.1 of the Taxation Act.
The phrase benefit or advantage refers to any benefit or advantage that the person or partnership obtained, is entitled to obtain or may reasonably expect to obtain on or before the filing deadline of this form for the income tax year concerned. The phrase does not refer to any amount received and repaid in the year for which the tax credit is claimed. A benefit or advantage may be a reimbursement, compensation, guarantee or proceeds of disposition of property that exceed the fair market value of the property, or may be granted in any other form or manner.
Name of the qualified partnership.
Québec enterprise number (NEQ)
Identification number
End date of fiscal period
Percentage interest. The term percentage interest refers to the taxpayer's share of the partnership's income (or loss) for its fiscal period, divided by the partnership's income (or loss) for its fiscal period. If the partnership has no income or loss for its fiscal period, do the calculation as if the partnership had income of $1,000,000.
Name of the qualified partnership
Québec enterprise number (NEQ)
Identification number
End date of fiscal period
Percentage interest. The term percentage interest refers to the taxpayer's share of the partnership's income (or loss) for its fiscal period, divided by the partnership's income (or loss) for its fiscal period. If the partnership has no income or loss for its fiscal period, do the calculation as if the partnership had income of $1,000,000.
Tax credit in respect of assistance, benefits or advantages repaid in the year and related to eligible interest paid in a previous taxation year.
To determine the amount to be entered on this line, recalculate the tax credit for the previous year as if the corporation had never received, in the previous year, the assistance, benefit or advantage repaid in the year concerned. To do so, use the amounts entered on the copy of form TP-1029.8.36.VP-V completed for the previous taxation year. The amount to be entered corresponds to the amount by which the recalculated tax credit exceeds the tax credit for the previous year.
Use the keyword Cooperative-Educ to enter the total salaries and wages paid in the previous year to a student in a qualifying work placement or reasonable fees paid or payable to an employment agency for a qualifying work placement. The student must work at a permanent establishment in Ontario.
The following options are applicable for the keyword Cooperative-Educ.
See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
Line 47900 - Provincial or territorial credits (Form 479)
See the CRA's general income tax guide:
Line 47900 - Provincial or territorial credits
Business name for which you are claiming the co-operative education tax credit.
See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
Line 47900 - Provincial or territorial credits (Form 479)
See the CRA's general income tax guide:
Line 47900 - Provincial or territorial credits
Use the keyword Elig-Number.co to enter the number of eligible work place placements under the Ontario co-operative education.
A qualifying work placement is generally four consecutive months ending in the tax year of employment of a student under a qualifying co-operative educational program of an eligible educational institution. The minimum employment period is 10 consecutive weeks. The maximum employment period is 16 consecutive months. The eligible educational institution must provide you with a certificate for each qualifying work placement for each student.
This information will be reported as relevant in field 63260 of the ON479 form.
Are you claiming the tax credit as a member of a partnership? (ON479 L.63265)
Use the keyword BusNumber.co to enter the nine digits of the business number.
Use the keyword Student-Expend to enter the student name and the amount of eligible expenditures that must be reduced by the amount of any government assistance received, that you are entitled to receive, or may reasonably expect to receive for the eligible expenditures.
If, in 2023, you repaid government assistance that was related to eligible expenditures for this tax credit in a prior year, the amount of assistance you repaid will qualify for the tax credit for 2023. The tax credit is equal to the amount of government assistance repaid multiplied by the tax credit rate for the year the eligible expenditure was reduced by the assistance.
Use the keyword CoopEducCr-OV to override of the Ontario co-operative education tax credit (ON479 L.6320)
| 
Separate-Res 
VentCap-Prov 
Certif-Number.bc