Which statement about Manitoba Health and Post-Secondary Education Tax Levy is correct?

Which statement about Manitoba Health and Post-Secondary Education Tax Levy is correct?

• A. It applies to all Canadian employees
• B. It applies to Taxable remuneration for employees working in Manitoba
• C. It applies only to non-Manitoba residents
• D. It applies to employers only

Answer: (B)

The key idea is that provincial payroll levies are tied to what is earned in that province. For Manitoba, the Health and Post-Secondary Education Tax Levy is calculated on taxable remuneration paid to employees who work in Manitoba. So the tax base is the wages earned for work performed in Manitoba, not all Canadian employees, not residents only, and not described as only payable by the employer in a general sense. That’s why the statement about taxable remuneration for employees working in Manitoba is the correct one.

The key idea is that provincial payroll levies are tied to what is earned in that province. For Manitoba, the Health and Post-Secondary Education Tax Levy is calculated on taxable remuneration paid to employees who work in Manitoba. So the tax base is the wages earned for work performed in Manitoba, not all Canadian employees, not residents only, and not described as only payable by the employer in a general sense. That’s why the statement about taxable remuneration for employees working in Manitoba is the correct one.