Manitoba

New for Manitoba for 2022

Form MB428, Manitoba Tax and Schedule MB428-A, Manitoba Family Tax Benefit, are used to calculate your Manitoba tax.

Form MB479, Manitoba Credits, is used to calculate your refundable credits.

Manitoba Tax (MB428)

Tax rates for 2022

• 10.8% on the portion of your taxable income that is $34,431 or less, plus
• 12.75% on the portion of your taxable income that is more than $34,431 but not more than $74,416, plus
• 17.4% on the portion of your taxable income that is more than $74,416

Manitoba tax

The following taxes are included in the calculation of your Manitoba tax:

• Additional tax for minimum tax purposes
• Tax on split income

Non-refundable tax credits and reductions

Manitoba offers the following tax credits and reductions to reduce your amount of provincial tax payable:

• Adoption expenses
• Age amount
• Allowable amount of medical expenses for other dependants
• Amount for an eligible dependant
• Amount for infirm dependants age 18 or older
• Amounts transferred from your spouse or common-law partner
• Basic personal amount
• CPP or QPP contributions on self-employment income and other earnings
• CPP or QPP contributions through employment earnings
• Caregiver amount
• Children's arts amount
• Community enterprise development tax credit (non-refundable)
• Disability amount for self
• Disability amount transferred from a dependant
• Dividend tax credit
• Donations and gifts
• Employee share purchase tax credit (non-refundable)
• Employment insurance premiums on self-employment and other eligible earnings
• Employment insurance premiums through employment
• Family tax benefit
• Fitness amount
• Interest paid on your student loans
• Labour-sponsored funds tax credit
• Medical expenses for self, spouse or common-law partner, and your dependent children born in 2005 or later
• Mineral exploration tax credit
• Minimum tax carryover
• Pension income amount
• Political contribution tax credit
• Provincial foreign tax credit
• Search and rescue volunteers’ amount
• Small business venture capital tax credit (Individuals)
• Spouse or common-law partner amount
• Tuition and education amounts transferred from a child or grandchild
• Volunteer firefighters’ amount
• Your tuition and education amounts

Manitoba Credits (MB479)

Refundable tax credits

Manitoba offers the following refundable tax credits and rebates:

• Book publishing tax credit
• Community enterprise development tax credit (refundable)
• Cultural industries printing tax credit
• Education property tax credit
• Employee share purchase tax credit (refundable)
• Fertility treatment tax credit
• Green energy equipment tax credit
• Unused odour-control tax credit
• Paid work experience tax credit
• Personal tax credit
• Primary caregiver tax credit
• School tax credit for homeowners
• Seniors school tax rebate
• Teaching expense tax credit

For more information

If you have questions about your income tax return, go to Personal income tax or call 1-800-959-8281.

To get forms, go to Forms and publications.

If you have questions about Manitoba tax and credits, go to Manitoba Tax Assistance Office. You can also contact the Manitoba Tax Assistance Office by calling 204-948-2115 from Winnipeg, or 1-800-782-0771 from outside Winnipeg.

Forms and publications

• Manitoba – Income Tax Package
• Form T691, Alternative Minimum Tax
• Form T1206, Tax on Split Income
• Form T1241, Manitoba Mineral Exploration Tax Credit
• Form T1256, Manitoba Community Enterprise Development Tax Credit
• Form T1256-1, Manitoba Small Business Venture Capital Tax Credit (Individuals)
• Form T1256-2, Manitoba Employee Share Purchase Tax Credit
• Form T1299, Manitoba Book Publishing Tax Credit (Individuals)
• Form T2036, Provincial or Territorial Foreign Tax Credit
• Form T2203, Provincial and Territorial Taxes for Multiple Jurisdictions

Provincial and territorial government partners

• Manitoba Ministry of Finance