This Bill implements various tax and other measures announced in the 2026 Manitoba Budget. Additional amendments implement and support the summary budget and make various amendments to tax legislation. Amendments to tax statutes The changes to tax statutes include the following: Income Tax (Part 1) simplifying the formulas used to calculate unused or transferred tax credit amounts [s. 2] clarifying eligibility for Manitoba tax credits [s. 3(1), 5(1) and 6] increasing the homeowner's affordability tax credit and the corresponding school tax reduction from $1,600 to $1,700 [s. 3(2) and 4(1)] reducing the homeowners affordability tax credit and the corresponding school tax reduction claimable in respect of a property with an assessed value in excess of $1,000,000 (the credit is reduced to zero when the assessed value reaches $1,500,000) [s. 3(3) and 4(2)] allowing municipalities to apply the school tax reduction to mobile homes that are situated on rented land if the mobile home is separately assessed [s. 4(3) to (11)] increasing the renters affordability tax credit from $625 to $675 and increasing the senior's top-up for the credit proportionally [s. 5(2) and (3)] modifying the film and video production tax credit by clarifying definitions [s. 7 and 8] clarifying the determination of the tax credit [s. 9] updating administrative provisions respecting applications for and the issuance of certificates of registration, advance certificates of eligibility and certificates of completion [s. 10, 11, 13 and 14] requiring film or video producers to give notice of their intention to apply for the credit and provide estimates related to their claim for the credit to Manitoba Film and Music [s. 11(3)] preventing a certificate from being issued if the applicant has provided false information in matters related to the credit or if the applicant has not paid its employees or contractors [s. 12] Retail Sales Tax (Part 2) repealing or updating outdated provisions [s. 16 and 17] exempting prenatal vitamins from tax [s. 18(1)] exempting food and non-alcoholic beverages purchased at specified locations from tax [s. 18 and 20] disqualifying a person who provides misleading information on a bill of sale from claiming a refund in respect of a vehicle or aircraft [s. 19] Tax Administration and Miscellaneous Taxes (Part 3) providing an equivalent to the land transfer tax on the transfer of beneficial interests in real property when a bare trust is used to hold the legal title [s. 22, 23(b) and 24 to 26] requiring retail sales tax information returns and payments to the government be made using TAXcess [s. 23(a)] Tobacco Tax (Part 4) clarifying that tax applies on the weight of a tobacco product, including the weight of components of the product that are not tobacco [s. 28] Other amendments (Part 5) The changes to implement other budget measures include the following: Captured Carbon Storage Act [Division 1] clarifying that there are no restrictions under the Act on the activities that may be conducted on the surface of the land above a carbon repository [s. 30, 36 and 37] allowing captured carbon to be injected into test wells [s. 31] clarifying that the consent of the owners of mineral rights in the disposal area is required before salt water or other fluid is disposed of [s. 32 to 34] enabling rent and royalties to apply to a reservation or licence [s. 35 and 38 to 40] Community Child Care Standards Act [Division 2] enabling grants to support licensed child care centres established or maintained by organizations that represent First Nations, Inuit and Métis or certain non-profit groups [s. 43 and 44] Education Administration Act [Division 3] allowing the minister to construct a child care facility or an upgrade to a school or child care facility [s. 46 and 47] allowing a school board to use a school or child care facility constructed by the minister before the school board assumes ownership of it [s. 46 and 47] Legislative Building Centennial Restoration and Preservation Act [Division 4] reducing the annual statutory appropriation for restoration and preservation work from $10 million to $8 million [s. 49] Municipal Act [Division 5] enabling a municipality to directly impose an accommodation tax on the use of short-term accommodations within the municipality [s. 51 to 56] Public Schools Act [Division 6] streamlining the process for long-term borrowing and the issuance of securities by school divisions [s. 58 and 59] Red River College Polytechnic Act and Manitoba Institute of Trades and Technology Act [Division 7] authorizing Red River College Polytechnic to grant Senior Years Technology Education diplomas to qualifying high school students, and enabling the government to appoint an administrator for The Manitoba Institute of Trades and Technology if the minister determines that it is in the public interest [s. 60 and 61]