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 2024 and 2025

Taxable Income
Tax Rate
 2024
2025
10.8%
 $0 - $47,000
$0 - $47,000
12.75%
 $47,001 - $100,000
$47,001 - $100,000
17.4%
 Over $100,000
Over $100,000

 

Indexation of Manitoba’s tax bracket thresholds to inflation is paused, effective for the 2025 tax year. 
  • Other Measures
 
2024
2025
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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