Note: The Nutrient Management Tax Credit is eliminated for expenditures made after April 11, 2017. This doesn’t impact the carry forward of unused credits for eligible expenditures made before April 12, 2017.
If you run a farming business in Manitoba as a sole proprietor or as a general partner in a partnership and bought nutrient management equipment during the year, you might be able to claim the Manitoba nutrient management tax credit.
This credit allows you to claim 10% of the cost of buying your equipment, less any government assistance payments you might have received that relate to your eligible expenses.
The following equipment qualifies for this credit:
- Gravity settling tank
- Manure treatment system
- Solid-liquid separation systems
- Anaerobic digesters
- Manure composting facilities
- Storage tanks for winter manure storage if you have less than 300 animals on your farm
If you choose to print your return and mail it in, make sure you attach the receipts for your equipment. If you’re filing your return electronically, remember to keep you receipts with your records in case the Canada Revenue Agency (CRA) asks to see them later.
For more information on the Manitoba nutrient management tax credit, visit the CRA website.
Where do I claim this?
Follow these steps in H&R Block’s 2017 tax software:
Before you begin, make sure you told us that you lived in Manitoba on December 31, 2017.
- On the PREPARE tab, click the IN THIS SECTION icon.
- Under Income from self-employment, a business you own, or a profession (lawyer, accountant, etc.) and related expenses (vehicle, advertising, travel, etc.), click the Add This button.
- Click the EMPLOYMENT icon. You'll find yourself here:
- Under the CREDITS AND REBATES heading, select the checkbox labelled Manitoba nutrient management tax credit, then click Continue.
- When you arrive at the page for the Manitoba nutrient management tax credit, enter your information into the tax software.