,canada ,rev5ue ,ag5cy ,t#djcb-,,mb-#d ,payroll ,deduc;ns ,ta#s ,manitoba ,e6ective ,april #a1 #bjji ,9 ,"o ,volume ,pr9t ,pages #a-ba ,brl ,pages ;i-;iv & #a-fi ,9dex ,brl page ,:at's new z ( ,april #a1 #bjji """"" #c ,payroll ,deduc;ns ,onl9e ,calculator """"""""""""""""""""" #d ,ta#s on ,diskette 7,,tod7 """""""" #d ,payroll ,deduc;ns ,ta#s 7,t#djcb7 """"""""""""""""""""""" #e ,ta#s on ! ,web """"""""""""""""""" #e ,let u notify y """"""""""""""""""" #f ,y h 6deduct bo? f$]al & prov9cial 9come tax """"""""""""" #g ,ta# ( 3t5ts """"""""""""""""""""""" #aa ,:o %d use ? public,n8 """"""""""""" #ae ,:at if yr pay p]iod is n 9 ? public,n8 """""""""""""""""""""" #af ,: prov9cial or t]ritorial tax ta# %d y use8 """""""""""""""""" #ag ,f$]al tax *anges e6ective ,april #a1 #bjji """""""""""""""""""""""" #ai ,tax rates & 9come ?re%olds """""" #ai ,canada ,employ;t ,cr$it """"""""" #bj ;i ,9dex ,p]sonal am.ts """"""""""""""""""" #bj ,lab\r-sponsor$ funds """""""""""" #ba ,prov9cial tax = #bjji """"""""""""" #bc ,tax rates & 9come ?re%olds """""" #bc ,p]sonal am.ts """"""""""""""""""" #bc ,lab\r-sponsor$ funds """""""""""" #bd ,canada ,p5.n ,plan 7,,cpp7 & ,employ;t ,9sur.e 7;,,ei7 """""""" #be ,,cpp 3tribu;ns """""""""""""""""" #be ;,,ei premiums """"""""""""""""""" #be ,p]sonal tax cr$its returns 7;,,td#a =ms7 """""""""""""""""""" #bg ,f$]al ,=m ;,,td#a1 #bjji ,p]sonal ,tax ,cr$its ,return "" #bg ,prov9cial ,=m ;,,td#a;,,mb1 #bjji ,manitoba ,p]sonal ,tax ,cr$its ,return """""""""""""""" #bh ,claim codes """"""""""""""""""""""" #ca ,explan,n ( claim codes """""""""" #cb ,claim code #j """"""""""""""""" #cb ,claim codes #a 6#aj """"""""""" #cb ,*>t #a;,a 7,janu>y #a1 #bjji7 --,f$]al claim codes """"""""" #cc ;ii ,9dex ,*>t #a;,b 7,april #a1 #bjji7 --,f$]al claim codes """"""""" #cd ,*>t #b--#bjji ,manitoba claim codes """""""""""""""""""""""" #ce ,employ;t 9come f all s\rces """"" #ce ,tax deduc;ns f -mis.n 9come """"""" #cg ,=m ;,,td#a;,x1 ,/ate;t ( ,-mis.n ,9come & ,exp5ses = ,payroll ,tax ,deduc;ns """""""" #cg ,payroll ,deduc;ns ,onl9e ,calculator """""""""""""""""""""" #ci ,ta#s on ,diskette """"""""""""""""" #da ,"s 9=m,n ab payroll deduc;ns """""" #dc ,deduct+ tax f 9come n subject 6,,cpp 3tribu;ns or ;,,ei premiums """"""""""""""""""""""" #dc ,deduct+ tax :5 ! employee has a lab\r-sponsor$ funds tax cr$it #dd ,/ep-by-/ep calcul,n ( tax deduc;ns """"""""""""""""""""""""" #dg ,example #a ,tax 6deduct = all 9come except -mis.ns """"""""""" #dh ;iii ,9dex ,example #b ,tax 6deduct = -mis.n 9come """"""""""""""""""" #eg ,*>t #c--#bjji f$]al tax rates & 9come ?re%olds """"""""""""" #ff ,*>t #d--#bjji ,manitoba tax rates & 9come ?re%olds """"""" #fg ,yr op9ion c.ts6 """"""""""""""""""" #fi ;iv ,transcrib]'s note3 7,cov] page ,9 ? docu;t ! pages >e numb]$ ;,a-#a 6;,a-#ba2 h["e1 ! ;,a has be5 remov$ f ! brl v].n47 ,canada ,rev5ue ,ag5cy ,payroll ,deduc;ns ,ta#s ,manitoba ,e6ective ,april #a1 #bjji ,! ,,cpp & ;,,ei ta#s = #bjji >e n "p ( ? file4 ,h["e1 !y >e availa# on \r ,web site4 ,note ,y m/ look up am.t 9 two tax deduc;ns ta#s--a f$]al ta# &a prov9cial ta#4 ,= m 9=m,n1 see ! sec;n call$ 8,y h #a 6deduct bo? f$]al & prov9cial 9come tax04 ,t#djcb-,,mb-#d #b ,:at's new z ( ,april #a1 #a #bjji ,transcrib]'s note3 7,! >1s \tl9$ 9 col\r >e 9dicat$ by 8,/>t \tl9e0 & 8,5d \tl9e0 at ! left m>g947 ,/>t \tl9e ,! major *anges made 6? public,n s9ce ! la/ edi;n >e \tl9$4 ,? public,n reflects "s 9come tax *anges rec5tly ann\nc$ :1 if 5act$ 0! applica# legislature z propos$1 wd 2 e6ective ,april #a1 #bjji4 ,we recomm5d t y use ! new payroll deduc;ns ta#s 9 ? public,n = )hold+ -m5c+ )! f/ payroll 9 ,april #bjji4 ,on ,janu>y #bg1 #bjji1 ! ,m9i/] ( ,f9.e ann\nc$ 9come tax m1sures a6ect+ payroll deduc;ns4 ,! ,m9i/] propos$ 9cr1s+ basic p]sonal am.t1 ! sp\se or -mon-law "pn] am.t &! am.t #c ,:at's new z ( ,april a#a = eligi# dep5dant f 4#aj1ajj 64#aj1cge e6ective ,april #a1 #bjji4 ,! ,m9i/] al propos$ 9cr1s+ ! top two l[e/ p]sonal 9come ?re%olds f 4#ch1hcb 64#da1bjj & f 4#gg1ffd 64#hb1cii e6ective ,april #a1 #bjji4 ,"! >e no *anges 6! ,manitoba tax = ,april #a1 #bjji4 ,5d \tl9e ,payroll ,deduc;ns ,onl9e ,calculator ,= yr #bjji payroll deduc;ns1 y c use \r ,payroll ,deduc;ns ,onl9e ,calculator free ( *>ge at _+www.cra.gc.ca/pdoc_:4 ,0us+ ! calculator1 y w help u reduce ! pr9t+ & mail+ co/s1 & ?us save public funds4 ,ta#s on ,diskette 7,,tod7 ,9 keep+ ) \r goal 6be 5viron;t,y 3sci\s & reduce pap] wa/e1 we >e #d ,ta#s on diskette b#a 7,,tod7 significantly reduc+ ! volume ( h>d-copy payroll products we produce ea* ye>4 ,! ,april #a1 #bjji1 edi;n (! ,ta#s on ,diskette w 2 publi%$ 9 limit$ quantities4 ,payroll ,deduc;ns ,ta#s 7,t#djcb7 ,/>t \tl9e ,we no l;g] automatic,y mail pr9t$ copies (! ,t#djcb ,payroll ,deduc;ns ,ta#s4 ,we 5c\rage busi;ses 6use electronic ,t#djcb public,ns or ! ,payroll ,deduc;ns ,onl9e ,calculator 7,,pdoc74 ,5d \tl9e --------------------------------------#b ,ta#s on ! ,web ,y c d[nload ! ta#s f \r ,web site at _+www.cra.gc.ca/payroll_: & save !m on #e ,ta#s on ! web a#b yr -put]4 ,y c *oose 6pr9t only ! specific pages or 9=m,n y ne$4 ,g5],y1 ! electronic v].n (! ,t#djcb public,n is availa# on \r ,web site 2f ! pr9t$ v].n is availa#4 ,we c / mail a pap] v].n (! ta#s 6y on reque/4 ,simply ord] "o f \r ,web site at _+www.cra.gc.ca/orderforms_: or call toll free at #a-hjj-iei-bbba4 ,let u notify y ,! ,,cra provides an electronic s]vice t lets u notify y immly1 .free .( .*>ge1 ( any *anges 6! .payroll .deduc;ns4 ,6subscribe1 simply visit ! ,,cra ,web site at _+www.cra.gc.ca/lists_: & provide yr busi;s's email a4ress = ea* mail+ li/ t 9t]e/s y4 #f ,y h 6deduct bo? f$]al & b#b prov9cial 9come tax ,if y >e us+ ! 9come tax ta#s 9 ? public,n 6det]m9e yr employees' & p5.n]s' total tax deduc;ns1 y h 6look up ! am.ts 9 ! f$]al tax ta# &! prov9cial tax ta#4 ,if n 5 taxes h be5 deduct$1 employees & p5.n]s c ask 6h m tax )held at s\rce 6adju/ any tax %ortfall4 ,6d s1 employees & p5.n]s %d -plete a f$]al ,=m ;,,td#a & return x 6y4 ,new employees & p5.n]s or employees & p5.n]s :o wi% 6*ange _! f$]al or prov9cial claim am.ts w h 6-plete a f$]al ,=m ;,,td#a &a prov9cial ,=m ;,,td#a = #bjji4 ,example ,y >e an employ] 9 ,manitoba4 ,s>a1 yr employee1 e>ns 4#efb a week 9 #bjji )a f$]al claim code #a &a prov9cial claim code #a4 #g ,y h 6deduct bo? c#b ,9 ! f$]al tax deduc;ns ta#1 ! f$]al tax deduc;n = 4#efb weekly "u claim code #a is 4#df.ej 7see ,figure #a on page ;,a-#c74 ,9 ! ,manitoba tax deduc;ns ta#1 ! prov9cial tax deduc;n = 4#efb weekly "u claim code #a is 4#dj.jj 7see ,figure #b on page ;,a-#c74 ,s>a's total tax deduc;n is 4#hf.ej 74#df.ej plus 4#dj.jj74 ,? am.t ( taxes w 2 9clud$ 9 yr remitt.e 6u4 --------------------------------------#c ,transcrib]'s note3 7,= figures #a & #b1 only ! claim codes t apply h be5 9dicat$47 #h ,figure #a a#c 4#efb weekly "u claim code #a ,f$]al tax deduc;ns ,e6ective ,april #a1 #bjji ,weekly 7#eb pay p]iods a ye>7 ,al look up ! tax deduc;ns 9 ! prov9cial ta# ,pay f 4#efj less ?an 4#efh ,f$]al claim code #a ,deduct f ea* pay 4#df.ej ,figure #b 4#efb weekly "u claim code #a ,manitoba prov9cial tax deduc;ns ,e6ective ,april #a1 #bjji ,weekly 7#eb pay p]iods a ye>7 ,al look up ! tax deduc;ns 9 ! f$]al ta# ,pay f 4#eeg less ?an 4#efe ,prov9cial claim code #a ,deduct f ea* pay 4#dj.jj ,transcrib]'s note3 7,page ;,a-#d1 blank7 #i #aj ,ta# ( 3t5ts #e ,page ;,a ,:o %d use ? public,n8 """""""""""""" #g ,:at if yr pay p]iod is n 9 ? public,n8 """"""""""""""""""""""""" #g ,: prov9cial or t]ritorial tax ta# %d y use8 """"""""""""""""""""""""" #g ,f$]al tax *anges e6ective ,april #a1 #bjji """"""""""""""""""""""""" #h ,tax rates & 9come ?re%olds """"""""" #h ,canada ,employ;t ,cr$it """""""""""" #h ,p]sonal am.ts """""""""""""""""""""" #h ,lab\r-sponsor$ funds """"""""""""""" #i ,prov9cial tax = #bjji """""""""""""" #i ,tax rates & 9come ?re%olds """"""""" #i ,p]sonal am.ts """""""""""""""""""""" #i ,lab\r-sponsor$ funds """"""""""""""" #i ,canada ,p5.n ,plan 7,,cpp7 & ,employ;t ,9sur.e 7;,,ei7 """""""" #aj ,,cpp 3tribu;ns """""""""""""""""""" #aj ;,,ei premiums """"""""""""""""""""" #aj #aa ,ta# ( 3t5ts a#e ,p]sonal tax cr$its returns 7;,,td#a =ms7 """""""""""""""""""" #aj ,f$]al ,=m ;,,td#a1 #bjji ,p]sonal ,tax ,cr$its ,return """"""""""""" #aj ,prov9cial ,=m ;,,td#a;,,mb1 #bjji ,manitoba ,p]sonal ,tax ,cr$its ,return """""""""""""""""""""""""" #aa ,claim codes """"""""""""""""""""""" #aa ,explan,n ( claim codes """""""""""" #aa ,claim code #j """"""""""""""""""""" #aa ,claim codes #a 6#aj """"""""""""""" #ab ,*>t #a;,a 7,janu>y #a1 #bjji7-- ,f$]al claim codes """"""""""""""" #ab ,*>t #a;,b 7,april #a1 #bjji7-- ,f$]al claim codes """"""""""""""" #ab ,*>t #b--#bjji ,manitoba claim codes """""""""""""""""""""""""""" #ac ,employ;t 9come f all s\rces """"""" #ac ,tax deduc;ns f -mis.n 9come """"""" #ac ,=m ;,,td#a;,x1 ,/ate;t ( ,-mis.n ,9come & ,exp5ses = ,payroll ,tax ,deduc;ns """"""""""""""""""" #ac #ab ,ta# ( 3t5ts b#e ,payroll ,deduc;ns ,onl9e ,calculator """""""""""""""""""""" #ad ,ta#s on ,diskette """"""""""""""""" #ad ,"s 9=m,n ab payroll deduc;ns """""" #ae ,deduct+ tax f 9come n subject 6,,cpp 3tribu;ns or ;,,ei premiums """"""""""""""""""""""""" #ae ,deduct+ tax :5 ! employee has a lab\r-sponsor$ funds tax cr$it """ #ae --------------------------------------#f ,/ep-by-/ep calcul,n ( tax deduc;ns """"""""""""""""""""""""" #af ,example #a--,tax 6deduct = all 9come except -mis.ns """"""""""""" #af ,example #b--,tax 6deduct = -mis.n 9come """""""""""""""""""""""""""" #ah ,*>t #c--#bjji f$]al tax rates & 9come ?re%olds """"""""""""""""""" #bj ,*>t #d--#bjji ,manitoba tax rates & 9come ?re%olds """"""""""""""""" #bj ,yr op9ion c.ts6 """"""""""""""""""" #ba #ac ,ta# ( 3t5ts a#f ,transcrib]'s note3 7,! foll[+ sec;ns >e only availa# on diskette3 ;,b--,canada ,p5.n ,plan ,3tribu;ns ,ta#s ;,c--,employ;t ,9sur.e ,premiums ,ta# ;,d--,f$]al ,tax ,deduc;ns ,ta#s ;,e--,prov9cial ,tax ,deduc;ns ,ta#s47 ,? public,n uses pla9 language 6expla9 ! mo/ -mon tax situ,ns4 ,if y ne$ m help1 3tact yr tax s]vices (fice4 #ad ,:o %d use ? public,n8 #g ,y use ? public,n if y >e an employ] or a pay]4 ,? public,n 3ta9s ta#s = f$]al & prov9cial tax deduc;ns1 ,,cpp 3tribu;ns & ;,,ei premiums4 ,x w help y det]m9e ! payroll deduc;ns = yr employees or p5.n]s4 ,= m 9=m,n on deduct+1 remitt+1 & report+ payroll deduc;ns1 see ! foll[+ employ]s' guides3 --,t#djja1 ,employ]s' ,guide-- ,payroll ,deduc;ns & ,remitt.es --,t#dacj1 ,employ]s' ,guide--,taxa# ,b5efits --,,rc#daaj1 ,employee or ,self- employ$8 --,,rc#dabj1 ,fil+ ! ,t#d ,slip & ,summ>y ,=m --,,rc#daeg1 ,deduct+ ,9come ,tax on ,p5.n & ,o!r ,9come1 & ,fil+ ! ,t#d;,a ,slip & ,summ>y ,=m ,^! guides >e availa# on \r ,web site at _+www.cra.gc.ca_:4 ,y c al -plete ! #ae ,:o %d use ? public,n8 a#g ord] =m availa# on \r ,web site1 or call #a-hjj-iei-bbba4 ,note ,! ,,cpp & ;,,ei rate did n *ange4 ,"!=e1 ! ,,cpp & ;,,ei ta#s %[n 9 ! ,janu>y #a1 #bjji edi;n >e n reproduc$ 9 ? edi;n4 ,y w h 6keep ! ,janu>y #a1 #bjji edi;n 6det]m9e ! ,,cpp & ;,,ei deduc;ns =! p]iod f ,janu>y #a 6,decemb] #ca1 #bjji4 ,:at if yr pay p]iod is n 9 ? public,n8 ,? public,n 3ta9s ! mo/ -mon pay p]iods3 weekly1 biweekly 7e two weeks71 semi-mon?ly1 & mon?ly4 ,if y h unusual pay p]iods1 s* z h\rly1 daily 7#bdj "w+ "ds71 or #aj1 #ac1 or #bb pay p]iods a ye>1 see ! ,payroll ,deduc;ns ,supple;t>y ,ta#s 7,t#djjh7 or ,ta#s on ,diskette 7,,tod7 6det]m9e ! tax deduc;ns4 #af ,: prov9cial or t]ritorial b#g tax ta# %d y use8 ,2f y decide : tax ta# 6use1 y h 6det]m9e yr employee's prov9ce or t]ritory ( employ;t4 ,? dep5ds on :e!r or n y require ! employee 6report = "w at yr place ( busi;s4 ,if ! employee reports = "w at yr place ( busi;s1 ! prov9ce or t]ritory ( employ;t is 3sid]$ 6be ! prov9ce or t]ritory ": yr busi;s is locat$4 --------------------------------------#h ,6)hold payroll deduc;ns1 use ! tax ta# = t prov9ce or t]ritory ( employ;t4 ,if y d n require ! employee 6report = "w at yr place ( busi;s1 ! prov9ce or t]ritory ( employ;t is ! prov9ce or t]ritory 9 : yr busi;s is locat$1 & f : y pay yr employee's sal>y4 #ag a#h #ah ,f$]al tax *anges e6ective b#h ,april #a1 #bjji ,tax rates & 9come ?re%olds ,/>t \tl9e ,! ,f$]al budget ta#d on ,janu>y #bg1 #bjji1 3ta9s propos$ *anges 6! top two l[e/ p]sonal 9come ?re%olds4 ,e6ective ,april #a1 #bjji1 ! f$]al tax rates & 9come ?re%olds >e revis$ z foll[s3 --#ae@3p ( taxa# 9come less ?an or equal 64#da1bjj2 --#bb@3p ( taxa# 9come grt] ?an 4#da1bjj & less ?an or equal 64#hb1cii2 --#bf@3p ( taxa# 9come grt] ?an 4#hb1cii & less ?an or equal 64#abf1bfd2 & --#bi@3p ( taxa# 9come grt] ?an 4#abf1bfd4 ,5d \tl9e #ai ,canada ,employ;t ,cr$it c#h ,! non-refunda# tax cr$it1 ,canada ,employ;t am.t is built 96! f$]al payroll deduc;ns ta#s4 ,! f$]al ,canada ,employ;t ,cr$it is ! less] (3 --4#a1jdd2 & --! 9dividual's employ;t 9come =! ye>4 ,! maximum annual cr$it is 4#aef.fj4 ,pl1se note t p5.n 9come is n eligi# = ? cr$it4 ,if y >e pay+ p5.n 9come use ,ta#s on ,diskette 6f9d ! tax deduc;n4 ,p]sonal am.ts ,/>t \tl9e ,li/$ 2l >e ! revis$ f$]al non- refunda# p]sonal tax cr$its1 e6ective ,april #a1 #bjji4 ,= m detail$ 9=m,n on ! p]sonal am.ts1 see ,=m ;,,td#a4 #bj ,f$]al tax = #bjji d#h ,basic p]sonal am.t """"""""" 4#aj1cge ,sp\se or -mon-law "pn] am.t 4#aj1cge ,am.t = an eligi# dep5dant "" 4#aj1cge ,5d \tl9e --------------------------------------#i ,lab\r-sponsor$ funds ,! f$]al lab\r-sponsor$ funds tax cr$it is ! less] (3 --4#gej2 or --#ae@3p (! pur*ase ( approv$ %>es4 ,! cr$it is n built 96! f$]al payroll deduc;ns ta#s b x is 9clud$ 9 examples #a & #b4 ,= m 9=m,n1 see ! sec;n call$ 8,/ep-by-/ep calcul,n ( tax deduc;ns0 on page ;,a-#af4 #ba a#i #bb ,prov9cial tax = #bjji b#i ,tax rates & 9come ?re%olds ,manitoba's tax rates & 9come ?re%olds = #bjji >e z foll[s3 --#aj.hj@3p ( taxa# 9come less ?an or equal 64#ca1jjj2 --#ab.ge@3p ( taxa# 9come grt] ?an 4#ca1jjj & less ?an or equal 64#fg1jjj2 --#ag.dj@3p ( taxa# 9come grt] ?an 4#fg1jjj4 ,p]sonal am.ts ,li/$ 2l >e "s (! prov9cial non- refunda# p]sonal tax cr$its4 ,= m detail$ 9=m,n on ! p]sonal am.ts1 see ,=m ;,,td#a;,,mb4 ,basic p]sonal am.t """""""""""" 4#h1acd ,sp\se or -mon-law "pn] am.t """ 4#h1acd ,am.t = an eligi# dep5dant """"" 4#h1acd #bc ,lab\r-sponsor$ funds c#i ,! prov9cial lab\r-sponsor$ funds tax cr$it = ,manitoba = #bjji is ! less] (3 --4#a1hjj2 or --#ae@3p (! pur*ase ( approv$ %>es4 ,! cr$it is n built 96! prov9cial payroll deduc;ns ta#s b x is 9clud$ 9 examples #a & #b4 ,= m 9=m,n1 see ! sec;n call$ 8,/ep-by-/ep calcul,n ( tax deduc;ns0 on page ;,a-#af4 #bd ,prov9cial tax = #bjji #aj ,canada ,p5.n ,plan 7,,cpp7 & ,employ;t ,9sur.e 7;,,ei7 ,"! >e no *anges 6! ,,cpp 3tribu;ns =! p]iod ( ,april #a1 #bjji 6,decemb] #ca1 #bjji4 ,,cpp 3tribu;ns ,"! >e no *anges 6! ,,cpp 3tribu;ns =! p]iod ( ,april #a1 #bjji 6,decemb] #ca1 #bjji4 ,! maximum p5.na# e>n+s = ,,cpp >e 4#df1cjj &! basic exemp;n =! ye> is 4#c1ejj4 ,! 3tribu;n rate = employees is #d.ie@3p4 ,an employee's maximum 3tribu;n =! ye> is 4#b1aah.fj4 ;,,ei premiums ,"! >e no *anges 6! ;,,ei premiums =! p]iod ( ,april #a1 #bjji 6,decemb] #ca1 #bjji4 #be ,,cpp & ;,,ei a#aj ,! maximum 9sura# e>n+s = ;,,ei >e 4#db1cjj &! premium rate is #a.gc@3p4 ,! maximum annual premium is 4#gca.gi4 #bf ,p]sonal tax cr$its b#aj returns 7;,,td#a =ms7 ,y may h 6ask yr employees or yr p5.n]s 6-plete a f$]al &a prov9cial p]sonal tax cr$its return us+ a f$]al ,=m ;,,td#a &a prov9cial ,=m ;,,td#a4 ,! claim code am.ts d n appe> on ei ! f$]al or ! prov9cial ;,,td#a =m4 ,see ! sec;n call$ 8,claim codes0 on page ;,a-#aa4 ,f$]al ,=m ;,,td#a1 #bjji ,p]sonal ,tax ,cr$its ,return ,/>t \tl9e ,we h revis$ ! f$]al ,=m ;,,td#a e6ective ,april #a1 #bjji4 ,we .d .n require e employee or p5.n] 6file a ,=m ;,,td#a = #bjji4 ,h["e1 new employees & p5.n]s1 or employees & p5.n]s :o wi% 6*ange _! f$]al claim am.ts w h 6-plete ! f$]al ,=m ;,,td#a = #bjji4 ,5d \tl9e #bg ,p]sonal tax cr$its c#aj ,=m ;,,td#a-;,,ws1 ,"w%eet =! #bjji ,p]sonal ,tax ,cr$its ,return1 is availa# = employees or p5.n]s :o *oose 6calculate reduc$ claims = "s (! f$]al p]sonal tax cr$its4 -------------------------------------#aa ,prov9cial ,=m ;,,td#a;,,mb1 #bjji ,manitoba ,p]sonal ,tax ,cr$its ,return ,we h n revis$ ! prov9cial ,=m ;,,td#a;,,mb e6ective ,janu>y #a1 #bjji4 ,we .d .n require e employee or p5.n] 6file a ,=m ;,,td#a;,,mb = #bjji4 ,h["e1 new employees & p5.n]s1 or employees & p5.n]s :o wi% 6*ange _! prov9cial claim am.ts w h 6-plete ! prov9cial ,=m ;,,td#a;,,mb = #bjji4 ,=m ;,,td#a;,,mb-ws1 ,"w%eet =! #bjji ,manitoba ,p]sonal ,tax ,cr$its ,return1 is availa# = employees or p5.n]s :o *oose 6calculate reduc$ claims = "s (! prov9cial p]sonal tax cr$its4 #bh ,p]sonal tax cr$its a#aa ,employees m/ -plete ! ,=m ;,,td#a t corresponds 6_! prov9ce ( employ;t4 ,p5.n]s m/ -plete ! ,=m ;,,td#a t corresponds 6_! prov9ce ( resid;e4 ,an employee :o lives 9 "o prov9ce or t]ritory b "ws 9 ano!r may 2 subject 6excessive tax deduc;ns4 ,if s1 ! employee c ask =a reduc;n 9 tax deduc;ns 0ask+ =a lr ( au?or;y f any tax s]vices (fice4 ,= m 9=m,n1 see ,*apt] #f (! employ]s' guide call$ ,payroll ,deduc;ns & ,remitt.es4 #bi b#aa #cj ,claim codes c#aa ,! total p]sonal am.t an employee claims w det]m9e : claim code y w use4 ,/>t \tl9e ,=! claim codes1 ! *>t y use dep5ds on : f$]al =m ;,,td#a & =m ;,,td#a;,,mb ;,e ! employee fil$4 ,:5 ! employee fil$ a ,janu>y #a1 #bjji =m or =ms1 use ,*>t #a;,a 7f$]al7 & ,*>t #b 7,manitoba7 z applica#4 ,:5 ! employee fil$ an ,april #a1 #bjji =m or =ms1 use ,*>t #a;,b 7f$]al7 & ,*>t #b 7,manitoba7 z applica#4 ,if ! employee fil$ a =m or =ms 9 a prior ye>1 use ! same claim code y us$ 9 ! pa/ =! employee4 ,5d \tl9e ,! claim codes & correspond+ am.ts d n appe> on ei ! f$]al or ! prov9cial ;,,td#a =m4 #ca ,explan,n ( claim codes d#aa ,claim code #j ,? code repres5ts ..no claim am.t .all[$4 ,if ! f$]al claim code is 8#j0 2c ! employee is a non-resid5t1 ! prov9cial claim code m/ al 2 8#j40 -------------------------------------#ab ,claim codes #a 6#aj ,y mat* ! total claim am.t report$ on l9e #ab ( yr employee's or p5.n]'s ;,,td#a =ms )! appropriate claim codes4 ,!n1 y look up ! tax =! employee's pay "u ! claim code 9 ! f$]al & prov9cial tax ta#s =! pay p]iod4 #cb ,*>t #a;,a 7,janu>y #a1 a#ab #bjji7--,f$]al claim codes ,total claim am.t """"" ,claim code ,no claim am.t """""""""""""" #j ,m9imum 64#aj1ajj.jj """""""" #a 4#aj1ajj.ja-4#ab1jgb.jj """"" #b 4#ab1jgb.ja-4#ad1jdd.jj """"" #c 4#ad1jdd.ja-4#af1jaf.jj """"" #d 4#af1jaf.ja-4#ag1ihh.jj """"" #e 4#ag1ihh.ja-4#ai1ifj.jj """"" #f 4#ai1ifj.ja-4#ba1icb.jj """"" #g 4#ba1icb.ja-4#bc1ijd.jj """"" #h 4#bc1ijd.ja-4#be1hgf.jj """"" #i 4#be1hgf.ja-4#bg1hdh.jj """" #aj 4#bg1hdh.ja & ov] """""""""" ;,x ,! employ] m/ d a manual calcul,n ( tax4 ,no )hold+ """"""""""""""""" ;,e #cc ,*>t #a;,b 7,april #a1 b#ab #bjji7--,f$]al claim codes ,total claim am.t """"" ,claim code ,no claim am.t """"""""""""" #j ,m9imum 64#aj1cge.jj """"""" #a 4#aj1cge.ja-4#ab1cdg.jj """" #b 4#ab1cdg.ja-4#ad1cai.jj """" #c 4#ad1cai.ja-4#af1bia.jj """" #d 4#af1bia.ja-4#ah1bfc.jj """" #e 4#ah1bfc.ja-4#bj1bce.jj """" #f 4#bj1bce.ja-4#bb1bjg.jj """" #g 4#bb1bjg.ja-4#bd1agi.jj """" #h 4#bd1agi.ja-4#bf1aea.jj """" #i 4#bf1aea.ja-4#bh1abc.jj """" #aj 4#bh1abc.ja & ov] """""""""" ;,x ,! employ] m/ d a manual calcul,n ( tax4 ,no )hold+ """"""""""""""""" ;,e #cd ,*>t #b--#bjji ,manitoba #ac claim codes ,total claim am.t """"" ,claim code ,no claim am.t """"""""""""" #j ,m9imum 64#h1acd.jj """""""" #a 4#h1acd.ja-4#i1hbg.jj """""" #b 4#i1hbg.ja-4#aa1ebj.jj """"" #c 4#aa1ebj.ja-4#ac1bac.jj """" #d 4#ac1bac.ja-4#ad1ijf.jj """" #e 4#ad1ijf.ja-4#af1eii.jj """" #f 4#af1eii.ja-4#ah1bib.jj """" #g 4#ah1bib.ja-4#ai1ihe.jj """" #h 4#ai1ihe.ja-4#ba1fgh.jj """" #i 4#ba1fgh.ja-4#bc1cga.jj """" #aj 4#bc1cga.ja & ov] """""""""" ;,x ,! employ] m/ d a manual calcul,n ( tax4 ,no )hold+ """"""""""""""""" ;,e ,employ;t 9come f all s\rces ,on ! f$]al & prov9cial ;,,td#a =ms1 "u ! h1d+ 8,9come f o!r employ]s or pay]s10 employees c 9dicate t _! #ce ,claim codes a#ac expect$ employ;t 9come f all s\rces w 2 less ?an _! total claim am.t4 ,if an employee /ates t 8 or h] total expect$ 9come w 2 less ?an ! 8,total claim am.t0 on l9e #ab (! ;,,td#a =ms1 d n deduct any f$]al or prov9cial tax4 ,h["e1 z an employ]1 if y "k t ? /ate;t is false1 y m/ deduct f$]al & prov9cial tax f ! sal>y4 ,deduct tax ac 6! claim code t applies 6! 8,total claim am.t0 on l9e #ab (! ;,,td#a =ms4 ,x is a s]i\s (f;e 6"k+ly a3ept a ,=m ;,,td#a t 3ta9s false or deceptive /ate;ts4 ,if y >e n sure a /ate;t is true1 3tact yr tax s]vices (fice = advice4 #cf ,tax deduc;ns f -mis.n b#ac 9come ,= 9=m,n ab tax deduc;ns = -mis.n 9come1 see ! sec;n call$ 8,example #b1 ,tax 6deduct = -mis.n 9come0 on page ;,a-#ah4 ,y c al use ! ,payroll ,deduc;ns ,onl9e ,calculator 6f9d ! payroll deduc;ns = -mis.n 9come4 ,=m ;,,td#a;,x1 ,/ate;t ( ,-mis.n ,9come & ,exp5ses = ,payroll ,tax ,deduc;ns ,we h n revis$ ,=m ;,,td#a;,x1 ,/ate;t ( ,-mis.n ,9come & ,exp5ses = ,payroll ,tax ,deduc;ns1 = #bjji4 -------------------------------------#ad ,yr employees m/ -plete a ,=m ;,,td#a;,x1 if !y want y 6adju/ _! tax deduc;ns 6take 96a3.t _! -mis.n exp5ses4 ,y deduct tax f yr employees -mis.n pay us+ ! 8,total claim am.t0 at l9e #ab ( _! ,=m ;,,td#a1 9 "o (! foll[+ cases3 #cg ,tax deduc;ns f 9come a#ad --if yr employees d .n -plete a ,=m ;,,td#a;,x2 or --if !y 9=m y 9 writ+ t !y want 6c.el a previ\sly -plet$ ,=m ;,,td#a;,x4 #ch ,payroll ,deduc;ns ,onl9e b#ad ,calculator ,= yr #bjji payroll deduc;ns1 y c use \r ,payroll ,deduc;ns ,onl9e ,calculator free ( *>ge4 ,! ,payroll ,deduc;ns ,onl9e ,calculator is an 9t]active web applic,n t calculates payroll deduc;ns = all pay p]iods1 prov9ces 7except = ,quebec71 & t]ritories4 ,y w f9d a l9k 6! ,payroll ,deduc;ns ,onl9e ,calculator at _+www.cra.gc.ca/pdoc_:4 ,! ,payroll ,deduc;ns ,onl9e ,calculator applies ! exact taxa# 9come am.t 6det]m9e ! tax deduc;ns4 ,! calcul,ns >e m precise ?an ^? produc$ 0! ,ta#s on ,diskette 7,,tod7 & tax ta#s4 ,! ,payroll ,deduc;ns ,onl9e ,calculator (f]s y ! mo/ rec5t calcul,ns z well z previ\s v].ns back 6,janu>y #a1 #bjjg4 #ci c#ad #dj ,ta#s on ,diskette d#ad ,ta#s on ,diskette 7,,tod7 is a /&- al"o -put] program t calculates payroll deduc;ns = all pay p]iods1 prov9ces 7except = ,quebec71 & t]ritories4 ,/>t \tl9e ,! ,april #a1 #bjji1 edi;n (! ,ta#s on ,diskette w 2 publi%$ 9 limit$ quantities4 ,,tod 9cludes ! revis$ f$]al payroll deduc;ns e6ective ,april #a1 #bjji4 ,5d \tl9e #da #db ,"s 9=m,n ab payroll #ae deduc;ns ,use ! 9=m,n 9 ? public,n ) \r employ]s' guides4 ,^! guides w give y all ! 9=m,n y ne$ = deduct+1 remitt+1 & report+ am.ts4 ,deduct+ tax f 9come n subject 6,,cpp 3tribu;ns or ;,,ei premiums ,note ,! ,*>t #c--,,cpp & ;,,ei cr$it am.ts has be5 remov$ f ! ,t#djcb public,n z result (! non-refunda# tax cr$it1 ,canadian ,employ;t ,cr$it 7,,cec7 9troduc$ 9 #bjjf & built 96! f$]al payroll deduc;ns ta#s4 ,6det]m9e ! am.t ( tax 6deduct f 9come n subject 6,,cpp 3tribu;ns or ;,,ei premiums1 y c use ! ,payroll ,deduc;ns ,onl9e ,calculator or ! ,ta#s on ,diskette4 #dc ,deduct+ tax :5 ! employee a#ae has a lab\r-sponsor$ funds tax cr$it ,y may reduce tax deduc;ns = an employee :o has a tax cr$it f ! pur*ase ( qualify+ %>es (a lab\r-sponsor$ v5ture capital corpor,n4 ,if ! am.ts =! %>e pur*ase >e payroll deduct$1 y c make ! reduc;n 9 tax )\t a lr ( au?or;y f a tax s]vices (fice4 ,6all[ ! cr$it1 f/ det]m9e ! annual f$]al & prov9cial tax cr$it >is+ f ! %>e pur*ase4 ,next1 divide ! cr$it 0! numb] ( pay p]iods 9 ! ye>4 ,f9,y1 reduce ! tax %[n 9 ! f$]al or prov9cial ta# 0! tax cr$it =! pay p]iod4 ,if ! %>e pur*ase or ! tax cr$it deduc;ns 2g9 af ! f/ pay p]iod 9 ! ye>1 ! cr$it c 2 8a3el]at$40 ,? is d"o 0multiply+ ! cr$it 0! total numb] ( pay p]iods 9 ! ye> & !n divid+ 0! numb] ( pay p]iods rema9+ 9 ! ye>4 ,! result+ am.t is us$ 6reduce tax 9 ea* rema9+ pay p]iod4 #dd ,"s 9=m,n ab payroll b#ae ,y w %[ ! -b9$ f$]al & prov9cial tax deduc;ns on yr pay /ate;ts4 ,al1 y w file only "o ,t#d slip p] employee no lat] ?an ! la/ "d ( ,febru>y ( ea* ye>4 ,! ,t#d slip w %[ -b9$ f$]al & prov9cial tax deduc;ns4 #de #df ,/ep-by-/ep calcul,n ( tax #af deduc;ns ,y c use ! foll[+ /ep-by-/ep calcul,ns 6calculate ! tax deduc;ns = any employee or p5.n] :o e>ns m ?an ! maximum am.ts 9clud$ 9 ! tax deduc;ns ta#s4 ,y c al use ! calcul,ns = -mis.n 9come or any employee ) claim code 8#j0 :o e>ns less ?an ! m9imum am.t %[n 9 ! ta#s4 ,^! calcul,ns w al help y 6det]m9e a detail$ & m exact am.t ( tax 6deduct f ! remun],n ( yr employees or p5.n]s4 ,example #a %[s y h[ 6det]m9e ! am.t ( tax 6deduct f all 9come except -mis.ns4 ,example #b %[s y h[ 6det]m9e ! am.t ( tax 6deduct f -mis.n 9come4 ,y c foll[ ! /eps 9 ei ( ,example #a or ,example #b 6calculate ! am.t ( tax 6deduct =a pay p]iod4 ,foll[ ! ord] %[n1 o!rwise1 yr results w n 2 correct4 ,h["e1 if y design yr [n payroll program or spr1d%eets 6calculate tax deduc;ns1 d n use ei ( ^! calcul,ns4 ,9/1d1 see ! public,n call$ #dg ,/ep-by-/ep calcul,n a#af ,payroll ,deduc;ns ,=mulas = ,-put] ,programs 7,t#dabg74 ,example #a ,tax 6deduct = all 9come except -mis.ns ,? example applies 6a p]son :o e>ns 4#a1ejj weekly1 3tributes 4#fj 6a regi/]$ p5.n plan 7,,rpp71 4#h = union dues1 & 4#hj 6a regi/]$ retire;t sav+s plan 7,,rrsp74 ,? p]son claims ! basic p]sonal am.t plus ! full claim am.t =a dep5d5t sp\se4 ,? p]son b"\ 4#hej ( approv$ %>es (! capital /ock ( prescrib$ lab\r-sponsor$ v5ture capital corpor,ns4 #dh ,/ep-by-/ep calcul,n b#af ,calculate annual taxa# 9come 7#a7 ,gross remun],n =! pay p]iod 7weekly7 """""""""""""""""" 4#a1ejj.jj 7#b7 .,m9us --,,rpp or retire;t -p5s,n >range;t 3tribu;ns """""" 4#fj.jj --union dues """""" 4#h.jj --! o!r am.ts au?oriz$ 0a tax s]vices (fice """"""""""" 4#j.jj --! ,,rrsp 3tribu;ns 99 """ 4#hj.jj "" 4#adh.jj 99 ,? am.t has 6be deduct$ at s\rce4 7#c7 ,net remun],n =! pay p]iod 7l9e #a m9us l9e #b7 4#a1ceb.jj #di ,/ep-by-/ep calcul,n c#af 7#d7 ,annual net 9come 74#a1ceb "ts #eb weeks7 "" 4#gj1cjd.jj -------------------------------------#ag 7#e7 .,m9us ! annual deduc;n = liv+ 9 a prescrib$ z"o1 report$ on ! f$]al ,=m ;,,td#a """""""""""""""""""""""" ,n/,a 7#f7 ,annual taxa# 9come 7l9e #d m9us l9e #e7 """"" 4#gj1cjd.jj ,calculate f$]al tax 7#g7 .,multiply ! am.t at l9e #f 0! f$]al tax rate bas$ on ,*>t #c on page ;,a-#bj4 """""""""""""""""""""" 4#j.bb 4#gj1cjd.jj "ts 4#j.bb """ 4#ae1dff.hh 7#h7 .,m9us ! f$]al 3/ant bas$ on ! annual taxa# 9come at l9e #f 7see ,*>t #c7 """"""""""""""""""""""" 4#b1hhd.jj 7#i7 ,f$]al tax 7l9e #g m9us l9e #h7 """""""""""""""""" 4#ab1ehb.hh #ej ,/ep-by-/ep calcul,n a#ag 7#aj7 .,m9us ! f$]al tax cr$its3 --! total ( p]sonal tax cr$it am.ts report$ on ! f$]al ,=m ;,,td#a """" 4#bj1gej.jj --! ,,cpp 3tribu;ns =! pay p]iod .multipli$ .0! numb] ( pay p]iods 9 ! ye> 7annual maximum 4#b1aah.fj7 99 """""""""""""""""""""" 4#b1aah.fj --! ;,,ei premiums =! pay p]iod .multipli$ .0! numb] ( #ea ,/ep-by-/ep calcul,n b#ag pay p]iods 9 ! ye> 7annual maximum 4#gca.gi7 99 "" 4#gca.gi --! ,canada ,employ;t ,cr$it 7annual maximum 4#a1jdd.jj7 """ 4#a1jdd.jj ,total """"""""" 4#bd1fdd.ci 99 ,note ,:5 ! maximum ,,cpp 3tribu;ns or ;,,ei premiums =! ye> is r1*$1 use ! maximum am.t = subsequ5t calcul,ns 7#aa7 .,multiply ! total at l9e #aj 0! l[e/ f$]al tax rate =! ye>4 """""""""""" 4#j.ae #eb ,/ep-by-/ep calcul,n c#ag 7#ab7 ,total f$]al tax cr$its """""""""""""""" 4#c1fif.ff 7#ac7 ,basic f$]al tax 7l9e #i m9us l9e #ab7 """""""""" 4#h1hhf.bb 7#ad7 .,m9us ! f$]al lab\r- sponsor$ funds tax cr$it ,! less] (3 7;i7 4#gej or 7;ii7 #ae@3p (! pur*ase ( approv$ %>es 7#ae@3p "ts 4#hej equals 4#abg.ej7 ,lab\r-sponsor$ funds f$]al tax cr$it """"""""""" 4#abg.ej 7#ae7 ,total f$]al tax paya# =! ye> 7l9e #ac m9us l9e #ad7 """""""""""""""""""""" 4#h1geh.gb ,calculate prov9cial tax 7#af7 ,basic prov9cial tax = ,manitoba3 multiply ! am.t at l9e #f 0! prov9cial tax rate bas$ on ,*>t #d on page ;,a-#bj4 """""""""""" 4#ab1bcb.ij #ec ,/ep-by-/ep calcul,n d#ag 7#ag7 .,m9us ! prov9cial 3/ant bas$ on ! annual taxa# 9come at l9e #f 7see ,*>t #d7 """""""""""""""""" 4#c1gbj.jj 7#ah7 ,prov9cial tax on 9come = ,manitoba 7l9e #af m9us l9e #ag7 """""""""""""""""" 4#h1eab.ij 7#ai7 .,m9us ! prov9cial tax cr$its3 --! total ( p]sonal tax cr$it am.ts report$ on ,=m ;,,td#a;,,mb 4#af1bfh.jj --! ,,cpp 3tribu;ns =! pay p]iod .multipli$ .0! numb] ( pay p]iods 9 ! ye> 7annual #ed ,/ep-by-/ep calcul,n e#ag maximum 4#b1aah.fj7 99 """"""""""" 4#b1aah.fj --! ;,,ei premiums =! pay p]iod .multipli$ .0! numb] ( pay p]iods 9 ! ye> 7annual maximum 4#gca.gi7 99 """ 4#gca.gi ,total """""""" 4#ai1aah.ci -------------------------------------#ah 99 ,note ,:5 ! maximum ,,cpp 3tribu;ns or ;,,ei premiums =! ye> is r1*$1 use ! maximum am.t = subsequ5t calcul,ns 7#bj7 .,multiply ! total at l9e #ai 0! l[e/ #ee ,/ep-by-/ep calcul,n a#ah prov9cial tax rate =! ye>4 """"""" 4#j.ajhj 7#ba7 ,total prov9cial tax cr$its """""""""""""""""""" 4#b1jfd.gi 7#bb7 ,prov9cial tax 2f lab\r-sponsor$ funds tax cr$it """"""""""""""""""""" 4#f1ddh.aa 7#bc7 .,m9us ! prov9cial lab\r-sponsor$ funds tax cr$it ,! less] (3 7;i7 4#a1hjj or 7;ii7 #ae@3p (! pur*ase ( approv$ %>es 7#ae@3p "ts 4#hej equals 4#abg.ej7 """" 4#abg.ej 7#bd7 ,total prov9cial tax paya# =! ye> 7l9e #bb m9us l9e #bc7 """""""""""""""""" 4#f1cbj.fa ,calculate total tax &! tax deduc;n =! pay p]iod 7#be7 ,total f$]al & prov9cial tax deduc;ns =! #ef ,/ep-by-/ep calcul,n b#ah ye> 7l9e #ae plus l9e #bd7 ,if ! result is negative1 sub/itute 4#j4 """"""""""" 4#ae1jgi.cc 7#bf7 ,tax deduc;n =! pay p]iod3 .,divide ! am.t at l9e #be 0! numb] ( pay p]iods 9 ! ye> 7#eb74 """"""" 4#bhi.ii ,example #b ,tax 6deduct = -mis.n 9come ,? example is =a p]son :o is pd 0-mis.n4 ,=m ;,,td#a;,x %[s a total remun],n ( 4#hj1djj & exp5ses ( 4#aj1jjj4 ,? p]son claims ! basic p]sonal claim am.t on ! f$]al & prov9cial ;,,td#a =ms4 ,? p]son b"\ 4#a1hej ( approv$ %>es (! capital /ock ( prescrib$ lab\r-sponsor$ v5ture capital corpor,ns4 ,? p]son has regi/]$ p5.n plan 7,,rpp7 3tribu;ns ( 4#a1jjj & has rcvd au?oriz,n f a tax s]vices (fice 6reduce ! am.t subject 69come tax 0an annual deduc;n ( 4#d1jjj4 #eg ,/ep-by-/ep calcul,n c#ah ,calculate annual taxa# 9come 7#a7 ,total remun],n report$ on ,=m ;,,td#a;,x """""""" 4#hj1djj.jj 7#b7 .,m9us --! total exp5ses report$ on ,=m ;,,td#a;,x 4#aj1jjj.jj --,,rpp or retire;t -p5s,n >range;t 3tribu;ns """ 4#a1jjj.jj --! o!r am.ts au?oriz$ 0a tax s]vices (fice """"""" 4#d1jjj.jj --! ,,rrsp 3tribu;ns 99 """" 4#j.jj 74#aj1jjj plus 4#a1jjj plus 4#d1jjj7 """"""""""""""" 4#ae1jjj.jj #eh ,/ep-by-/ep calcul,n d#ah 99 ,? am.t has 6be deduct$ at s\rce4 7#c7 ,annual net 9come 7l9e #a m9us l9e #b7 """""""""" 4#fe1djj.jj 7#d7 .,m9us ! annual deduc;n = liv+ 9 a prescrib$ z"o1 report$ on ! f$]al ,=m ;,,td#a """""""""""""""""""""""" ,n/,a 7#e7 ,annual taxa# 9come 7l9e #c m9us l9e #d7 """"" 4#fe1djj.jj -------------------------------------#ai ,calculate f$]al tax 7#f7 .,multiply ! am.t at l9e #e 0! f$]al tax rate bas$ on ,*>t #c on page ;,a-#bj4 """""""""""""""""""""" 4#j.bb 4#fe1djj.jj "ts #j.bb """" 4#ad1chh.jj 7#g7 .,m9us ! f$]al 3/ant bas$ on ! annual taxa# 9come at l9e #e 7see ,*>t #c7 """"""""""""""""""""""" 4#b1hhd.jj 7#h7 ,f$]al tax 7l9e #f m9us l9e #g7 """""""""""""""""" 4#aa1ejd.jj #ei ,/ep-by-/ep calcul,n a#ai 7#i7 .,m9us ! f$]al tax cr$its3 --! total ( p]sonal tax cr$it am.ts report$ on ! f$]al ,=m ;,,td#a """"" 4#aj1cge.jj --! ,,cpp 3tribu;ns =! ye> bas$ on l9e #a 7annual maximum 4#b1aah.fj7 99 """""""""" 4#b1aah.fj --! ;,,ei premiums =! ye> bas$ on l9e #a 7annual maximum 4#gca.gi7 99 "" 4#gca.gi #fj ,/ep-by-/ep calcul,n b#ai --! ,canada ,employ;t ,cr$it 7annual maximum 4#a1jdd.jj7 """ 4#a1jdd.jj ,total """"""""" 4#ad1bfi.ci 99 ,note ,:5 ! maximum ,,cpp 3tribu;ns or ;,,ei premiums =! ye> is r1*$1 use ! maximum am.t = subsequ5t calcul,ns 7#aj7 .,multiply ! total at l9e #i 0! l[e/ f$]al tax rate =! ye> """"""""""""" 4#j.ae 7#aa7 ,total f$]al tax cr$its """""""""""""""""""" 4#b1adj.da 7#ab7 ,basic f$]al tax 7l9e #h m9us l9e #aa7 """""""""" 4#i1cfc.ei #fa ,/ep-by-/ep calcul,n c#ai 7#ac7 .,m9us ! f$]al lab\r- sponsor$ funds tax cr$it ,! less] (3 7;i7 4#gej or 7;ii7 #ae@3p (! pur*ase ( approv$ %>es 7#ae@3p "ts 4#a1hej equals 4#bgg.ej7 ,lab\r-sponsor$ funds f$]al tax cr$it """"""""""" 4#bgg.ej 7#ad7 ,total f$]al tax paya# =! ye> 7l9e #ab m9us l9e #ac7 """""""""""""""""""""" 4#i1jhf.ji ,calculate prov9cial tax 7#ae7 ,basic prov9cial tax = ,manitoba3 .multiply ! am.t at l9e #e 0! prov9cial tax rate bas$ on ,*>t #d on page ;,a-#bj4 "" 4#h1cch.ej 7#af7 .,m9us ! prov9cial 3/ant bas$ on ! annual taxa# 9come at l9e #e 7see ,*>t #d7 """""""""""""""""""" 4#fje.jj #fb ,/ep-by-/ep calcul,n d#ai 7#ag7 ,prov9cial tax on 9come = ,manitoba 7l9e #ae m9us l9e #af7 """"""""""""" 4#g1gcc.ej 7#ah7 .,m9us ! prov9cial tax cr$its3 --! total ( p]sonal tax cr$it am.ts report$ on ,=m ;,,td#a;,,mb 4#h1acd.jj --! ,,cpp 3tribu;ns =! ye> bas$ at l9e #a 7annual maximum 4#b1aah.fj7 99 """""""""" 4#b1aah.fj --! ;,,ei 3tribu;ns =! ye> bas$ on l9e #a #fc ,/ep-by-/ep calcul,n e#ai 7annual maximum 4#gca.gi7 99 "" 4#gca.gi ,total """"""" 4#aj1ihd.ci 99 ,note ,:5 ! maximum ,,cpp 3tribu;ns or ;,,ei premiums =! ye> is r1*$1 use ! maximum am.t = subsequ5t calcul,ns 7#ai7 .,multiply ! total at l9e #ah 0! l[e/ prov9cial tax rate =! ye> """""""" #j.ajhj 7#bj7 ,total prov9cial tax cr$its """""""""""""""" 4#a1ahf.ca 7#ba7 ,prov9cial tax 2f lab\r-sponsor$ funds tax cr$it """"""""""""""""" 4#f1edg.ai #fd ,/ep-by-/ep calcul,n #bj 7#bb7 .,m9us ! prov9cial lab\r-sponsor$ funds tax cr$it ,! less] (3 7;i7 4#a1hjj or 7;ii7 #ae@3p (! pur*ase ( approv$ %>es 7#ae@3p "ts 4#a1hej equals 4#bgg.ej7 "" 4#bgg.ej 7#bc7 ,total prov9cial tax paya# =! ye> 7l9e #ba m9us #bb7 """""""""""""""""""""" 4#f1bfi.fi ,calculate total tax &! tax rate =! -mis.n employee 7#bd7 ,total f$]al & prov9cial tax deduc;ns =! ye> 7l9e #ad plus l9e #bc7 ,if ! result is negative1 sub/itute 4#j4 """"""""""" 4#ae1cee.gh 7#be7 .,divide ! am.t at l9e #bd 0! am.t at l9e #a1 """"""" #j.aiaj or r.d$ to """""""""""""""""""" 4#j.ai #fe ,/ep-by-/ep calcul,n a#bj 7#bf7 .,multiply ea* gross -mis.n am.t 0! tax rate p]c5tage at l9e #be ,note ,if yr employees :o e>n -mis.n 9come am5d _! ,=m ;,,td#a or ;,,td#a;,x1 y w h 6redo ? calcul,n4 ,*>t #c--#bjji f$]al tax rates & 9come ?re%olds ,transcrib]'s note3 7,! foll[+ *>t has be5 *ang$ 6a n>rative =mat47 ,annual ,taxa# ,9come t is m ?an 4#j.jj & n m ?an 4#da1bjj.jj3 ! ,rate 7;,r7 is #j.ae &! ,3/ant 7;,k7 is 4#j.jj4 ,annual ,taxa# ,9come t is m ?an 4#da1bjj.ja & n m ?an 4#hb1cii.jj3 ! ,rate 7;,r7 is #j.bb &! ,3/ant 7;,k7 is 4#b1hhd4 #ff ,/ep-by-/ep calcul,n b#bj ,annual ,taxa# ,9come t is m ?an 4#hb1cii.ja & n m ?an 4#abf1bfd.jj3 ! ,rate 7;,r7 is #j.bf &! ,3/ant 7;,k7 is 4#f1ahj4 ,annual ,taxa# ,9come t is 4#abf1bfd.ja & ov]3 ! ,rate 7;,r7 is #j.bi &! ,3/ant 7;,k7 is 4#i1ifh4 ,*>t #d--#bjji ,manitoba tax rates & 9come ?re%olds ,transcrib]'s note3 7,! foll[+ *>t has be5 *ang$ 6a n>rative =mat47 ,annual ,taxa# ,9come t is m ?an 4#j.jj & n m ?an 4#ca1jjj.jj3 ! ,rate 7;,v7 is #j.ajhj &! ,3/ant 7;,,kp7 is 4#j.jj4 ,annual ,taxa# ,9come t is m ?an 4#ca1jjj.ja & n m ?an 4#fg1jjj.jj3 ! ,rate 7;,v7 is #j.abge &! ,3/ant 7;,,kp7 is 4#fje4 #fg ,/ep-by-/ep calcul,n c#bj ,annual ,taxa# ,9come t is 4#fg1jjj.ja & ov]3 ! ,rate 7;,v7 is #j.agdj &! ,3/ant 7;,,kp7 is 4#c1gbj4 #fh ,yr op9ion c.ts6 #ba ,if y h any -;ts or su7es;ns t wd help u improve ? public,n1 we wd l 6he> f y4 ,pl1se s5d yr -;ts to3 ,cli5t ,s]vices ,directorate ,canada ,rev5ue ,ag5cy #gej ,h]on ,road ,ottawa ,,on ,k#a;,a #j;,l#e #fi