{
  "$comment": "MB income tax rules for 2025 (non-Quebec provinces/territories use the CRA T4127 formulas).",
  "country": "ca",
  "jurisdiction": "ca-mb",
  "taxYear": "2025",
  "period": {
    "start": "2025-01-01",
    "end": "2025-12-31",
    "tz": "America/Toronto"
  },
  "status": "provisional",
  "engine": "ca-payroll@1",
  "currency": "CAD",
  "revision": 1,
  "params": {
    "brackets": [
      {
        "upTo": "47000",
        "rate": "0.108"
      },
      {
        "upTo": "100000",
        "rate": "0.1275"
      },
      {
        "upTo": null,
        "rate": "0.174"
      }
    ],
    "creditRate": "0.108",
    "basicPersonalAmount": {
      "kind": "phaseOut",
      "max": "15780",
      "min": "0",
      "phaseOutStart": "200000",
      "phaseOutEnd": "400000"
    },
    "payrollEditions": [
      {
        "from": "2025-01-01",
        "to": "2025-06-30",
        "value": {
          "edition": "t4127-jan-2025-120th",
          "description": "Indexed values: BPAMB $15,969; brackets $47,564 / $101,200"
        }
      },
      {
        "from": "2025-07-01",
        "to": "2025-12-31",
        "value": {
          "edition": "t4127-jul-2025-121st",
          "description": "Prorated BPAMB $15,591 and brackets $46,513 / $98,796 so the full year matches the un-indexed $15,780 and $47,000 / $100,000"
        }
      }
    ]
  },
  "rounding": {
    "unit": "0.01",
    "mode": "halfUp",
    "stage": "perLine"
  },
  "knownCliffs": [],
  "notModelled": [
    "Credits other than the basic personal amount, CPP base contributions and EI premiums (e.g. spouse, dependants, age, disability, tuition, donations)",
    "Manitoba family tax benefit and refundable credits"
  ],
  "sources": [
    {
      "field": "params.brackets",
      "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pub/t4127-jan/t4127-01-26e.pdf",
      "title": "CRA T4127 Payroll Deductions Formulas, 122nd edition, effective 1 January 2026",
      "retrieved": "2026-10-07",
      "note": "Tables 8.22–8.29 (\"for 2025\") of the 122nd edition give the full-year 2025 values used on the 2025 return (federal 14.5% blended rate, Alberta 8% bracket, Manitoba un-indexed values). MB row of the rates table (A, V)."
    },
    {
      "field": "params.creditRate",
      "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pub/t4127-jan/t4127-01-26e.pdf",
      "title": "CRA T4127 Payroll Deductions Formulas, 122nd edition, effective 1 January 2026",
      "retrieved": "2026-10-07",
      "note": "Provincial/territorial credits use the lowest MB rate (K1P, K2P)."
    },
    {
      "field": "params.basicPersonalAmount",
      "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pub/t4127-jan/t4127-01-26e.pdf",
      "title": "CRA T4127 Payroll Deductions Formulas, 122nd edition, effective 1 January 2026",
      "retrieved": "2026-10-07",
      "note": "Manitoba Basic Personal Amount (BPAMB) formula, Chapter 2."
    },
    {
      "field": "period",
      "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pub/t4127-jan/t4127-01-26e.pdf",
      "title": "CRA T4127 Payroll Deductions Formulas, 122nd edition, effective 1 January 2026",
      "retrieved": "2026-10-07",
      "note": "Calendar tax year."
    },
    {
      "field": "rounding",
      "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pub/t4127-jan/t4127-01-26e.pdf",
      "title": "CRA T4127 Payroll Deductions Formulas, 122nd edition, effective 1 January 2026",
      "retrieved": "2026-10-07",
      "note": "Chapter 1 \"Rounding procedures\"."
    },
    {
      "field": "params.payrollEditions",
      "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pub/t4127-jan/t4127-01-25e.pdf",
      "title": "CRA T4127 Payroll Deductions Formulas, 120th edition, effective 1 January 2025",
      "retrieved": "2026-10-07",
      "note": "January payroll edition values."
    },
    {
      "field": "params.payrollEditions",
      "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pub/t4127-jul/t4127-jul-25e.pdf",
      "title": "CRA T4127 Payroll Deductions Formulas, 121st edition, effective 1 July 2025",
      "retrieved": "2026-10-07",
      "note": "July payroll edition: prorated values and the full-year legislated value (\"What's new\")."
    },
    {
      "field": "params.basicPersonalAmount",
      "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pub/t4127-jul/t4127-jul-25e.pdf",
      "title": "CRA T4127 Payroll Deductions Formulas, 121st edition, effective 1 July 2025",
      "retrieved": "2026-10-07",
      "note": "BPAMB for 2025 is $15,780 (not indexed), phased out between $200,000 and $400,000."
    }
  ]
}