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Manitoba -> Manitoba Provincial Budgets -> Budget 2013

Manitoba 2013 Budget

Manitoba Personal and Business Tax Changes

bulletReduction in non-eligible dividend tax credit rate, from 1.75% to 0.83%, for 2014, to maintain integration once the gross-up on these dividends is reduced from 25% to 18%
bulletIncrease in Tobacco Tax rate effective midnight, April 16, 2013, from 25¢ to 29¢ per cigarette, from 24¢ to 28¢ per gram of fine-cut tobacco, and from 22.5¢ to 26.5¢ per gram of raw leaf tobacco
bulletFuel tax rate for natural gas used in motor vehicles will be phased in as follows:
bullet3¢ per cubic metre for sales after April 16, 2013 until March 31, 2014
bullet6¢ per cubic metre from April 1,2014 to March 31, 2015, and
bullet10¢ per cubic metre after March 31, 2015.
bulletOdour control tax credit expanded, making it fully refundable to agricultural producers, including individual farmers, on qualifying property acquired after 2012.
bulletData processing investment tax credit is broadened to include companies that are not engaged primarily in data processing in Manitoba, but that make a significant incremental investment in data processing equipment in Manitoba.
bulletNew rental housing construction tax credit, equal to 8% of the capital cost of new rental housing construction in Manitoba.  Eligible landlords must be residents of Manitoba or have a permanent establishment in Manitoba, and can operate on either a for-profit or not-for-profit basis, including rental housing co-operatives.
bulletManitoba research and development tax credit is being amended to, in part, parallel the federal scientific research and experimental development (SRED) tax credit changes.
bulletManufacturing investment tax credit - refundable portion of the 10% tax credit will increase from 70% refundable to 80% refundable commencing on qualified property acquired after June 30, 2013.  This is commensurate wiht the increase in the provincial sales tax.
bulletSmall business income limit for the Canadian-controlled private corporation tax rate of zero% will increase from $400,000 to $425,000 on January 1, 2014.  
bulletFilm and video production tax credit, which was set to expire March 1, 2014, is extended to December 31, 2016.
bulletInteractive digital media tax credit and small business venture capital tax credit, which were set to expire December 31, 2013, are extended to December 31, 2016.
bulletFarmland school tax rebate, commencing with the 2013 property tax year, will be available only to eligible farmland owners who are Manitoba residents, and will be capped at $5,000.
bulletCorporation capital tax on financial institutions increased from 4% to 5%, for taxation years ending after April 16, 2013.

Manitoba Sales Taxes

Effective July 1, 2013, the general sales tax rate will increase from 7% to 8%.

The following exemptions will be applied effective July 1, 2013 to:

bulletchild safety restraint systems, such as car seats and booster seats;
bulletbaby supplies, including diapers, strollers, cribs, gates, monitors, and items used for nursing, feeding or bathing; and
bulletbicycle helmets (both children and adults).

The Taxation Adjustments document includes a list of goods and services which are not taxable under Manitoba sales tax, but are subject to federal GST and provincial HST/QST.

For complete budget information, see 2013 Budget on the Manitoba Finance website.

Revised: October 26, 2023


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