Manitoba-> Manitoba Budgets -> 2017 Budget

Manitoba 2017 Budget - April 11, 2017

The complete 2017 Budget can be found on the Manitoba website.  See also Bill 36, The Budget Implementation and Statutes Amendment Act, 2017, tabled May 25, 2017.  It received Royal Assent November 10, 2017.

All tax changes are subject to legislative approval.

Tax Changes:

Existing Tax Credits Extended

    - Manufacturing Investment Tax Credit and Mineral Exploration Tax Credit are extended to December 31, 2020.
    - Book Publishing Tax Credit is extended to December 31, 2018.
    - Interactive Digital Media Tax Credit is extended to December 31, 2019.

Personal Tax Measures

    - The Tuition Fee Income Tax Rebate is being phased out commencing in 2017, and is fully eliminated for the 2018 tax year.  Any unclaimed rebate credits will lapse.

    - The Tuition Fee Income Tax Rebate Advance is eliminated effective for tuition and ancillary fees paid in relation to a school term that begins after April 2017.

    - The Education Amount Tax Credit will not be eliminated, although it is being eliminated federally and in some provinces.

    - The Children's Arts and Cultural Activity Tax Credit, and the Fitness Tax Credit will not be eliminated, although they are being phased out federally.

    - The Primary Caregiver Tax Credit is amended to cap the annual credit at a maximum of $1,400 in 2017 and future years.

    - The Political Contributions Tax Credit is enhanced for 2018 and later years, by increasing the maximum eligible contribution from $1,275 to $2,325, which increases the total available annual credit from $650 to $1,000.

Business Tax Measures

    - Corporations with less than $5,000 in tax payable in a fiscal year will no longer have to file an annual instalment for Corporation Capital Tax, but will remit the tax when filing their annual Corporation Capital Tax Return.
    - Research and Development Tax Credit is reduced from 20% to 15% for eligible expenditures made after Apr 11, 2017.
    - For property acquired after April 11, 2017, the non-refundable portion of the Manufacturing Investment Tax Credit (MITC) is reduced from 2% to 1%.
    - Starting with the 2017 tax year, Crown corporations and other provincial government entities are no longer eligible for the Paid Work Experience Tax Credit.
    - The Co-operative Development Tax Credit is eliminated for contributions made after April 11, 2017.
    - The Odour Control Tax Credit is eliminated for expenditures made after April 11, 2017.
    - The Riparian Tax Credit is eliminated effective immediately, but this does not impact eligibility for unused credits on 5 year commitments made before April 12, 2017 by farm operators and livestock producers to protect a strip along a waterway on agricultural land.
    - The Neighbourhoods Alive! Tax Credit is eliminated effective immediately.  There have been no claimants since the inception of the credit in 2011.
    - The Data Processing Investment Tax Credits are eliminated effective immediately.  This does not impact credits earned but unused and eligible to be carried forward by corporations or partnerships for qualified property purchased or leased before April 12, 2017.
    - The Nutrient Management Tax Credit is eliminated for expenditures made after April 11, 2017, but this does not impact the carry forward of unused credits for expenditures made prior to April 12, 2017.

See also Manitoba's information on Corporate Tax Credits.

Revised: November 18, 2023