Personal tax credit
Personal tax credit
Individuals who qualify
You must have been a resident of Manitoba at the end of the year to claim this credit.
If you were 19 years of age or older at the end of the year, read "Individuals who do not qualify" to make sure you still qualify.
If you were under 19 years of age at the end of the year, you can only claim this credit if one of the following applies to you:
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You had a spouse or common-law partner
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You were a parent
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You can claim the Manitoba homeowners affordability tax credit on your 2025 return
Individuals who do not qualify
You cannot claim this credit if any of the following applies:
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You were claimed as a dependant by anyone on their Form MB428
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You were confined to a prison or a similar institution at the end of the year and you were there for six months or more during the year
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Your spouse or common-law partner is claiming a transfer of part or all of your age amount or your disability amount on their Schedule MB(S2)
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Another person is claiming a transfer of part or all of your disability amount on line 58480 of their Form MB428
You had a spouse or common-law partner at the end of the year
You and your spouse or common-law partner need to decide who will claim this credit for both of you. Only one of you must claim this amount.
If you are claiming your spouse or common-law partner as a dependant on line 58120 of your Form MB428, you have to make the personal tax credit claim for both of you.
When you calculate your family income, complete columns 1 and 2 (lines 1 to 6 of Form MB479) using the information from your and your spouse's or common-law partner's returns for the year.
You cannot claim the personal tax credit for a spouse or common-law partner who was confined to a prison or a similar institution at the end of the year and was there for six months or more during the year.
You or your spouse or common-law partner received Employment and Income Assistance or Manitoba Support for Persons with Disabilities payments in 2025
You can only claim part of this credit. For more information, read "Line 56 - Employment and Income Assistance (EIA) or Manitoba Supports for Persons with Disabilities (MSPD) payments received" on page 15.
You and your spouse or common-law partner were living apart at the end of the year for medical reasons
If you and your spouse or common-law partner occupied separate residences for part or all of the year, both of you can claim separate personal tax credits.
If you are claiming your spouse or common-law partner as a dependant on line 58120 of your Form MB428, or if your spouse or common-law partner has transferred their age or disability amount to you (line 1 or 3 on your Schedule MB(S2)), you have to make the personal tax credit claim for both of you.
When you calculate your family income (lines 1 to 6 of Form MB479), do not complete lines 1 to 5 in column 2.
Enter your spouse's or common-law partner's address on line 60890.
Your spouse or common-law partner died in 2025
Only you, the surviving spouse or common-law partner, can claim this credit for both of you unless you were separated for medical reasons as explained above.
When you calculate your family income (lines 1 to 6 of Form MB479), do not complete lines 1 to 5 in column 2.
If there is no surviving spouse or common-law partner, this credit can be claimed on the deceased person's final return.
You were separated or divorced at the end of the year
If so, both of you can claim a personal tax credit. However, you cannot claim a personal tax credit if your former spouse or common-law partner claims you as a dependant.
If a parent is claiming an amount for an eligible dependant on line 58160 of their Form MB428, only that parent can claim the personal tax credit for that child.
You had dependants in 2025
You cannot claim the personal tax credit for a dependant who:
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received social assistance payments in 2025 (other than your spouse or common-law partner)
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was confined to a prison or a similar institution at the end of the year for six months or more during the year
