; Manitoba Tax Credits
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^\`  Name:  \~ A07_\;   S.I.N #: \~ A00_\;
^
}\b Tax Credit Programs                           \+9\`\bT1C (MAN.)-1993
'\b                                                  \+9      Page 1
'\bCalculating family income
'Net income from line 236                           \+9\~ L00_\;
'Spouse's net income                             \+9\~551b.L01_\;
>from Spouse's return.  IF NO SPOUSE IS LOADED OVERRIDE THIS AMOUNT
'Family income: Add above two amounts               \+9\~ L02_\; A
'
`\bPart I-Calculating the Manitoba cost-of-living tax credit for 1993
'Basic Credit for all claimants                     \+9\~ L03_\; B
'Age Credit- if born 1928 or earlier - claim $110   \+9\~ L04_\; C
'Basic credit for spouse    \+9claim $190  \~ L05_\;
'Age credit for spouse      \+9claim $110  \~ L06_\;
>...only if spouse was born in 1928 or earlier
'Disability cr. for spouse  \+9claim $110  \~ L07_\;
'          \+9Add above three amounts   \~553b.L08_\; \- > \- \~ L09_\; D
'Equivalent to spouse cr.   \+9claim $190  \~ L10_\;
'Disability Credit       \+8\~568b.L11_\; X $110 . \~ L12_\;
>2Number of disability claims
'Disabled Dependents     \+8\~570b.L13_\; X $60  . \~ L14_\;
>2Number of dependents
'Credit for dependants   \+8\~566b.L15_\; X $25  . \~ L16_\;
'             \+9Add above four amounts    \~ L17_\; \- > \- \~ L18_\; E
'                  Total credits: Add B,C,D, & E  \+7\+\~554b.L47_\;
'Subtract: 1% of amount (A)                         \+7\+2\~ L19_\;
'              \bManitoba cost-of-living tax credit\p   \+7\+2\~ L20_\; F
'
`\bPart II-Calculating the Manitoba property tax credit for 1993
'Rental Payments     \+6\~555b.L21_\; X 20% =  \~ L22_\;
'Net Property Taxes paid             \+9\~556b.L23_\;
'Resident homeowner tax assistance   \+9\~558b.L24_\; G
>see Guide - if not received enter zero
'              \bGross Occupancy Cost\p  \+9\~559b.L25_\;
'Subtract $250                            \+9\` 250.00
'                    \bOccupancy Cost\p     \+9\~ L48_\; H
'
'Basic Credit                           \+9\~ L26_\;
'Senior Citizens - add $100             \+9\~ L27_\;
>... if you were born in 1928 or earlier
'                          Subtotal     \+9\~ L28_\;
>add lines 18 and 19
'Subtract: 1% of amount (A)             \+9\~ L29_\;
'                             Total     \+9\~ L30_\; I
>if less than $250 enter $250
`\bIf you are not claiming the homeowner's school tax assistance, enter amount
`\bH or amount I, whichever is less, on line N below.
`\bHoweowner's school tax assistance\p (For those born in 1938 or earlier)
`If your family income (amount A) is \bless\p than $15,000, claim $175.
`Otherwise, look up amount (A) in the chart on page 40 in the guide.
'                                     \+8\~524b.L49_\; J
`School taxes paid   \+3\~525b.L50_\;  minus $160    \-3\~ L51_\; K
`Homeowner's school tax assistance:
'Amount J or K, whichever is \bless\p     \+8\~526b.L52_\; L
'Add amount I and amount L               \+8\~ L53_\; M
`Total property tax credit: Enter H or M whichever is \bless\p on line \bN\p.
'Manitoba property tax credit            \-3           \~ L31_\; N
>enter lesser of H or I, OR (YOU DO THIS->) enter lesser of H or M
'Enter: Resident homeowner assistance   \+9\~ L32_\;
>amount G from above
'       Shelter benefits received    \+9\~562b.L33_\;
'                   Add above amounts   \+9\~ L34_\;  \+>  \~ L35_\; O
'Net property tax credit: Subtract O from N         \+9\+3\~ L36_\; P
'\bTotal cost-of-living property tax credits:\p If you received
`provincial social assistance, calculate your credit on Part III
`of the next page. Otherwise, add amounts F & P. If you did not
`make a Manitoba political contribution, enter amount Q on line
`479, otherwise complete Part IV.                            \-    \~ L38_\; Q