How to compute mb-individual-return for Canada, tax year 2025: rates, thresholds, and step-by-step rules with primary-source citations.
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Standard filing deadline (T1)
30 April 2026The Income Tax Act (Manitoba); Income Tax Act (Canada)
Self-employed filing deadline
15 June 2026The Income Tax Act (Manitoba); Income Tax Act (Canada)
Balance due date (self-employed)
30 April 2026The Income Tax Act (Manitoba); Income Tax Act (Canada)
Manitoba provincial rate — Bracket 1 (0–$47,000)
10.8%The Income Tax Act (Manitoba); Form MB428
Manitoba provincial rate — Bracket 2 ($47,001–$100,000)
12.75%The Income Tax Act (Manitoba); Form MB428
Manitoba provincial rate — Bracket 3 ($100,001+)
17.4%The Income Tax Act (Manitoba); Form MB428
Manitoba Bracket 1 upper threshold
$47,000The Income Tax Act (Manitoba); Form MB428
Manitoba Bracket 2 upper threshold
$100,000The Income Tax Act (Manitoba); Form MB428
Retail Sales Tax (RST) rate
7%The Retail Sales Tax Act (Manitoba)
Federal GST rate
5%Excise Tax Act (Canada)
Manitoba Basic Personal Amount (2025)
$15,780The Income Tax Act (Manitoba); Form MB428
Manitoba Spousal/Equivalent-to-Spouse Amount (2025)
$15,780The Income Tax Act (Manitoba); Form MB428
Education Property Tax Credit — maximum
Up to $700The Income Tax Act (Manitoba); Form MB479
Education Property Tax Credit — income-tested reduction threshold
$23,800 net incomeThe Income Tax Act (Manitoba); Form MB479
Manitoba Primary Caregiver Tax Credit — maximum
Up to $1,400The Income Tax Act (Manitoba); Form MB479
Manitoba Health and Post-Secondary Education Tax Levy rate (payroll > $2.5M)
2.15% on total payrollThe Health and Post Secondary Education Tax Levy Act (Manitoba)
Combined Federal + Manitoba marginal rate — Band 1 ($0–$47,000)
25.8%The Income Tax Act (Manitoba); Income Tax Act (Canada)
Combined Federal + Manitoba marginal rate — Band 2 ($47,001–$57,375)
25.8%The Income Tax Act (Manitoba); Income Tax Act (Canada)
Combined Federal + Manitoba marginal rate — Band 3 ($57,376–$100,000)
33.25%The Income Tax Act (Manitoba); Income Tax Act (Canada)
Combined Federal + Manitoba marginal rate — Band 4 ($100,001–$114,750)
37.9%The Income Tax Act (Manitoba); Income Tax Act (Canada)
Combined Federal + Manitoba marginal rate — Band 5 ($114,751–$158,468)
43.4%The Income Tax Act (Manitoba); Income Tax Act (Canada)
Combined Federal + Manitoba marginal rate — Band 6 ($158,469–$220,000)
46.4%The Income Tax Act (Manitoba); Income Tax Act (Canada)
Combined Federal + Manitoba marginal rate — Band 7 ($220,001+)
50.4%The Income Tax Act (Manitoba); Income Tax Act (Canada)
Basic personal amount credit — rate applied
10.8%The Income Tax Act (Manitoba); Form MB428
Basic personal amount credit — dollar base
$15,780The Income Tax Act (Manitoba); Form MB428
Spousal/common-law partner credit — dollar base
$15,780The Income Tax Act (Manitoba); Form MB428
Pension income credit — maximum base amount
Up to $1,000The Income Tax Act (Manitoba); Form MB428
Disability credit — base amount
$9,945The Income Tax Act (Manitoba); Form MB428
Medical expenses credit — threshold
Excess over 3% of net incomeThe Income Tax Act (Manitoba); Form MB428
Donations credit — first $200 rate
10.8%The Income Tax Act (Manitoba); Form MB428
Donations credit — excess over $200 rate
17.4%The Income Tax Act (Manitoba); Form MB428
Children's Fitness credit — maximum per child (under 16)
Up to $500/childThe Income Tax Act (Manitoba); Form MB428
Children's Fitness credit — qualifying age
Under 16The Income Tax Act (Manitoba); Form MB428
Education Property Tax Credit — maximum
Up to $700The Income Tax Act (Manitoba); Form MB479
Education Property Tax Credit — reduction rate above threshold
2% of net income over $23,800The Income Tax Act (Manitoba); Form MB479
Primary Caregiver Tax Credit — maximum
Up to $1,400The Income Tax Act (Manitoba); Form MB479
Personal Tax Credit (low income) — income threshold
Under $12,500The Income Tax Act (Manitoba); Form MB479
Community Enterprise Development Tax Credit — rate
45% of approved investmentsThe Income Tax Act (Manitoba); Community Enterprise Development Tax Credit Act (Manitoba)
Fertility Treatment Tax Credit — rate
40% of eligible fertility treatment costsThe Income Tax Act (Manitoba); Form MB479
Employer Health and Post-Secondary Education Tax Levy — exempt threshold
Up to $2,000,000 (0%, exempt)The Health and Post Secondary Education Tax Levy Act (Manitoba)
Employer Health and Post-Secondary Education Tax Levy — notch band ($2,000,001–$2,500,000)
4.3% on amount over $2,000,000The Health and Post Secondary Education Tax Levy Act (Manitoba)
Employer Health and Post-Secondary Education Tax Levy — over $2,500,000
2.15% on total payrollThe Health and Post Secondary Education Tax Levy Act (Manitoba)
Manitoba dividend tax credit — eligible dividends (federal gross-up)
38% gross-upIncome Tax Act (Canada); The Income Tax Act (Manitoba)
Manitoba dividend tax credit — eligible dividends (MB credit rate)
8% of taxable (grossed-up) amountThe Income Tax Act (Manitoba); Form MB428
Manitoba dividend tax credit — non-eligible dividends (federal gross-up)
15% gross-upIncome Tax Act (Canada); The Income Tax Act (Manitoba)
Manitoba dividend tax credit — non-eligible dividends (MB credit rate)
0.78% of taxable (grossed-up) amountThe Income Tax Act (Manitoba); Form MB428
Capital gains inclusion rate — first $250,000 (individuals)
50%Income Tax Act (Canada)
Capital gains inclusion rate — above $250,000
Not applicable — proposed $250,000 higher-inclusion threshold was cancelled; current inclusion rate remains 50% for all capital gainsPM announcement March 21, 2025 cancelling proposed capital-gains inclusion-rate increase; CRA administration update; ITA s.38; LCGE increase retained at $1.25M for 2025
Higher capital gains inclusion rate — effective date
No split-period higher inclusion applies; proposed June 25, 2024 / Jan. 1, 2026 increase was cancelled March 21, 2025PM announcement March 21, 2025 cancelling proposed capital-gains inclusion-rate increase; CRA administration update; ITA s.38; LCGE increase retained at $1.25M for 2025
Combined top rate on eligible capital gains (50% inclusion, top bracket)
~25.2%The Income Tax Act (Manitoba); Income Tax Act (Canada)
Lifetime Capital Gains Exemption — qualifying small business shares
$1,250,000Income Tax Act (Canada)
CPP contributions rate — self-employed (both portions)
11.9% on pensionable earningsCanada Pension Plan Act (Canada)
CPP — pensionable earnings lower limit (basic exemption)
$3,500Canada Pension Plan Act (Canada)
CPP — pensionable earnings upper limit
$71,300Canada Pension Plan Act (Canada)
Northern Residents Deduction — full northern zone daily rate
$11.00/dayIncome Tax Act (Canada); Income Tax Regulations (Canada)
Northern Residents Deduction — intermediate zone daily rate
$5.50/dayIncome Tax Act (Canada); Income Tax Regulations (Canada)
Education Property Tax Credit — renter base (percentage of rent)
20% of rent paidThe Income Tax Act (Manitoba); Form MB479
Education Property Tax Credit — income elimination point (single homeowner at max)
~$58,800The Income Tax Act (Manitoba); Form MB479
Community Enterprise Development Tax Credit — maximum annual investment
$30,000 per yearThe Income Tax Act (Manitoba); Community Enterprise Development Tax Credit Act (Manitoba)
Community Enterprise Development Tax Credit — maximum annual credit
$13,500 per yearThe Income Tax Act (Manitoba); Community Enterprise Development Tax Credit Act (Manitoba)
Community Enterprise Development Tax Credit — minimum hold period
3 yearsThe Income Tax Act (Manitoba); Community Enterprise Development Tax Credit Act (Manitoba)
Community Enterprise Development Tax Credit — carry-forward period
5 yearsThe Income Tax Act (Manitoba); Community Enterprise Development Tax Credit Act (Manitoba)
Quick Reference
| Field | Value |
|---|---|
| Province | Manitoba (Canada) |
| Tax | Provincial Personal Income Tax |
| Currency | CAD only |
| Tax year | 1 January -- 31 December 2025 |
| Primary legislation | The Income Tax Act (Manitoba) |
| Tax authority | Canada Revenue Agency (administers on behalf of Manitoba) |
| Filing portal | CRA My Account / NETFILE / paper T1 |
| Filing deadline | 30 April 2026 (15 June 2026 if self-employed; balance due 30 April) |
| Skill version | 1.0 |
Manitoba Provincial Tax Rates (2025)
| Taxable Income (CAD) | Rate |
|---|---|
| 0 -- 47,000 | 10.8% |
| 47,001 -- 100,000 | 12.75% |
| 100,001+ | 17.4% |
Key Manitoba Features
| Feature | Detail |
|---|---|
| Retail sales tax (RST) | 7% |
| GST | 5% federal (no HST -- GST + RST are separate) |
| Basic personal amount (2025) | $15,780 |
| Spousal/equivalent amount | $15,780 |
| Age amount (65+) | Combined with federal |
| Education Property Tax Credit | Up to $700 (homeowners/renters; income-tested reduction above $23,800) |
| Manitoba Personal Tax Credit (Primary Caregiver) | Up to $1,400 |
| School Tax Rebate | Portion of property tax rebated (varies annually) |
| Manitoba Health and Post-Secondary Education Tax Levy (payroll) | Employer-paid: 2.15% on payroll > $2.5M |
Combined Federal + Manitoba Marginal Rates (2025)
| Taxable Income (CAD) | Combined Rate |
|---|---|
| 0 -- 47,000 | 25.8% |
| 47,001 -- 57,375 | 25.8% |
| 57,376 -- 100,000 | 33.25% |
| 100,001 -- 114,750 | 37.9% |
| 114,751 -- 158,468 | 43.4% |
| 158,469 -- 220,000 | 46.4% |
| 220,001+ | 50.4% |
Conservative Defaults
| Ambiguity | Default |
|---|---|
| Unknown residency province on Dec 31 | Do not compute -- confirm province |
| Unknown marital/family status | Single, no dependants |
| Unknown homeowner/renter status | Do not claim Education Property Tax Credit |
T1 Structure
| Schedule | Purpose |
|---|---|
| T1 General | Federal return |
| Form MB428 | Manitoba Tax and Credits |
| Schedule MB(S12) | Manitoba Tax calculation |
| Form MB479 | Manitoba Credits (refundable) |
Provincial Non-Refundable Credits (Form MB428)
| Credit | Amount (2025) | Rate |
|---|---|---|
| Basic personal amount | $15,780 | 10.8% |
| Spousal / common-law partner | $15,780 | 10.8% |
| CPP/EI contributions | Actual | 10.8% |
| Pension income | Up to $1,000 | 10.8% |
| Disability | $9,945 | 10.8% |
| Tuition | Actual | 10.8% |
| Medical expenses | Excess over 3% of net income | 10.8% |
| Donations | First $200 at 10.8%; excess at 17.4% | Non-refundable |
| Fitness (children under 16) | Up to $500/child | 10.8% |
Manitoba Refundable Credits (Form MB479)
| Credit | Detail |
|---|---|
| Education Property Tax Credit | Up to $700; reduced by 2% of net income over $23,800 |
| School Tax Rebate | Percentage of school taxes paid (announced annually in budget) |
| Primary Caregiver Tax Credit | Up to $1,400 for qualifying caregivers |
| Personal Tax Credit (low income) | Additional relief for incomes under $12,500 |
| Community Enterprise Development Tax Credit | 45% of approved investments |
| Fertility Treatment Tax Credit | 40% of eligible fertility treatment costs |
RST Considerations
| Item | Detail |
|---|---|
| RST rate | 7% on most goods and specified services |
| Services subject to RST | Insurance premiums, telecom, hotel accommodation, electricity |
| Exemptions | Basic groceries, prescription drugs, children's clothing, residential heating |
| Application | RST is separate from GST (not combined into HST) |
| Business input | RST is NOT recoverable as input tax credit (except on certain goods for resale) |
| Impact on income tax | RST paid on business purchases is part of the deductible expense |
This is an EMPLOYER payroll tax, not an individual tax. Included for context:
Health and Post-Secondary Education Tax Levy rates
| Annual Payroll | Rate |
|---|---|
| Up to $2,000,000 | 0% (exempt) |
| $2,000,001 -- $2,500,000 | 4.3% on amount over $2M |
| Over $2,500,000 | 2.15% on total payroll |
Manitoba Dividend Tax Credit
| Dividend Type | Federal Gross-Up | MB Credit Rate |
|---|---|---|
| Eligible dividends (public corps) | 38% gross-up | 8% of taxable amount |
| Non-eligible dividends (CCPCs) | 15% gross-up | 0.78% of taxable amount |
Note: Manitoba has one of the lowest non-eligible dividend credits in Canada, making CCPC dividends relatively more expensive for MB residents.
50% inclusion rate for all capital gains; the proposed 66.67% increase and $250,000 threshold were cancelled March 21, 2025 Combined top rate on eligible capital gains: ~25.2% (50% inclusion, top bracket) Lifetime Capital Gains Exemption: $1,250,000 on qualifying small business shares
Self-employed Manitoba residents pay: CPP contributions: both employer and employee portions (11.9% on pensionable earnings $3,500 -- $71,300) EI: optional for self-employed (special benefits only) No separate Manitoba payroll tax on self-employment income (employer levy only)
Manitoba does not have a separate provincial pension income splitting provision -- federal pension income splitting (T1032) reduces taxable income which flows through to provincial calculation.
Federal Northern Residents Deduction applies for prescribed zones in northern Manitoba (Thompson, Churchill, The Pas, and other northern communities). Reduces taxable income for both federal and provincial purposes.
Northern Residents Deduction Rates
| Zone | Deduction Rate |
|---|---|
| Northern (Churchill, remote communities) | $11.00/day (full) |
| Intermediate (some mid-north towns) | $5.50/day (half) |
Manitoba agricultural producers may claim: Manitoba Farm and Small Business Tax Credit for eligible property taxes on farmland Deferral of grain sales proceeds (ITA s. 76) AgriStability/AgriInvest payments taxable
Education Property Tax Credit Detail
| Element | Detail |
|---|---|
| Maximum credit | $700 per household |
| Based on | School taxes paid (homeowner) or 20% of rent paid (renter) |
| Reduction | 2% of net income over $23,800 |
| Eliminated at | Income ~$58,800 (single homeowner at max) |
| Claim method | On Form MB479 |
| Seniors supplement | Additional amount for 65+ |
Community Enterprise Development Tax Credit
| Element | Detail |
|---|---|
| Credit rate | 45% of eligible investment |
| Maximum investment | $30,000 per year |
| Maximum credit | $13,500 per year |
| Eligible entities | Manitoba community development corporations |
| Hold period | Minimum 3 years |
| Carry-forward | 5 years |
NEVER apply other provincial rates to a Manitoba resident NEVER combine RST and GST into HST -- Manitoba does not have HST NEVER claim Education Property Tax Credit without confirming Manitoba residency and property tax or rent paid NEVER ignore the three-bracket structure NEVER confuse the employer Health and Education Levy with individual tax liability NEVER present tax calculations as definitive -- always label as estimated
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