Manitoba
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Personal Income Taxes

Manitoba Finance

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
2013 and 2014
Taxable Income Tax Rate
$0 to $31,000 10.8%
$31,001 to $67,000 12.75%
over $67,000 17.4%
  • Other Measures
 
2013
2014
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

  • 38% gross-up, 8% rate for "eligible dividends" (from publicly traded corporations)
  • 18% gross-up, 0.83% rate for Canadian controlled private corporations, and

  • 38% gross-up, 8% rate for "eligible dividends" (from publicly traded corporations)
Overseas Employment Tax Credit
  • 50% of federal OETC
  • 50% of federal OETC

Province-Specific Non-Refundable Measures:

Province-Specific Refundable Measures:

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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 2014, basic federal tax rates are 15% on taxable income up to $43,953, 22% on taxable income between $43,953 and $87,907, 26% on taxable income between $87,907 and $136,270 and 29% on taxable income exceeding $136,270.

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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