The origins of the name Manitoba can be traced back to either the Algonquin Cree manitou-wapow or Ojibwe manidoobaa tribes. The meaning of the word translates tothe narrows of the Great Spirit. This beautiful province has over 100,000 lakes, a great place for outdoor activities.

Manitoba uses a progressive income tax structure, with only three tax rates or brackets. The tax brackets increase each year, based on inflation. Visit the government of Manitoba’s personal income tax page for yearly tax bracket rates.

Key takeaways
  1. Manitoba uses a progressive income tax structure, with only three tax rates or brackets.
  2. Form MB428 is used to calculate Manitoba’s tax, as well as non-refundable tax credits.
  3. Your taxable income represents your total income minus federal deductions like the RRSP deduction and child care expenses.

Manitoba’s tax brackets for Tax Year 2022

Tax Rate

Tax Bracket

Taxable Annual Income

10.8% on the first $34,431 $34,431
12.75% on the next $39,985over $34,431 up to $74,416
17.4% on the portion over $74,716over $74,716

For 2021 tax rates, review this link from the Canadian government.

How Manitoba’s tax brackets work

Under the current tax on income method, tax for all provinces (except Québec) and territories is calculated the same way as federal tax. Form MB428 is used to calculate this provincial tax, as well as non-refundable tax credits.

Your taxable income represents your total income minus federal deductions like the RRSP deduction and child care expenses. Like its name implies, it’s the amount on which you pay income tax.

There’s an allowable amount of income that you can earn before you must start paying taxes. That is called the “basic personal amount” or “BPA” For the 2022 tax year, the federal basic personal amount (BPA) is $14,398 while Manitoba’s amount is $10,145. 

Income for determining your tax bracket is calculated by adding the sum of all income streams for the year, such as employment, self-employment, pension, saving plans, investments, benefits, and more totalled on Line 15000 – Total Income, then subtracting applicable credits and deductions. The result of this calculation, shown on Line 26000 – Taxable Income, is used to determine your tax brackets.

Manitoba has a tax system similar to other Canadian provinces. Many of the Manitoba provincial taxes and credits complement similar credits at the federal level, but there are some unique credits for residents of Manitoba.

Manitoba’s provincial tax credits

For further information on tax rebates and credits for Manitoba, visit their tax assistance office page. For Canada’s federal tax rates, view this link from TurboTax.

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