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Pay people properly
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Manitoba stands fully covered: its own filings and guidance stand in the books beside the federal ones.
Who is paid, and in what role, decides the duties that ride on the payment: the slips, the withholdings, the coverage.
Who is paid, and in what role, decides the duties that ride on the payment — in Manitoba, the directors’ own liability for up to six months’ wages, the health and post-secondary education levy and WCB coverage stand among them; a non-profit or charitable organization may also buy WCB coverage for its volunteers. Binds: Manitoba employers; the slips and withholdings bind every Canadian payer.
The law’s own words
“Directors of a corporation are jointly and severally liable to employees of the corporation for all debts not exceeding six months’ wages payable to each of the employees for services performed for the corporation while they are directors respectively.”
The Corporations Act (Manitoba), s. 114(1) · Read it at Manitoba · Verified 2026-11-11
“Employers with total remuneration in a year of $2.5 million or less are exempted from the HE Levy.”
The Health and Post Secondary Education Tax Levy Act (Manitoba) — Manitoba Finance, Bulletin HE 001 · Read it at Manitoba · Verified 2026-11-11
“An employer must register for HE Levy if the total remuneration paid to its employees in the year is in excess of $2.5 million.”
The Health and Post Secondary Education Tax Levy Act (Manitoba) — Manitoba Finance, Bulletin HE 001 · Read it at Manitoba · Verified 2026-11-11
“Register with the WCB if your business is in a mandatory industry.”
The Workers Compensation Act (Manitoba) — Workers Compensation Board of Manitoba · Read it at WCB Manitoba · Verified 2026-11-11
“A non-profit or charitable organization may apply to the board — on its own behalf and on behalf of any person or group of persons who performs volunteer service for the organization — to be admitted as being within the scope of this Part. The board may admit the organization and the person or group of persons, subject to any terms and conditions, and for the period, that the board considers appropriate.”
The Workers Compensation Act (Manitoba), s. 75.1(1) · Read it at Manitoba · Verified 2026-11-11
“A person admitted under subsection (1) is deemed to be a worker of the non-profit or charitable organization.”
The Workers Compensation Act (Manitoba), s. 75.1(2) · Read it at Manitoba · Verified 2026-11-11
The Corporations Act (Manitoba), section 114
“Directors of a corporation are jointly and severally liable to employees of the corporation for all debts not exceeding six months’ wages payable to each of the employees for services performed for the corporation while they are directors respectively.”
Source: Manitoba Laws — The Corporations Act, CCSM c C225, s. 114 · Checked 2026-11-11
The Health and Post Secondary Education Tax Levy Act (Manitoba)
“Employers with total remuneration in a year of $2.5 million or less are exempted from the HE Levy.” “Employers with total remuneration between $2.5 million and $5.0 million in a year pay tax only on the amount exceeding $2.5 million at the notch tax rate of 4.3%.” “An employer must register for HE Levy if the total remuneration paid to its employees in the year is in excess of $2.5 million.”
Source: Manitoba Finance — Bulletin HE 001, Information for Employers · Checked 2026-11-11
The Workers Compensation Act (Manitoba) — Workers Compensation Board of Manitoba
“Register with the WCB if your business is in a mandatory industry.” “Submit accurate payroll information by the date requested for the WCB to determine premiums.” “Pay premiums by the due date and do not pass on the cost of coverage to workers.”
Source: Workers Compensation Board of Manitoba — Employer responsibilities · Checked 2026-11-11
The Workers Compensation Act (Manitoba) — Workers Compensation Board of Manitoba, coverage for volunteers
“Coverage is available for volunteers of non-profit or charitable organizations provided they meet the WCB’s criteria as laid out in policy 35.10.70 Coverage for Volunteers.” “In these cases, the non-profit or charitable organization must agree to purchase coverage for all of their volunteers (you cannot selectively cover some individuals and not others).”
Source: Workers Compensation Board of Manitoba — Register a business for WCB coverage · Checked 2026-11-11