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Brandon’s municipal taxes for business are very competitive with cities across Canada. In 2016 KMPG’s International Guide to Business Location, Competitive Alternatives, ranked Brandon 3rd lowest of 34 Canadian cities surveyed. Among other Manitoba communities Brandon has the second lowest commercial mill rate behind only Winnipeg, it must be noted that Brandon does not levy a separate business tax as Winnipeg does.

 

City of Brandon Property Tax Mill Rates, 2019
   Municipal     Local Education   Foundation  Total
Residential 16.035 14.990 0   31.025 
Commercial 16.035 14.990 9.770 40.795

 

 Residential & Commercial Mill Rate Comparison (Education & Municpal combined)
Community Residential Mill Rate Commercial Mill Rate Business Tax
Brandon (2019) 31.025 40.795 0
Dauphin (2018) 35.174 44.944 0
Portage la Prairie (2018)   34.503 44.273 0
Steinbach (2018) 29.233 39.003 0
Thompson (2018) 38.159 49.988 4.49% of Annual Rental Value
**Winnipeg (2019) 28.420 38.240  5.18% of Annual Rental Value (2018)  

**Winnipeg, local education portion based on Winnipeg School Division.
See the Manitoba Assessment Branch website for more detail on how property taxes are assessed.
 

Commercial Property Tax Rankings
City Prov Rank 
Prince Albert SK 1
Moose Jaw SK 2
Brandon MB 3
Lethbridge AB 4
Saulte St Marie ON 5
Saskatoon SK 5
Barrie ON 6
Lloydminster AB 6
Niagara ON 7
Medicine Hat AB 8
Red Deer AB 9
Edmonton AB 10
Belleville QC 11
Thunder Bay ON 12
Quebec City QC 13
Charlottetown PEI 14
Sydney BC 15
Regina SK 16
Saint John NB 17
Sherbrooke QC 18
Grande Prairie AB 19
Windsor-Essex ON 20
Gatineau QC 21
Truro NS 22
Moncton NB 23
Fredericton NB 24
Kelowna BC 25
Calgary AB 26
Winnipeg MB 27
St. John's NL 27
Vancouver BC 28
Halifax NS 29
Toronto ON 30
Montreal QC 31

Source: KPMG Competitive Alternatives 2016 Business Costs Study
 

Corporate Taxes and Payroll Costs 2019 
Canada & Manitoba    Federal    Provincial Total
Total Federal & Provincial Corporate Income Tax Rate 15% 12% 27%
Total Federal & Provincial Small Business Income Tax Rate 10% 0% 10%
 
Provincial Retail Sales Tax 8.0%                           
Federal Goods & Services Tax (GST) 5.0%                           
 
Major Payroll Costs (Statutory)                           Rate
Employment Insurance  1.62% to maximum of $860.22
Canada Pension Plan  5.10% to a maximum of $2748.90
Payroll Tax under $1.25 million  exempt
Payroll Tax - between $1.25 Million and $2.5 Million  4.3% on the amount in excess of $1.25 Million
Payroll Tax -  Above $2.5 Million  2.15% of the total payroll (the $1.25 million is not a deduction)  

Source: Manitoba Finance Canada Revenue Agency