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 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).
 
  • 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:

 

Province-Specific Refundable Measures:

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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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