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	rates unchanged for 2024, but instead of mailing cheques, the rebate will be provided directly on the property tax notice.
	For 2025, the School Tax Rebate & Education Property Tax Credit will be replaced with a new Homeowners Affordability tax Credit of up to $1,500 on principal residences.
	Education Property Tax Credit seniors' top-up and School Tax Credit are being eliminated while the Seniors School Tax Rebate is maintained.
	School Tax Rebate for farmers maintained at 50%, for all other commercial properties is removed in anticipation of the introduction of a new education funding model.

Basic Personal Amount (BPA): beginning with the 2025 tax year, Manitoba will phase out the BPA over a net income range of $200,000 to $400,000. The BPA will be zero for individuals earning a net income of $400,000 and above.

Renters Tax Credit: 2025 will be increased from $525 to a maximum of $575, with the seniors top-up increased from $300 to a maximum of $328. Both amounts will be increased annually.

Fertility Treatment Tax Credit: Maximum annual eligible expense doubled for 2024, from $20,000 to $40,000. The tax credit rate is 40%, so the maximum tax credit increases from $8,000 to $16,000.

Retail Sales Tax:

	Effective January 1, 2024, increase in the sales tax registration threshold for taxable sales, from $10,000 to $30,000.
	Sales tax commissions will be eliminated for any filing period ending after April 2024.

Rental Housing Construction Tax Credit:

	New credit to be introduced effective for 2024 tax year.
	$8,500 for construction of new market-rate rental units.
	$13,500 for units classified and maintained as affordable units for a period of at least 10 years.
	Construction must commence on or after January 1, 2024 to be eligible.
	Fully refundable to non-profit organizations.
	For other businesses, $8,500 full refundable on all units, with additional $5,000 non-refundable credit available over 10 years for affordable units.

Data Processing Investment Tax Credits: Eliminated for the 2025 tax year.

Gas Tax Cut: rate of zero cents per litre on gasoline, diesel and marked gasoline extended by 3 months to September 30, 2024, marked diesel continues to be tax exempt.

Cultural Industries Printing Tax Credit: extended for 1 year to December 31, 2025.

See Information Bulletin 124: Taxation Changes - Budget 2024

Manitoba 2023 Budget - March 7, 2023

Bill 14, The Budget Implementation and Tax Statutes Amendment Act, 2023 - 1st Reading March 10, 2023.

Personal Tax Measures

	Basic Personal Amount increased to $15,000 for 2023.
	Personal income tax bracket thresholds will increase in 2024 to $47,000 and $100,000, with a return to annual indexing in 2025.
	Continuing to phase out school taxes by increasing the rebate for residential and farm properties from 37.5% to 50% in 2023.

Business Measures

	Health and Post-Secondary Education Tax Levy exemption threshold raised from $2 million to $2.25 million of annual remuneration effective January 1, 2024, and threshold for reduced rate is raised from $4 million to $4.5 million.
	Interactive Digital Media Tax Credit: Effect April 1, 2023, expenditures expanded.
	Mineral Exploration Tax Credit is made permanent.
	Green Energy Equipment Tax Credit is made permanent.

See Summary of Fiscal Measures on the Manitoba website.

See Manitoba 2023 Budget on the Manitoba website.

Manitoba 2022 Budget - April 12, 2022

Deficit Forecast:

	2020/21 actual deficit $2.17 billion
	2021/22 $1.4 billion
	2022/23 $348 million
	2023/24 $440 million
	2024/25 $347 million
	2025/26 $260 million

Bill 45 The Budget Implementation and Tax Statutes Amendment Act, 2022 - 1st reading October 11, 2022.

Property Tax Measures

Education Property Tax Rebate - increased

Existing education property tax credits and rebates - reduced

replacing the renters component of the Education Property Tax Credit with the new Renters Tax Credit

Personal Tax Measure

New Refundable Residential Renters Tax Credit - replaces the renters portion of the Education Property Tax Credit

starts with 2022 taxation year

claimed through the annual personal income tax return

annual amount fixed at $525

eligibility expanded to include:

	those enrolled in Rent Assist and not on Employment and Income Assistance
	those in social housing, who pay rent geared to income and did not qualify for the renters Education Property Tax Credit

Business Tax Measures

Health and Post-Secondary Education Tax Levy - enhanced

	2023 exemption increases to $2 million from $1.75 million
	payroll threshold increases to $4 million from $3.5 million

Fuel Tax - adjusted

fuel used in off-road operation of peat harvesting equipment is exempt from Manitoba's Fuel Tax, effective May 1, 2022.

Other Measures

	Vehicle Registration Fees for most non-commercial vehicles will be reduced by a further $10 starting with renewals after June 30, 2022.
	Community Enterprise Development Tax Credit - made permanent
	Small Business Venture Capital Tax Credit - made permanent

For complete details see Manitoba 2022 Budget

Manitoba 2021 Budget - April 7, 2021

Bill 74 - The Budget Implementation and Statutes Amendment Act, 2021 and October 6, 2021 News Release listing inclusions in the Act.

Estimated deficits:

	2020/21 deficit $2.08 billion
	2021/22 $1.6 billion
	2022/23 $374 million
	2023/24 $254 million
	2024/25 $209 million

This of course depends on economic growth, and the above are not the best case or worst case scenarios.

Personal Tax Measures

Education Property Tax Rebate

In 2021, rebate cheques of 25% of school division special levy and community revitalization levy payable will be paid automatically (no application needed) to owners of residential and farm properties

Existing education property tax offsets will be proportionately reduced by 25% in 2021, including

	Education Property Tax Credit and Advance;
	Seniors School Tax Rebate;
	Seniors Education Property Tax Credit; and
	Farmland School Tax Rebate

Owners of other properties will receive a 10% rebate.

Teaching Expense Tax Credit

	Starting in 2021 tax year
	Will apply to purchases of eligible teaching supplies made by educators that are not reimbursed by their employer.
	15% refundable credit for up to $1,000 in supplies ($150 maximum refund)
	Parallels the eligibility criteria of existing federal Eligible Educator School Supply Tax Credit.

Retail Sales Tax (RST) Measures Effective Dec 1, 2021

	Personal services (hair services, etc) will be exempted from RST
	Streaming services will be subject to RST.
	Online Marketplaces will be required to collect and remit RST on the sale of taxable goods sold by third parties on their electronic platforms.
	Online accommodation platforms will be required to collect and remit RST on the booking of taxable accommodations.

Business Tax Measures

Health and Post-Secondary Education Tax Levy

	Exemption threshold increased from $1.5 million to $1.75 million effective Jan 1, 2022.
	Threshold below which employers pay a reduced rate is raised from $3 million to $3.5 million.

Measures effective for the 2021 taxation year:

Interactive Digital Media Tax Credit eligible activities expanded.

Small Business Venture Capital Tax Credit:

	Maximum eligible investment increases from $450,000 to $500,000.
	Maximum tax credit claimable increases from $67,500 to $120,000.

Film and Video Production Tax Credit

	Frequent filming bonus temporarily paused for 2 years re COVID-19 pandemic.
	Companies that were eligible for the bonus on Mar 31, 2020 will have that status remain in effect until Mar 31, 2022, at which their frequent filming status resumes.

Vehicle Registration Fee Reduction

10% reduction starting with renewals after Jun 30, 2021.

For complete budget details see Manitoba Budget 2021.

2020 Budget - March 19, 2020 - on Manitoba website

COVID-19 Emergency Supplement to 2020 Budget (pdf)

Bill 2, Budget Implementation and Tax Statutes Amendment Act and Explanatory Note - This bill received Royal Assent Nov 6, 2020.

Taxation Changes - 2020 Budget indicates that the previously announced (below) retail sales tax rate reduction, introduction of a green levy and the tobacco tax rate increase that were effective July 1, 2020 have all been deferred until further notice.

	Creation of the Seniors Economic Recovery Tax Credit (COVID-19): $200 refundable tax credit was claimed on 2020 tax returns if the eligible senior did not receive a $200 advance payment for this (sent May and June). This can be entered in the Detailed Canadian Tax and RRSP Savings Calculator, in the input field for refundable tax credits, just before the Income tax payable (refundable if negative) line.
	Payroll Tax: The Health and Post Secondary Education Tax Levy (HE Levy) is imposed on wages paid by employers. As of January 1, 2021, payroll thresholds will be increased in order to reduce the cost to businesses, and eliminate the tax from some employers.
	Retail sales tax (RST) rate reduced from 7% to 6% effective July 1, 2020 - *deferred until further notice*.
	Preparation of personal income tax returns will be exempt from RST effective Oct 1, 2020.
	Probate fees will be eliminated as of July 1, 2020 (as announced in December 2019)
	Green Levy: Effective July 1, 2020, Manitoba will introduce a green levy of $25 per ton. RST will not be levied on the green levy. It's expected that the RST reduction will more than offset the green levy. - deferred until further notice.
	Tobacco Tax will increase effective July 1, 2020 - *deferred until further notice*.

For information on all fiscal measures see Tax and Fee Measures in the Manitoba Budget and Budget Papers pdf file.

2019 Budget - March 7, 2019 - on Manitoba website

no personal or corporate income tax rate changes

Retail sales tax (RST) rate reduced from 8% to 7% effective July 1, 2019

RST will not be charged on the federal carbon tax which will be levied on natural gas and coal beginning April 1, 2019.

Income Tax Act, to parallel federal changes:

	Consequential amendments to parallel the federal Tax On Split Income (TOSI)
	including certain veteran benefits as income eligible for the pension income tax credit

Extensions to:

	Film and Video Production Tax Credit (made permanent),
	Small Business Venture Capital Tax Credit (3 years to 2023),
	Cultural Industries Printing Tax Credit (1 year to 2021), limiting the credit to $1.1 million per taxpayer and
	Book Publishing Tax Credit (5 years to 2025).

Revised: October 16, 2024