The previously announced retail sales tax rate reduction, introduction of a green levy and the tobacco tax rate increase that were effective July 1, 2020 have all been deferred until further notice.
For important information regarding tax filing deadline extensions please refer to the following notices:
UPDATED Notice HE 20-01- Tax Filing Deadline Extension 
UPDATED Notice RST 20-03 - Tax Filing Deadline Extension
UPDATED Notice Fuel 20-04 - IFTA - Waiver of Credentials

 

Taxation Division

The Health and Post Secondary Education Tax Levy

The Health and Post Secondary Education Tax Levy (HE Levy) is a tax imposed on remuneration that is paid to employees. The HE Levy is paid by employers with a permanent establishment in Manitoba. Employers with total remuneration in a year of $1.25 million or less are exempted (see note below). Associated groups (associated corporations/certain corporate partnerships) must share the $1.25 million exemption based on the total of their combined yearly payroll.

Total Yearly Payroll Tax Rate
$1.25 Million or Less Exempt
Between $1.25 Million and $2.5 Million 4.3% on the amount in excess of $1.25 Million (notch provision)
Over $2.5 Million 2.15% of the total payroll (The $1.25 Million is not a deduction)

Please note: Employers that do not maintain a permanent establishment in Manitoba during an entire year are required to prorate the amount of the exemption or notch provision (as the case may be) for that year.  For more information please see Bulletin No. HE 001

Manitoba Tax Publications

Manitoba Tax Forms

Interest Rates