|Basic personal amount||$9,134||$9,134|
|Spouse or common-law partner amount||$9,134
|Amount for eligible dependent||$9,134
- Income threshold
(not to be confused with the Primary Caregiver Tax Credit)
|Amount for infirm dependents
- Income threshold
|Canada Pension Plan contributions (maximum)||$2,425.50||$2,479.95|
|Employment Insurance premiums (maximum)||$913.68||$930.60|
- Income threshold
- Calculated amount is nil at:
- Threshold for child & attendant care expenses
|Full-time education amount||$400/month||$400/month|
|Part-time education amount||$120/month||$120/month|
|Transfer limit for tuition and education amounts||$5,000||$5,000|
|Interest paid on student loans||Federal amount claimed|
|Medical expense threshold||$1,728||$1,728|
|Charitable donations||First $200: 10.8%
Over $200: 17.4%
|First $200: 10.8%
Over $200: 17.4%
|Adoption Expenses Tax Credit (maximum)||$10,000||$10,000|
|Manitoba's Fitness Tax Credit (children and young adults up to age 24)||$500
($1,000 if disabled)
($1,000 if disabled)
|Children's Arts and Cultural Activity Tax Credit||$500
($1,000 if disabled)
($1,000 if disabled)
The sum of:
Manitoba’s Fitness Tax Credit allows claims for fitness activities for children under 16 and by young adults aged 16 through 24. The cost of up to $500 in eligible fitness activities, as defined under the federal legislation, may be claimed per child or young adult. For a child/young adult less than 18 years of age at the end of the year, the claim may be made by the child/young adult, or their parent. For a young adult 18 to 24 years of age at the end of the year, the claim may be made by the young adult, spouse or common law partner.
This will provide an annual non-refundable benefit of up to $54 per youth. Children and young adults with a disability, on whose behalf at least $100 is spent for qualifying fitness activities, will be eligible for an additional $54 credit for a maximum credit of $108 – mirroring the federal treatment of children with a disability. The credits reduce Manitoba income tax otherwise payable in the tax year.
The Province's tax credit is administered by the Canada Revenue Agency (CRA), and builds upon the federal government's children's fitness amount.
For eligible activities and other information on this credit, which is aligned with the federal benefit, please visit the CRA children's fitness amount page.
Starting with the 2011 tax year, this Manitoba tax credit provides parents of children under 16 with a 10.8% non-refundable income tax credit on up to $500 of eligible expenses per child (worth up to $54 in income tax savings) for children's participation in eligible non-fitness activities, including artistic, cultural, recreational or developmental activities. For a child with a disability under age 18, on whom at least $100 is spent on eligible activities, the family qualifies for an additional $54 in income tax savings.
The Province’s tax credit is administered by the Canada Revenue Agency, and builds upon the federal government’s Children’s Arts amount.
For eligible activities and other information on this credit, which is aligned with the federal benefit, please visit the CRA Children’s Arts Amount page.
A taxpayer who contributes to a recognized provincial political party or candidate for election to the Manitoba Legislature may claim this credit. Currently, the tax credit that may be claimed by a taxpayer is equal to the lesser of:
b) the sum of:
i) 75% of the first $400 of contributions;
ii) 50% of the next $350 of contributions; and
iii) 33.33% of the next $525 of contributions.
A taxpayer who invests in a registered labour-sponsored venture capital corporation any time during the taxation year or within 60 days after the end of the taxation year may claim this credit. The tax credit that may be claimed is equal to 15% of the investment, to a maximum annual credit of $1,800 for corporations registered under The Labour-Sponsored Venture Capital Corporations Act.
A taxpayer who invests in flow-through shares of qualifying mineral exploration companies before April 1, 2018 may claim this credit. The tax credit that may be claimed by a taxpayer is equal to 30% of qualifying investments.
The eligible investment period for the Community Enterprise Development Tax Credit will be extended to the first 60 days following the end of the calendar year, commencing January 1, 2015 with respect to 2014. This will allow a shareholder, who makes an eligible investment through a qualifying trust that is a registered retirement savings plan, to elect to retroactively claim the tax credit in the same taxation year as the deduction for the plan contribution.
With respect to eligible shares issued before 2015:
The Community Enterprise Development Tax Credit has been extended to 2020. Effective for eligible shares issued after 2014:
These measures will allow more local investors to promote the creation of good jobs at the community level by participating as owners in their regional enterprises. This includes lower-income investors and small businesses benefiting from Manitoba’s 0% corporate income tax rate.
For more information, contact Manitoba Agriculture, Food and Rural Development .
The Small Business Venture Capital Tax Credit is being enhanced to further stimulate economic growth and promote job creation, by:
The Small Business Venture Capital Tax Credit promotes, among Manitoba-resident individuals and companies, the acquisition of equity capital in emerging enterprises that require larger amounts of capital than community ownership can provide. The tax credit is non-refundable and offsets Manitoba income tax otherwise payable. Credits earned in a year but unused can be carried back three years or carried forward ten years to offset Manitoba income tax in any of those years.
Eligible shares must be acquired directly by the investor. The minimum investment by an investor is $20,000. The maximum investment an investor can make in a qualifying corporation is $450,000. The minimum issuance by an approved qualifying corporation is $100,000. The maximum tax savings claimable under the tax credit in a year is $10 million.
With respect to eligible shares issued before June 12, 2014:
The Small Business Venture Capital Tax Credit is being enhanced to stimulate economic growth and promote job creation. Accordingly, with respect to eligible shares issued on or after June 12, 2014:
For more information, contact Financial Services Branch, Jobs & the Economy.
If you graduated with a degree, diploma, or certificate from a post-secondary institution recognized by the Canada Revenue Agency in Manitoba or elsewhere after 2006 and if you now work and pay taxes in Manitoba, you can benefit from the Tuition Fee Income Tax Rebate. You may be eligible for 60% of eligible tuition fees up to $25,000, claimable over as few as six years or as many as twenty years. For detailed information, please go to the Tuition Fee Income Tax Rebate page.
Starting in 2015, Manitobans who perform at least 200 hours of combined volunteer firefighting and volunteer search and rescue services (ground, air, and marine) in a year will be eligible to claim a 10.8% non-refundable tax credit on an amount of $3,000. The maximum annual benefit is $324.
For more information, please contact the Manitoba Tax Assistance Office.
Students residing in Manitoba and attending a post-secondary institution are able to claim a Tuition Fee Income Tax Rebate Advance in the form of a refundable 5% tax credit on tuition and ancillary fees paid in relation to a school term that ended after November 2010. The tax credit is claimable by a student even if the federal and provincial tuition and education amounts are transferred to a parent or spouse. There is an annual credit cap of $250 in 2010, a cap of $500 in subsequent years, and a lifetime cap of $5,000 under the Advance. Amounts claimed as an advance will reduce the Manitoba Tuition Fee Income Tax Rebate earned following graduation. Where an individual is claiming a Rebate in a given year, they are not eligible to claim the Advance.
The Fertility Treatment Tax Credit is a refundable personal income tax credit equal to 40% of fertility treatment fees paid to a Manitoba licensed medical practitioner or fertility treatment clinic, and for related prescription drugs, net of any reimbursements such as private health care coverage, related to the treatment of a Manitoba resident. Up to $20,000 in eligible medical expenses, as defined under federal income tax rules, can be claimed for a maximum credit of $8,000. The credit can be claimed by either spouse or partner, but not split between spouses or partners. Reversals of previous elective sterilization procedures (vasectomies, tubal ligations) do not qualify.
The Manitoba Education Property Tax Credit is equal to the lesser of:
|a)||occupancy costs, calculated as the sum of:|
|i)||20% of total rental payments; and|
|ii)||net property taxes paid|
|i)||taxpayers age 65 and over:
[$950 in 2011, $1,025 in 2012, $1,100 in 2013]
MINUS 1% of family income to a minimum credit of $700
|ii)||all other taxpayers:
For homeowners, the credit is usually delivered as an offset to property taxes due on the local government property tax bill. All others claim it on their income tax return for the year. Only one Education Property Tax Credit may be claimed per dwelling.
The Manitoba Homeowner's School Tax Assistance is claimable by a taxpayer who is 55 years of age or over and is equal to the lesser of:
Only one Homeowner's School Tax Assistance may be claimed per dwelling.
The maximum Seniors’ School Tax Rebate will be doubled from $235 to $470 for the 2015 property tax year.
Starting with the 2015 property tax year, the eligibility criteria for senior homeowners will also be broadened to include seniors who do not own the land or dwelling unit that is their principal residence but nonetheless are liable for school taxes, along with others who occupy their principal residence and pay school taxes. In addition, a legal representative will be able to apply for the Rebate on behalf of a senior homeowner, and rebates can be delivered directly into a designated bank account by electronic funds transfer.
The maximum amount which can be claimed is equal to the sum of:
1% of family net income.
Effective in the 2015 tax year, the maximum credit for providing care to one care recipient is raised from $1,275 to $1,400.
Manitobans who act as primary caregiver for a family member, neighbour, or friend may be eligible for a refundable income tax credit of up to $1,275. Note: this program requires pre-application and approval. Please see the eligibility conditions and the procedure for applications on the Primary Caregiver Tax Credit page.
Individuals carrying on the business of farming in Manitoba either as a sole proprietor or as a general partner in a partnership may earn a 10% tax credit for eligible investments in capital property that significantly prevent, reduce, or eliminate nuisance odours from organic waste.
For qualifying property acquired after December 31, 2012, this credit is fully refundable to agricultural producers.
Before 2013, the credit first had to be used to reduce Manitoba taxes; any remaining credit could then be refunded, up to an amount equal to net property tax on farmland. Any unused amounts could be carried forward for 10 years or carried back for the three previous years.
Please see additional details on the corporate tax credits page.Budget 2014 extended this credit to December 31, 2017.
This credit, scheduled to expire at the end of 2015, will be extended to December 31, 2018.
Unincorporated individuals resident in Manitoba and engaged in farming, as well as agricultural operations owned by a partnership, are eligible for the refundable Nutrient Management Tax Credit. Please see additional details under corporation income tax credits.
The Co-op Student Hiring Incentive and high school apprentice component of the Co-op Education and Apprenticeship Tax Credit will be significantly enhanced and expanded to help promote more paid work and on-the-job training opportunities for students.
Eligibility will be expanded to include employers who hire a student in a wide range of registered high school vocational programs that are not connected with the apprenticeship system. These would include programs in areas such as health care, child care, business and hospitality.
The new stream of support for high school co-op students will provide a refundable tax credit worth 25% of eligible wages and salaries, up to a lifetime maximum of $5,000 per student. The benefit for high school apprentices will be enhanced to 25% from 15% of wages and salaries, to a cap of $5,000 per apprentice per level.
The benefit rate for post-secondary co-op students will be enhanced to 15% from 10% of wages and salaries, up to a maximum of $5,000 per student. The benefit rate for co-op graduates will be enhanced to 15% from 5% of wages and salaries, up to a maximum of $2,500 per graduate for the first two years of employment.
The CEATC family of tax credits provide qualified employers with a percentage of the wages and salaries paid to certain types of trainee employees and recent graduates working in Manitoba, net of other government funding for that remuneration. Unincorporated employers can claim the refundable credit on their individual income tax return in the tax year in which it is earned. For more information, including links and contacts, go to the CEATC section on the corporate tax credits page.
Property owners who install a geothermal heat pump system or a solar thermal energy system may receive a tax credit on component equipment and on certain capital costs of installation. For details, please go to the Green Energy Equipment Tax Credit page.
For more information on the Manitoba individual income tax system, contact the Manitoba
Tax Assistance Office at 948-2115 or Toll-free 1-800-782-0771 or visit the Manitoba Tax Assistance Office Web site.