Manitoba Personal Income Tax Rates
The Canada Revenue Agency collects and administers federal individual income taxes as well as most provinces' individual income taxes, including Manitoba.
Manitoba Taxable Income Tax Rate 2009| Income |
Tax Rate |
| $0 to $31,000 | 10.8% |
| $31,000 to $67,000 | 12.75% |
| over $67,000 | 17.4% |
Federal Individual Income Taxes
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 totalling 183 days or more in a year may be deemed to be a resident of Canada and subject to Canadian 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 2009, basic federal tax rates are
| 15% | on taxable income up to $38,832, |
| 22% | on taxable income between $38,832 and $77,664 |
| 26% | on taxable income between $77,664 and $126,264 |
| 29% | on taxable income exceeding $126,264 |
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.
Taxable Income Federal and Provincial Combined
Up to $30,544 / 15% + 10.9% = 25.9%
$30,545 - $37,885 / 15% + 12.75% = 27.75%
$37,886 - $66,000 / 22% +12.75% = 34.75%
$66,001 - $75,769 / 22% + 17.4% = 39.4%
$75,770 - $123,184 - 26% + 17.4% = 43.4%
$123,185+ - 29% + 17.4% = 46.4%