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General information Manitoba tax credit programs Completing your Manitoba forms Form MB428, Manitoba Tax Step 1 – Manitoba non-refundable tax credits Newcomers to Canada and emigrants Line 5804 – Basic personal amount Line 5808 – Age amount Line 5812 – Spouse or common-law partner amount Line 5816 – Amount for an eligible dependant Line 5820 – Amount for infirm dependants age 18 or older Line 5824 – CPP or QPP contributions through employment Line 5828 – CPP or QPP contributions on self-employment and other earnings Line 5832 – Employment insurance premiums through employment Line 5829 – Employment insurance premiums on self-employment and other eligible earnings Line 5839 – Fitness amount Line 5841 – Children's arts amount Line 5833 – Adoption expenses Line 5836 – Pension income amount Line 5840 – Caregiver amount Line 5844 – Disability amount (for self) Line 5848 – Disability amount transferred from a dependant Line 5852 – Interest paid on your student loans Line 5856 – Your tuition and education amounts Line 5860 – Tuition and education amounts transferred from a child Line 5864 – Amounts transferred from your spouse or common-law partner Line 6147 – Manitoba family tax benefit Schedule MB428–A, Manitoba Family Tax Benefit Line 1 – Basic amount ($2,065) Line 2 – Basic amount for dependent spouse or common-law partner Line 3 – Amount for an eligible dependant Line 4 – Age amount for self Line 5 – Age amount for spouse or common-law partner Line 6 – Disability amount for spouse or common-law partner Line 7 – Disability amount for self or for a dependant other than your spouse or common-law partner Line 8 – Amount for disabled dependants born in 1995 or earlier Line 9 – Amount for dependent children born in 1995 or later Line 5868 – Medical expenses for self, spouse or common-law partner, and your dependent children born in 1996 or later Line 5872 – Allowable amount of medical expenses for other dependants Line 5896 – Donations and gifts Step 2 – Manitoba tax on taxable income Step 3 – Manitoba tax Line 43 – Manitoba tax on split income Line 51 – Manitoba additional tax for minimum tax purposes Lines 53 and 54 – Political contribution tax credit Line 56 – Labour-sponsored funds tax credit Line 58 – Provincial foreign tax credit Line 60 – Community enterprise development tax credit Line 62 – Small business venture capital tax credit Line 64 – Manitoba mineral exploration tax credit Line 66 – Manitoba tuition fee income tax rebate Form MB479, Manitoba Credits Personal tax credit Who can claim the personal tax credit? ... Line 7 – Basic credit ($195) Line 8 – Age credit for self Line 9 – Basic credit for spouse or common-law partner Line 10 – Age credit for spouse or common-law partner Line 11 – Disability credit for spouse or common-law partner Line 13 – Credit for an eligible dependant Line 14 – Disability credit for self or for a dependant other than your spouse or common-law partner Line 15 – Credit for disabled dependants born in 1995 or earlier Line 16 – Credit for dependent children born in 1995 or later Education property tax credit Who can claim the education property tax credit? ... Shared accommodation Occupancy cost Principal residence Farmers Nursing home fees Mobile homes Line 20 – Total rent paid in Manitoba for 2013 Line 21 – Net property tax paid in Manitoba for 2013 Line 22 – Manitoba education property tax credit advance received School tax credit for homeowners Line 34 – School tax assessed in Manitoba for 2013 Line 41 – RentAid benefit received Line 45 – Social assistance recipients Other tax credits Line 47 – Primary caregiver tax credit Line 49 – Advance tuition fee income tax rebate Line 51 – Fertility treatment tax credit Line 53 – Co-op education and apprenticeship tax credit Line 55 – Odour-control tax credit Line 57 – Nutrient management tax credit Lines 59 and 60 – Green energy equipment tax credit Line 63 – Book publishing tax credit Line 65 – Cultural industries printing tax credit Homeowners' school tax credit table For more information What's new for 2013? ...

General information Manitoba tax credit programs Completing your Manitoba forms Form MB428, Manitoba Tax Step 1 – Manitoba non-refundable tax credits Newcomers to Canada and emigrants Line 5804 – Basic personal amount Line 5808 – Age amount Line 5812 – Spouse or common-law partner amount Line 5816 – Amount for an eligible dependant Line 5820 – Amount for infirm dependants age 18 or older Line 5824 – CPP or QPP contributions through employment Line 5828 – CPP or QPP contributions on self-employment and other earnings Line 5832 – Employment insurance premiums through employment Line 5829 – Employment insurance premiums on self-employment and other eligible earnings Line 5839 – Fitness amount Line 5841 – Children's arts amount Line 5833 – Adoption expenses Line 5836 – Pension income amount Line 5840 – Caregiver amount Line 5844 – Disability amount (for self) Line 5848 – Disability amount transferred from a dependant Line 5852 – Interest paid on your student loans Line 5856 – Your tuition and education amounts Line 5860 – Tuition and education amounts transferred from a child Line 5864 – Amounts transferred from your spouse or common-law partner Line 6147 – Manitoba family tax benefit Schedule MB428–A, Manitoba Family Tax Benefit Line 1 – Basic amount ($2,065) Line 2 – Basic amount for dependent spouse or common-law partner Line 3 – Amount for an eligible dependant Line 4 – Age amount for self Line 5 – Age amount for spouse or common-law partner Line 6 – Disability amount for spouse or common-law partner Line 7 – Disability amount for self or for a dependant other than your spouse or common-law partner Line 8 – Amount for disabled dependants born in 1995 or earlier Line 9 – Amount for dependent children born in 1995 or later Line 5868 – Medical expenses for self, spouse or common-law partner, and your dependent children born in 1996 or later Line 5872 – Allowable amount of medical expenses for other dependants Line 5896 – Donations and gifts Step 2 – Manitoba tax on taxable income Step 3 – Manitoba tax Line 43 – Manitoba tax on split income Line 51 – Manitoba additional tax for minimum tax purposes Lines 53 and 54 – Political contribution tax credit Line 56 – Labour-sponsored funds tax credit Line 58 – Provincial foreign tax credit Line 60 – Community enterprise development tax credit Line 62 – Small business venture capital tax credit Line 64 – Manitoba mineral exploration tax credit Line 66 – Manitoba tuition fee income tax rebate Form MB479, Manitoba Credits Personal tax credit Who can claim the personal tax credit? ... Line 7 – Basic credit ($195) Line 8 – Age credit for self Line 9 – Basic credit for spouse or common-law partner Line 10 – Age credit for spouse or common-law partner Line 11 – Disability credit for spouse or common-law partner Line 13 – Credit for an eligible dependant Line 14 – Disability credit for self or for a dependant other than your spouse or common-law partner Line 15 – Credit for disabled dependants born in 1995 or earlier Line 16 – Credit for dependent children born in 1995 or later Education property tax credit Who can claim the education property tax credit? ... Shared accommodation Occupancy cost Principal residence Farmers Nursing home fees Mobile homes Line 20 – Total rent paid in Manitoba for 2013 Line 21 – Net property tax paid in Manitoba for 2013 Line 22 – Manitoba education property tax credit advance received School tax credit for homeowners Line 34 – School tax assessed in Manitoba for 2013 Line 41 – RentAid benefit received Line 45 – Social assistance recipients Other tax credits Line 47 – Primary caregiver tax credit Line 49 – Advance tuition fee income tax rebate Line 51 – Fertility treatment tax credit Line 53 – Co-op education and apprenticeship tax credit Line 55 – Odour-control tax credit Line 57 – Nutrient management tax credit Lines 59 and 60 – Green energy equipment tax credit Line 63 – Book publishing tax credit Line 65 – Cultural industries printing tax credit Homeowners' school tax credit table For more information What's new for 2013? ...

General information Manitoba tax credit programs Completing your Manitoba forms Form MB428, Manitoba Tax Step 1 – Manitoba non-refundable tax credits Newcomers to Canada and emigrants Line 5804 – Basic personal amount Line 5808 – Age amount Line 5812 – Spouse or common-law partner amount Line 5816 – Amount for an eligible dependant Line 5820 – Amount for infirm dependants age 18 or older Line 5824 – CPP or QPP contributions through employment Line 5828 – CPP or QPP contributions on self-employment and other earnings Line 5832 – Employment insurance premiums through employment Line 5829 – Employment insurance premiums on self-employment and other eligible earnings Line 5839 – Fitness amount Line 5841 – Children's arts amount Line 5833 – Adoption expenses Line 5836 – Pension income amount Line 5840 – Caregiver amount Line 5844 – Disability amount (for self) Line 5848 – Disability amount transferred from a dependant Line 5852 – Interest paid on your student loans Line 5856 – Your tuition and education amounts Line 5860 – Tuition and education amounts transferred from a child Line 5864 – Amounts transferred from your spouse or common-law partner Line 6147 – Manitoba family tax benefit Schedule MB428–A, Manitoba Family Tax Benefit Line 1 – Basic amount ($2,065) Line 2 – Basic amount for dependent spouse or common-law partner Line 3 – Amount for an eligible dependant Line 4 – Age amount for self Line 5 – Age amount for spouse or common-law partner Line 6 – Disability amount for spouse or common-law partner Line 7 – Disability amount for self or for a dependant other than your spouse or common-law partner Line 8 – Amount for disabled dependants born in 1994 or earlier Line 9 – Amount for dependent children born in 1994 or later Line 5868 – Medical expenses for self, spouse or common-law partner, and your dependent children born in 1995 or later Line 5872 – Allowable amount of medical expenses for other dependants Line 5896 – Donations and gifts Step 2 – Manitoba tax on taxable income Step 3 – Manitoba tax Line 43 – Manitoba tax on split income Line 51 – Manitoba additional tax for minimum tax purposes Lines 53 and 54 – Political contribution tax credit Line 56 – Labour-sponsored funds tax credit Line 58 – Provincial foreign tax credit Line 60 – Community enterprise development tax credit Line 62 – Small business venture capital tax credit Line 64 – Manitoba mineral exploration tax credit Line 66 – Manitoba tuition fee income tax rebate Form MB479, Manitoba Credits Personal tax credit Who can claim the personal tax credit? ... Line 7 – Basic credit ($195) Line 8 – Age credit for self Line 9 – Basic credit for spouse or common-law partner Line 10 – Age credit for spouse or common-law partner Line 11 – Disability credit for spouse or common-law partner Line 13 – Credit for an eligible dependant Line 14 – Disability credit for self or for a dependant other than your spouse or common-law partner Line 15 – Credit for disabled dependants born in 1994 or earlier Line 16 – Credit for dependent children born in 1994 or later Education property tax credit Who can claim the education property tax credit? ... Shared accommodation Occupancy cost Principal residence Farmers Nursing home fees Mobile homes Line 20 – Total rent paid in Manitoba for 2012 Line 21 – Net property tax paid in Manitoba for 2012 Line 22 – Manitoba education property tax credit advance received School tax credit for homeowners Line 34 – School tax assessed in Manitoba for 2012 Line 41 – Manitoba shelter benefit received Line 45 – Social assistance recipients Other tax credits Line 47 – Primary caregiver tax credit Line 49 – Advance tuition fee income tax rebate Line 51 – Fertility treatment tax credit Line 53 – Co-op education and apprenticeship tax credit Line 55 – Odour-control tax credit Line 57 – Nutrient management tax credit Lines 59 and 60 – Green energy equipment tax credit Line 63 – Book publishing tax credit Line 65 – Cultural industries printing tax credit Homeowners' school tax credit table For more information What's new for 2012? ...

General information Manitoba tax credit programs Completing your Manitoba forms Form MB428, Manitoba Tax Step 1 – Manitoba non-refundable tax credits Newcomers to Canada and emigrants Line 5804 – Basic personal amount Line 5808 – Age amount Line 5812 – Spouse or common-law partner amount Line 5816 – Amount for an eligible dependant Line 5820 – Amount for infirm dependants age 18 or older Line 5824 – CPP or QPP contributions through employment Line 5828 – CPP or QPP contributions on self-employment and other earnings Line 5832 – Employment insurance premiums through employment Line 5829 – Employment insurance premiums on self-employment and other eligible earnings Line 5839 – Fitness amount Line 5841 – Children's arts amount Line 5833 – Adoption expenses Line 5836 – Pension income amount Line 5840 – Caregiver amount Line 5844 – Disability amount (for self) Line 5848 – Disability amount transferred from a dependant Line 5852 – Interest paid on your student loans Line 5856 – Your tuition and education amounts Line 5860 – Tuition and education amounts transferred from a child Line 5864 – Amounts transferred from your spouse or common-law partner Line 6147 – Manitoba family tax benefit Schedule MB428–A, Manitoba Family Tax Benefit Line 1 – Basic amount ($2,065) Line 2 – Basic amount for dependent spouse or common-law partner Line 3 – Amount for an eligible dependant Line 4 – Age amount for self Line 5 – Age amount for spouse or common-law partner Line 6 – Disability amount for spouse or common-law partner Line 7 – Disability amount for self or for a dependant other than your spouse or common-law partner Line 8 – Amount for disabled dependants born in 1994 or earlier Line 9 – Amount for dependent children born in 1994 or later Line 5868 – Medical expenses for self, spouse or common-law partner, and your dependent children born in 1995 or later Line 5872 – Allowable amount of medical expenses for other dependants Line 5896 – Donations and gifts Step 2 – Manitoba tax on taxable income Step 3 – Manitoba tax Line 43 – Manitoba tax on split income Line 51 – Manitoba additional tax for minimum tax purposes Lines 53 and 54 – Political contribution tax credit Line 56 – Labour-sponsored funds tax credit Line 58 – Provincial foreign tax credit Line 60 – Community enterprise development tax credit Line 62 – Small business venture capital tax credit Line 64 – Manitoba mineral exploration tax credit Line 66 – Manitoba tuition fee income tax rebate Form MB479, Manitoba Credits Personal tax credit Who can claim the personal tax credit? ... Line 7 – Basic credit ($195) Line 8 – Age credit for self Line 9 – Basic credit for spouse or common-law partner Line 10 – Age credit for spouse or common-law partner Line 11 – Disability credit for spouse or common-law partner Line 13 – Credit for an eligible dependant Line 14 – Disability credit for self or for a dependant other than your spouse or common-law partner Line 15 – Credit for disabled dependants born in 1994 or earlier Line 16 – Credit for dependent children born in 1994 or later Education property tax credit Who can claim the education property tax credit? ... Shared accommodation Occupancy cost Principal residence Farmers Nursing home fees Mobile homes Line 20 – Total rent paid in Manitoba for 2012 Line 21 – Net property tax paid in Manitoba for 2012 Line 22 – Manitoba education property tax credit advance received School tax credit for homeowners Line 34 – School tax assessed in Manitoba for 2012 Line 41 – Manitoba shelter benefit received Line 45 – Social assistance recipients Other tax credits Line 47 – Primary caregiver tax credit Line 49 – Advance tuition fee income tax rebate Line 51 – Fertility treatment tax credit Line 53 – Co-op education and apprenticeship tax credit Line 55 – Odour-control tax credit Line 57 – Nutrient management tax credit Lines 59 and 60 – Green energy equipment tax credit Line 63 – Book publishing tax credit Line 65 – Cultural industries printing tax credit Homeowners' school tax credit table For more information What's new for 2012? ...

General information Manitoba tax credit programs Completing your Manitoba forms Form MB428, Manitoba Tax Step 1 – Manitoba non-refundable tax credits Newcomers to Canada and emigrants Line 5804 – Basic personal amount Line 5808 – Age amount Line 5812 – Spouse or common-law partner amount Line 5816 – Amount for an eligible dependant Line 5820 – Amount for infirm dependants age 18 or older Line 5824 – CPP or QPP contributions through employment Line 5828 – CPP or QPP contributions on self-employment and other earnings Line 5832 – Employment insurance premiums through employment Line 5829 – Employment insurance premiums on self-employment and other eligible earnings Line 5839 – Fitness amount Line 5841 – Children's arts amount Line 5833 – Adoption expenses Line 5836 – Pension income amount Line 5840 – Caregiver amount Line 5844 – Disability amount (for self) Line 5848 – Disability amount transferred from a dependant Line 5852 – Interest paid on your student loans Line 5856 – Your tuition and education amounts Line 5860 – Tuition and education amounts transferred from a child Line 5864 – Amounts transferred from your spouse or common-law partner Line 6147 – Manitoba family tax benefit Schedule MB428–A, Manitoba Family Tax Benefit Line 1 – Basic amount ($2,065) Line 2 – Basic amount for dependent spouse or common-law partner Line 3 – Amount for an eligible dependant Line 4 – Age amount for self Line 5 – Age amount for spouse or common-law partner Line 6 – Disability amount for spouse or common-law partner Line 7 – Disability amount for self or for a dependant other than your spouse or common-law partner Line 8 – Amount for disabled dependants born in 1994 or earlier Line 9 – Amount for dependent children born in 1994 or later Line 5868 – Medical expenses for self, spouse or common-law partner, and your dependent children born in 1995 or later Line 5872 – Allowable amount of medical expenses for other dependants Line 5896 – Donations and gifts Step 2 – Manitoba tax on taxable income Step 3 – Manitoba tax Line 43 – Manitoba tax on split income Line 51 – Manitoba additional tax for minimum tax purposes Lines 53 and 54 – Political contribution tax credit Line 56 – Labour-sponsored funds tax credit Line 58 – Provincial foreign tax credit Line 60 – Community enterprise development tax credit Line 62 – Small business venture capital tax credit Line 64 – Manitoba mineral exploration tax credit Line 66 – Manitoba tuition fee income tax rebate Form MB479, Manitoba Credits Personal tax credit Who can claim the personal tax credit? ... Line 7 – Basic credit ($195) Line 8 – Age credit for self Line 9 – Basic credit for spouse or common-law partner Line 10 – Age credit for spouse or common-law partner Line 11 – Disability credit for spouse or common-law partner Line 13 – Credit for an eligible dependant Line 14 – Disability credit for self or for a dependant other than your spouse or common-law partner Line 15 – Credit for disabled dependants born in 1994 or earlier Line 16 – Credit for dependent children born in 1994 or later Education property tax credit Who can claim the education property tax credit? ... Shared accommodation Occupancy cost Principal residence Farmers Nursing home fees Mobile homes Line 20 – Total rent paid in Manitoba for 2012 Line 21 – Net property tax paid in Manitoba for 2012 Line 22 – Manitoba education property tax credit advance received School tax credit for homeowners Line 34 – School tax assessed in Manitoba for 2012 Line 41 – Manitoba shelter benefit received Line 45 – Social assistance recipients Other tax credits Line 47 – Primary caregiver tax credit Line 49 – Advance tuition fee income tax rebate Line 51 – Fertility treatment tax credit Line 53 – Co-op education and apprenticeship tax credit Line 55 – Odour-control tax credit Line 57 – Nutrient management tax credit Lines 59 and 60 – Green energy equipment tax credit Line 63 – Book publishing tax credit Line 65 – Cultural industries printing tax credit Homeowners' school tax credit table For more information What's new for 2012? ...

Table of contents New for Manitoba for 2019 Manitoba tax credit programs For more information Completing your Manitoba forms Definitions Form MB428, Manitoba Tax When to complete Form T2203, Provincial and Territorial Taxes for 2019 – Multiple Jurisdications Part A – Manitoba non-refundable tax credits Newcomers to Canada and emigrants Line 58120 – Spouse or common-law partner amount Line 58160 – Amount for an eligible dependant Line 58200 – Amount for infirm dependants age 18 or older Line 58315 – Volunteer firefighters' amount Line 58316 – Search and rescue volunteers' amount Line 58325 – Fitness Amount Line 58326 – Children's arts amount Line 58330 – Adoption expenses Line 58360 – Pension income amount Line 58400 – Caregiver amount Line 58440 – Disability amount (for self) Line 58480 – Disability amount transferred from a dependant Line 58560 – Your tuition and education amounts Line 58600 – Tuition and education amounts transferred from a child Line 58689 – Medical expenses for self, spouse or common-law partner, and your dependent children born in 2002 or later Line 58729 – Allowable amount of medical expenses for other dependants Schedule MB428–A, Manitoba Family Tax Benefit Line 5 – Age amount for spouse or common-law partner who is 65 years of age or older Line 6 – Disability amount for spouse or common-law partner Line 7 – Disability amount for self or for a dependant other than your spouse or common-law partner Line 8 – Amount for disabled dependants born in 2001 or earlier Line 9 – Amount for dependent children born in 2001 or later Part B – Manitoba tax on taxable income Manitoba tax rates for 2019 Part C – Manitoba tax Line 52 – Manitoba tax on split income Line 60 – Manitoba additional tax for minimum tax purposes Lines 62 and 63 – Manitoba political contribution tax credit Line 65 – Labour-sponsored funds tax credit Line 67 – Provincial foreign tax credit Line 69 – Manitoba community enterprise development tax credit (non-refundable) Line 71 – Manitoba small business venture capital tax credit Line 73 – Manitoba employee share purchase tax credit (non-refundable) Line 75 – Manitoba mineral exploration tax credit Form MB479, Manitoba Credits Personal tax credit Education property tax credit Principal Residence Seniors' school tax rebate School tax credit for homeowners Other tax credits Line 61 – Primary caregiver tax credit Line 63 – Fertility treatment tax credit Line 65 – Paid work experience tax credit Line 67 – Unused odour-control tax credit Lines 69 and 70 – Green energy equipment tax credit Line 73 – Book publishing tax credit Line 75 – Cultural industries printing tax credit Line 77 – Manitoba community enterprise development tax credit (refundable) Line 79 – Manitoba employee share purchase tax credit (refundable) Homeowners' school tax credit table New for Manitoba for 2019 The personal income levels used to calculate your Manitoba tax and the basic personal amount have increased. ... Line 58560 – Your tuition and education amounts Complete Schedule MB(S11), Provincial Tuition and Education Amounts. ... Line 20 – Total rent paid in Manitoba for 2019 Enter on line 61100 the total rent you paid in Manitoba for 2019. ...

Basic personal amounts The federal personal amounts for 2023 are: Basic personal amounts Maximum basic personal amount ($) Minimum basic personal amount ($) 15,000 13,521 For more detailed information on the personal amounts, go to Form TD1. ... Tax rates and income thresholds For 2023, Manitoba's tax rates and income thresholds are: Chart 2 – 2023 Manitoba tax rates and income thresholds Annual taxable income ($) from Annual taxable income ($) to Provincial tax rate, V Constant ($) KP 0.00 36,842.00 0.1080 0 36,842.01 79,625.00 0.1275 718 79,625.01 and over 0.1740 4,421 Personal amounts For 2023, the Manitoba non‑refundable personal tax credits are: 2023 Manitoba non refundable personal tax credits Basic personal amount ($) Maximum spouse or common-law partner amount ($) Maximum amount for an eligible dependant ($) 10,855 9,134 9,134 For more detailed information on the personal amounts, see Form TD1MB, 2023 Manitoba Personal Tax Credits Return. ... The CPP contributions and the EI premiums are: CPP contributions = 0.0595 × ($1,200 – ($3,500/52)) = $67.40 EI premiums = 0.0163 × $1,200 = $19.56 Calculate annual taxable income Description Sub-amounts Amounts (1) Gross remuneration for the pay period (weekly) $1,200.00 (2) Minus CPP additional contribution ($67.40 × (0.0100/0.0595)) 11.33 the RRSP contributions * 80.00 − $(91.33) * This amount has to be deducted at source. (3) Net remuneration for the pay period (line 1 minus line 2) $1,108.67 (4) Net annual income ($1,108.67 × 52 weeks) $57,650.84 (5) Minus the annual deduction for living in a prescribed zone, reported on Form TD1 − (0.00) (6) Annual taxable income (line 4 minus line 5) $57,650.84 Calculate federal tax Description Sub-amounts Amounts (7) Multiply the amount on line 6 by the federal tax rate (R) based on Chart 1 $57,650.84 × 0.205 $11,818.42 (8) Minus the federal constant (K) based on the annual taxable income on line 6 (see Chart 1) − (2,935.00) (9) Federal tax (line 7 minus line 8) $8,883.42 (10) Minus the federal tax credits: the total of personal tax credit amounts reported on the federal Form TD1 $15,000.00 the CPP contributions for the pay period multiplied by the number of pay periods in the year (annual maximum $3,123.45) * ($67.40 × (0.0495/0.0595) × 52) 2,915.76 the EI premiums for the pay period multiplied by the number of pay periods in the year (annual maximum $1,002.45) * 1,002.45 the Canada employment amount (annual maximum $1,368.00) 1,368.00 Total $20,286.21 * Note When the maximum CPP contributions or EI premiums for the year is reached, use the maximum amount for later calculations (11) Multiply the total on line 10 by the lowest federal tax rate for the year. × 0.15 (12) Total federal tax credits − (3,042.93) (13) Total federal tax payable for the year (line 9 minus line 12) $5,840.49 Calculate provincial tax Description Sub-amounts Amounts (14) Basic provincial tax for Manitoba: Multiply the amount on line 6 by the provincial tax rate (V) based on Chart 2 $57,650.84 × 0.1275 $7,350.48 (15) Minus the provincial constant (KP) based on the annual taxable income on line 6 (see Chart 2) − (718.00) (16) Provincial tax on income for Manitoba (line 14 minus line 15) $6,632.48 (17) Minus the provincial tax credits: the total of personal tax credit amounts reported on Form TD1MB $10,855.00 the CPP base contributions for the pay period multiplied by the number of pay periods in the year (annual maximum $3,123.45) * ($67.40 × (0.0495/0.0595) × 52) 2,915.76 the EI premiums for the pay period multiplied by the number of pay periods in the year (annual maximum $1,002.45) * 1,002.45 Total $14,773.21 * Note When the maximum CPP contributions or EI premiums for the year is reached, use the maximum amount for later calculations (18) Multiply the total on line 17 by the lowest provincial tax rate for the year. × 0.1080 (19) Total provincial tax credits − (1,595.51) (20) Total provincial tax payable for the year (line 16 minus line 19) 5,036.97 Calculate total tax and the tax deduction for the pay period Description Sub-amounts Amounts (21) Total federal and provincial tax deductions for the year (line 13 plus line 20). ...

Basic personal amounts The federal personal amounts for 2023 are: Basic personal amounts Maximum basic personal amount ($) Minimum basic personal amount ($) 15,000 13,521 For more detailed information on the personal amounts, go to Form TD1. ... Tax rates and income thresholds For 2023, the Saskatchewan tax rates and income thresholds are: Chart 2 – 2023 Saskatchewan tax rates and income thresholds Annual taxable income ($) from Annual taxable income ($) to Provincial tax rate, V Constant ($), KP 0.00 49,720.00 0.1050 0 49,720.01 142,058.00 0.1250 994 142,058.01 and over 0.1450 3,836 Personal amounts For 2023, Saskatchewan’s non‑refundable personal tax credits are: 2023 Saskatchewan non refundable personal tax credits Basic personal amount ($) Maximum spouse or common-law partner amount ($) Maximum amount for an eligible dependant ($) 17,661 17,661 17,661 For more detailed information on the personal amounts, see Form TD1SK, 2023 Saskatchewan Personal Tax Credits Return. ... The CPP contributions and the EI premiums are: CPP contributions = 0.0595 × ($1,200 – ($3,500/52)) = $67.40 EI premiums = 0.0163 × $1,200 = $19.56 Calculate annual taxable income Description Sub-amounts Amounts (1) Gross remuneration for the pay period (weekly) $1,200.00 (2) Minus CPP additional contribution ($67.40 × (0.0100/0.0595)) 11.33 the RRSP contributions * 80.00 − $(91.33) * This amount has to be deducted at source. (3) Net remuneration for the pay period $1,108.67 (4) Net annual income ($1,108.67 × 52 weeks) $57,650.84 (5) Minus the annual deduction for living in a prescribed zone, reported on Form TD1 − (0.00) (6) Annual taxable income $57,650.84 Calculate federal tax Description Sub-amounts Amounts (7) Basic federal tax: Multiply the amount on line 6 by the federal tax rate (R) based on Chart 1 $57,650.84 × 0.205 $11,818.42 (8) Minus the federal constant (K) based on the annual taxable income on line 6 (see Chart 1) − (2,935.00) (9) Federal tax (line 7 minus line 8) $8,883.42 (10) Minus the federal tax credits: the total of personal tax credit amounts reported on the federal Form TD1 $15,000.00 the CPP base contributions for the pay period multiplied by the number of pay periods in the year (annual maximum $3,123.45) * ($67.40 × (0.0495/0.0595) × 52) 2,915.76 the EI premiums for the pay period multiplied by the number of pay periods in the year (annual maximum $1,002.45) * 1,002.45 the Canada employment amount (annual maximum $1,368.00) 1,368.00 Total $20,286.21 * Note When the maximum CPP contributions or EI premiums for the year is reached, use the maximum amount for later calculations (11) Multiply the total on line 10 by the lowest federal tax rate for the year. × 0.15 (12) Total federal tax credits − (3,042.93) (13) Total federal tax payable for the year (line 9 minus line 12) $5,840.49 Calculate provincial tax Description Sub-amounts Amounts (14) Basic provincial tax for Saskatchewan: Multiply the amount on line 6 by the provincial tax rate (V) based on Chart 2 $57,650.84 × 0.125 $7,206.36 (15) Minus the provincial constant (KP) based on the annual taxable income on line 6 (see Chart 2) − (994.00) (16) Provincial tax on income for Saskatchewan (line 14 minus line 15) $6,212.36 (17) Minus the provincial tax credits: the total of personal tax credit amounts reported on Form TD1SK $17,661.00 the CPP base contributions for the pay period multiplied by the number of pay periods in the year (annual maximum $3,123.45) * ($67.40 × (0.0495/0.0595) × 52) 2,915.76 the EI premiums for the pay period multiplied by the number of pay periods in the year (annual maximum $1,002.45) * 1,002.45 Total $21,579.21 * Note When the maximum CPP contributions or EI premiums for the year is reached, use the maximum amount for later calculations (18) Multiply the total on line 17 by the lowest provincial tax rate for the year. × 0.105 (19) Total provincial tax credits $2,265.82 (20) Total provincial tax payable for the year (line 16 minus line 19) $3,946.54 Calculate total tax and the tax deduction for the pay period Description Sub-amounts Amounts (21) Total federal and provincial tax deductions for the year (line 13 plus line 20). ...

Basic personal amounts The federal personal amounts for 2023 are: Basic personal amounts Maximum basic personal amount ($) Minimum basic personal amount ($) 15,000 13,521 For more detailed information on the personal amounts, go to Form TD1. ... Tax rates and income thresholds For 2023, the Nunavut tax rates and income thresholds are: Chart 2 – 2023 Nunavut tax rates and income thresholds Annual taxable income ($) from Annual taxable income ($) to Territorial tax rate, V Constant ($), KP 0.00 50,877.00 0.0400 0 50,877.01 101,754.00 0.0700 1,526 101,754.01 165,429.00 0.0900 3,561 165,429.01 and over 0.1150 7,697 Personal amounts For 2023, the Nunavut non‑refundable personal tax credits are: Personal amounts Basic personal amount ($) Maximum spouse or common-law partner amount ($) Maximum amount for an eligible dependant ($) 17,925 17,925 17,925 For more detailed information on the personal amounts, see Form TD1NU, 2023 Nunavut Personal Tax Credits Return. ... The CPP contributions and the EI premiums are: CPP contributions = 0.0595 × ($1,200 – ($3,500/52)) = $67.40 EI premiums = 0.0163 × $1,200 = $19.56 Calculate annual taxable income Description Sub-amounts Amounts (1) Gross remuneration for the pay period (weekly) $1,200.00 (2) Minus CPP additional contribution ($67.40 × (0.0100/0.0595)) 11.33 the RRSP contributions * 80.00 − $(91.33) * This amount has to be deducted at source. (3) Net remuneration for the pay period (line 1 minus line 2) $1,108.67 (4) Net annual income ($1,108.67× 52 weeks) $57,650.84 (5) Minus the annual deduction for living in a prescribed zone, reported on the Form TD1 − (4,015.00) (6) Annual taxable income (line 4 minus line 5) $53,635.84 Calculate federal tax Description Sub-amounts Amounts (7) Multiply the amount on line 6 by the federal tax rate (R) based on Chart 1 $53,635.84 × 0.205 $10,995.35 (8) Minus the federal constant (K) based on the annual taxable income on line 6 (see Chart 1) − (2,935.00) (9) Federal tax (line 7 minus line 8) $8,060.35 (10) Minus the federal tax credits: the total of personal tax credit amounts reported on the federal Form TD1 $15,000.00 the CPP base contributions for the pay period multiplied by the number of pay periods in the year (annual maximum $3,123.45) * ($67.40 × (0.0495/0.0595) × 52) 2,915.76 the EI premiums for the pay period multiplied by the number of pay periods in the year (annual maximum $1,002.45) * 1,002.45 the Canada employment amount (annual maximum $1,368.00) 1,368.00 Total $20,286.21 * Note When the maximum CPP contributions or EI premiums for the year is reached, use the maximum amount for later calculations (11) Multiply the total on line 10 by the lowest federal tax rate for the year × 0.15 (12) Total federal tax credits − (3,042.93) (13) Total federal tax payable for the year (line 9 minus line 12) $5,017.42 Calculate territorial tax Description Sub-amounts Amounts (14) Basic territorial tax for Nunavut: Multiply the amount on line 6 by the territorial tax rate (V) based on Chart 2 $53,635.84 × 0.070 $3,754.51 (15) Minus the territorial constant (KP) based on the annual taxable income on line 6 (see Chart 2) − (1,526.00) (16) Territorial tax on income for Nunavut (line 14 minus line 15) $2,228.51 (17) Minus the territorial tax credits: the total of personal tax credit amounts reported on Form TD1NU $17,925.00 the CPP base contributions for the pay period multiplied by the number of pay periods in the year (annual maximum $3,123.45) * ($67.40 × (0.0495/0.0595) × 52) 2,915.76 the EI premiums for the pay period multiplied by the number of pay periods in the year (annual maximum $1,002.45) * 1,002.45 Total $21,843.21 * Note When the maximum CPP contributions or EI premiums for the year is reached, use the maximum amount for later calculations (18) Multiply the total on line 17 by the lowest territorial tax rate for the year × 0.04 (19) Total territorial tax credits − (873.73) (20) Total territorial tax payable for the year (line 16 minus line 19) $1,354.78 Calculate total tax and the tax deduction for the pay period Description Sub-amounts Amounts (21) Total federal and territorial tax deductions for the year (line 13 plus line 20) If the result is negative, substitute $0. $6,372.20 (22) Tax deduction for the pay period: Divide the amount on line 21 by the number of pay periods in the year (52) $122.54 Page details Date modified: 2022-12-23 ...

Basic personal amounts The federal personal amounts for 2023 are: Basic personal amounts Maximum basic personal amount ($) Minimum basic personal amount ($) 15,000 13,521 For more detailed information on the personal amounts, go to Form TD1. ... Tax rates and income thresholds For 2023, the Northwest Territories tax rates and income thresholds are: Chart 2 – 2023 Northwest Territories tax rates and income thresholds Annual taxable income ($) from Annual taxable income ($) to Territorial tax rate, V Constant ($), KP 0.00 48,326.00 0.0590 0 48,326.01 96,655.00 0.0860 1,305 96,655.01 157,139.00 0.1220 4,784 157,139.01 and over 0.1405 7,691 Personal amounts For 2023, the Northwest Territories non-refundable personal tax credits are: 2023 Northwest Territories non refundable personal tax credits Basic personal amount ($) Maximum spouse or common-law partner amount ($) Maximum amount for an eligible dependant ($) 16,593 16,593 16,593 For more detailed information on the personal amounts, see Form TD1NT, 2023 Northwest Territories Personal Tax Credits Return. ... The CPP contributions and the EI premiums are: CPP contributions = 0.0595 × ($1,200 – ($3,500/52)) = $67.40 EI premiums = 0.0163 × $1,200 = $19.56 Calculate annual taxable income Description Sub-amounts Amounts (1) Gross remuneration for the pay period (weekly) $1,200.00 (2) Minus CPP additional contribution ($67.40 × (0.0100/0.0595)) 11.33 the RRSP contributions * 80.00 − $(91.33) * This amount has to be deducted at source. (3) Net remuneration for the pay period (line 1 minus line 2) $1,108.67 (4) Net annual income ($1,108.67 × 52 weeks) $57,650.84 (5) Minus the annual deduction for living in a prescribed zone, reported on the Form TD1 − (4,015.00) (6) Annual taxable income (line 4 minus line 5) $53,635.84 Calculate federal tax Description Sub-amounts Amounts (7) Multiply the amount on line 6 by the federal tax rate (R) based on Chart 1 $53,635.84 × 0.205 $10,995.35 (8) Minus the federal constant (K) based on the annual taxable income on line 6 (see Chart 1) − (2,953.00) (9) Federal tax (line 7 minus line 8) $8,060.35 (10) Minus the federal tax credits: the total of personal tax credit amounts reported on the federal Form TD1 $15,000.00 the CPP base contributions for the pay period multiplied by the number of pay periods in the year (annual maximum $3,123.45) * ($67.40 × (0.0495/0.0595) × 52) 2,915.76 the EI premiums for the pay period multiplied by the number of pay periods in the year (annual maximum $1,002.45) * 1,002.45 the Canada employment amount (annual maximum $1,368.00) 1,368.00 Total $20,286.21 * Note When the maximum CPP contributions or EI premiums for the year is reached, use the maximum amount for later calculations (11) Multiply the total on line 10 by the lowest federal tax rate for the year. × 0.15 (12) Total federal tax credits − (3,042.93) (13) Total federal tax payable for the year (line 9 minus line 12) $5,017.42 Calculate territorial tax Description Sub-amounts Amounts (14) Basic territorial tax for Northwest Territories: Multiply the amount on line 6 by the territorial tax rate (V) based on Chart 2 $53,635.84 × 0.0860 $4,612.68 (15) Minus the territorial constant (KP) based on the annual taxable income on line 6 (see Chart 2) − (1,305.00) (16) Territorial tax on income for Northwest Territories (line 14 minus line 15) $3,307.68 (17) Minus the territorial tax credits: the total of personal tax credit amounts reported on Form TD1NT $16,593.00 the CPP base contributions for the pay period multiplied by the number of pay periods in the year (annual maximum $3,123.45) * ($67.40 × (0.0495/0.0595) × 52) 2,915.76 the EI premiums for the pay period multiplied by the number of pay periods in the year (annual maximum $1,002.45) * 1,002.45 Total $20,511.21 * Note When the maximum CPP contributions or EI premiums for the year is reached, use the maximum amount for later calculations (18) Multiply the total on line 17 by the lowest territorial tax rate for the year × 0.059 (19) Total territorial tax credits − (1,210.16) (20) Total territorial tax payable for the year (line 16 minus line 19) $2,097.52 Calculate total tax and the tax deduction for the pay period Description Sub-amounts Amounts (21) Total federal and territorial tax deductions for the year (line 13 plus line 20) If the result is negative, substitute $0. $7,114.94 (22) Tax deduction for the pay period: Divide the amount on line 21 by the number of pay periods in the year (52). $136.83 Page details Date modified: 2022-12-23 ...