Social Assistance Recipients' Tax Credit Eligibility Regulation

Social Assistance Recipients' Tax Credit Eligibility Regulation, M.R. 219/92 The Income Tax Act , C.C.S.M. c. I10 Regulation 219/92 Registered December 4, 1992 bilingual version (HTML) Definitions 1 In this regulation, "Act" means The Income Tax Act ; («  Loi  ») "budgeted amount" means the annual amount allowable under The Manitoba Assistance Act and The Disability Support Act to an individual and qualified relations calculated according to their circumstances and before consideration of their financial resources; (« montant prévu ») "federal Act" means the Income Tax Act (Canada); (« loi fédérale ») "qualified relation" of an individual means a person who is the individual's cohabiting spouse or common-law partner at the end of the taxation year in question. (« proche admissible ») M.R. 190/96; 178/2004 ; 163/2022 Eligibility for tax credit 2 An individual is eligible for a refundable tax credit for a taxation year under subsection 5(1) of the Act if neither the individual nor a qualified relation of the individual received an amount under any of the following for the year: (a) section 5 or 5.1 of The Manitoba Assistance Act ; (b) section 3 of The Disability Support Act . M.R. 190/96; 178/2004 ; 163/2022 Pro-rated deduction 3 If an individual or a qualified relation of an individual receives an amount under section 5 or 5.1 of The Manitoba Assistance Act or section 3 of The Disability Support Act , (a) for less than the full year; or (b) for an amount that is less than the budgeted amount; the individual is entitled to a pro-rated deduction under section 5 of the Act, calculated in accordance with the following formula: D = C × E Where: D is the amount of the deduction which can be claimed by the individual under this section; C is the deduction that would be otherwise available to the individual under section 5 of the Act if subsection 5(2) of the Act did not apply; E is the eligibility fraction as determined in section 4. M.R. 190/96; 178/2004 ; 163/2022 Determination of eligibility fraction 4 In the formula in section 3, the fraction "E" is calculated in accordance with the following formula: E = 1 − A/B Where: E is the eligibility fraction, multiplied by 100% and rounded to the nearest greater whole percentage point; A is the total of all amounts paid under the following provisions to the individual or qualified relation and included in an amount reported for the year on a Form T5007 under the federal Act: (a) sections 5 and 5.1 and clauses 5.3.1(1)⁠(a) and (b) of The Manitoba Assistance Act , (b) sections 3 and 4 of The Disability Support Act ; B is the individual's budgeted amount for the year less the total of all amounts paid under the following provisions to the individual or qualified relation in the year and not reported on a Form T5007: (a) sections 5 and 5.1 and clauses 5.3.1(1)⁠(a) and (b) of The Manitoba Assistance Act , (b) sections 3 and 4 of The Disability Support Act . M.R. 190/96; 163/2022 4.1 [Repealed] M.R. 190/96; 178/2004 Coming into force 5 This regulation is retroactive and is deemed to have come into force on January 1, 1992.