Manitoba -> Manitoba Provincial Budgets -> Budget 2011

Manitoba 2011 Budget - April 12, 2011

See the Manitoba government Budget 2011 website for complete budget details, and their Budget Papers page for the Taxation Adjustments document.

Personal Income Tax

Personal tax credits

The basic personal amount, spousal amount, and eligible dependent (equivalent to spouse) amount will each be increased by $250 per year for 4 years beginning in 2011.  The amounts will be:

The refundable Education Property Tax Credit is increased from $650 to $700 for 2011 for those under 65, and from $800 to 950 for 2011 for seniors.

Children's Arts and Cultural Activities Tax Credit

This is a new tax credit beginning in 2011.

Primary Caregiver Tax Credit

This refundable tax credit has been increased by 25% for 2011.

Fertility Treatment Tax Credit

Certain amendments have been made to this refundable tax credit, retroactive to October 1, 2010, when the credit began.

The Mineral Exploration Tax Credit is being extended to cover flow-through share agreements entered into before April 1, 2015.  See Mineral Exploration Tax Credit on the Manitoba Finance website.

The Community Enterprise Development Tax Credit is being extended to December 31, 2014.  See Community Enterprise Development Tax Credit on the Manitoba Finance website.

Corporate Tax

Changes have been made to several corporate tax credits, and a new 30% Neighbourhoods Alive! Tax Credit is introduced.

For information on budget measures for business, see the Manitoba Budget 2011 Taxation Adjustments (pdf) document.

Revised: April 17, 2012