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.

Manitoba Individual Income Taxes

Major Components:

Tax Brackets and Rates for 2023 and 2024

Taxable Income
Tax Rate	2023	2024
10.8%	$0 - $36,842	$0 - $47,000
12.75%	$36,843 - $79,625	$47,001 - $100,000
17.4%	Over $79,625	Over $100,000

 

Manitoba’s tax bracket thresholds have increased to $47,000 and $100,000 for the 2024 tax year, and will return to annual indexing in 2025.

The Basic Personal Amount  and personal income tax brackets are indexed to the Manitoba Consumer Price Index (CPI).
 

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).

 

• Non-Refundable Tax Credits

• Other Measures

	2023	2024
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	16% gross-up, 0.7835% rate for Canadian controlled private corporations, and    38% gross-up, 8% rate for "eligible dividends" (from publically traded corporations)	16% gross-up, 0.7835% 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 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
• Volunteer Firefighter and Search & Rescue Tax Credits

Province-Specific Refundable Measures:

• Fertility Treatment Tax Credit
• Personal Tax Credit
• Education Property Tax Credit
• School Tax Credit for Homeowners
• Senior's School Tax Rebate
• Paid Work Experience Tax Credit (formerly Co-op Education & Apprenticeship Tax Credits)
• Primary Caregiver Tax Credit
• Green Energy Equipment Tax Credit
• Renters Tax Credit
• Teaching Expense Tax Credit 

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Federal Individual Income Taxes

For information on the basic federal tax rates and on the federal individual income tax, contact the Canada Revenue Agency at 1-800-959-8281 or visit the Canada Revenue Agency Web site

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