Personal Income Taxes

The Canada Revenue Agency collects and administers federal individual income taxes as well as most provinces' individual income taxes, including Manitoba.

• Manitoba Individual Income Tax
• Federal Individual Income Tax

Residents of Canada are required to pay Canadian income taxes on their world income. Generally speaking, residents live primarily in Canada, or maintain a home or family in Canada. Other factors which Canada Revenue Agency considers to determine residency are the maintenance of personal property and social ties in Canada. Sojourners for periods totaling 183 days or more in a year may be deemed to be a resident of Canada and subject to Canadian income taxes.

For more information about residency for Canadian income tax purposes, contact the International Taxation Office, 2204 Walkley Road, Ottawa, Ontario, K1A 1A8 or call 1-800-267-5177 or
1-(613- 952-3741.

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Manitoba Individual Income Taxes

Major Components:

• Tax Brackets and Rates

2011 and 2012
Taxable Income	Tax Rate
$0 to $31,000	10.8%
$31,001 to $67,000	12.75%
over $67,000	17.4%

• Non-Refundable Tax Credits

• Other Measures

	2011	2012
Alternative Minimum Tax	50% of additional federal tax attributable to AMT	50% of additional federal tax attributable to AMT
Alternative Minimum Tax Carryover	50% of federal claim for AMT carry-over	50% of federal claim for AMT carry-over
Dividend Tax Credit	25% gross-up, 1.75% rate for Canadian controlled private corporations, and 41% gross-up, 11% rate for "eligible dividends" (from publically traded corporations)	25% gross-up, 1.75% rate for Canadian controlled private corporations, and 38% gross-up, 8% rate for "eligible dividends" (from publically traded corporations)
Overseas Employment Tax Credit	50% of federal OETC	50% of federal OETC

Province-Specific Measures:

• Manitoba Family Tax Benefit
• Political Contributions Tax Credit
• Labour-Sponsored Funds Tax Credit
• Mineral Exploration Tax Credit
• Community Enterprise Development Tax Credit
• Small Business Venture Capital Tax Credit - (formerly the Community Enterprise Investment Tax Credit)
• Manitoba's Fitness Tax Credit
• Children's Arts and Cultural Activity Tax Credit
• Tuition Fee Income Tax Rebate

Refundable Measures:

• Tuition Fee Income Tax Rebate Advance
• Fertility Treatment Tax Credit
• Education Property Tax Credit
• Personal Tax Credit
• Homeowner's School Tax Assistance
• Co-op Education & Apprenticeship Tax Credits
• Primary Caregiver Tax Credit
• Odour Control Tax Credit
• Nutrient Management Tax Credit
• Green Energy Equipment Tax Credit (en anglais seulement)

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Federal Individual Income Taxes

A resident is taxed on employment income, on business income, on income or capital gains from property, and on other items, such as dividends, interest income, pension or retirement benefits.  Gifts, lottery winnings, and inheritances are not subject to income tax.

For 2012, basic federal tax rates are 15% on taxable income up to $42,707, 22% on taxable income between $42,707 and $85,414, 26% on taxable income between $85,414 and $132,406 and 29% on taxable income exceeding $132,406.

There is also a system of non-refundable tax credits featuring a basic credit for all taxfilers with additional credits for taxfilers with personal disabilities, dependent children, a spouse, tuition and ancillary fees, and other prescribed credits. 

For more information on the federal individual income tax, contact the Canada Revenue Agency, 325 Broadway, Winnipeg, 1-800-959-8281 or visit the Canada Revenue Agency Web site

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