Personal Income Taxes
The Canada Revenue Agency collects and administers federal individual income taxes as well as most provinces' individual income taxes, including Manitoba.
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.
Manitoba Individual Income Taxes
Major Components:
Tax Brackets and Rates for 2018 and 2019
2018 $0 - $31,843 $31,844 - $68,821 Over $68,821
Manitoba Budget 2016 announced the indexing of the Basic Personal Amount (BPA) and personal income tax brackets (Brackets) beginning in the 2017 tax year set by the Manitoba Consumer Price Index (CPI). The index rate is 1.2% for 2018 and 2.6% for 2019.
The CPI that determines the provincial index rate is published by Statistics Canada for the twelve month period from October to September of the year prior to the relevant tax year. This twelve-month calculation period is consistent with the formula used federally and by other provinces that index. The formula is entrenched in The Income Tax Act (Manitoba).
- Other Measures
Province-Specific Non-Refundable 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
- Volunteer Firefighter and Search & Rescue Tax Credits
Province-Specific Refundable Measures:
- Tuition Fee Income Tax Rebate Advance
- Fertility Treatment Tax Credit
- Personal Tax Credit
- Education Property Tax Credit
- Homeowner's School Tax Assistance
- Senior's School Tax Rebate
- Paid Work Experience Tax Credit (formerly 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)
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 2017, basic federal tax rates are:
- 15% on the first $45,916 of taxable income +
- 20.5% on taxable income over $45,916 up to $91,831 +
- 26% on taxable income over $91,831 up to $142,353 +
- 29% on taxable income over $142,353 up to $202,800 +
- 33% on taxable income over $202,800
For 2018, basic federal tax rates are:
- 15% on the first $46,605 of taxable income +
- 20.5% on taxable income over $46,605 up to $93,208 +
- 26% on taxable income over $93,208 up to $144,489 +
- 29% on taxable income over $144,489 up to $205,842 +
- 33% on taxable income over $205,842
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
