Basic Personal Amount (BPA) - Revised for 2025
Volunteer Firefighter and Search & Rescue Tax Credits
Non-Refundable Personal Tax Credits Tables - federal & all provinces and territories
Family Tax Benefit - started in 2008
Family Tax Reduction - 2007 was the last year for this credit
Children's Arts and Cultural Activities Tax Credit
Tuition Fee Income Tax Rebate - 2017 was the last year for this credit
As legislated by the Manitoba 2024 Budget, beginning with the 2025 tax year, the BPA is phased out over a net income range of $200,000 to $400,000. The BPA will be zero for individuals earning a net income of $400,000 and above.
This non-refundable tax credit has been available since the 2015 taxation year, for Manitobans performing at least 200 hours of combined volunteer firefighting and volunteer search and rescue services (ground, air and marine) in a year.
The tax credit amount is increased from $3,000 to $6,000 for 2025 and later years. This is multiplied by the lowest personal tax rate to determine the credit. This results in a credit of $324 for 2024, and $648 for 2025 and later years.
Federal volunteer firefighter or search and rescue tax credit
Refundable Renters Tax Credit for 2022 and later years