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Summary Budget 2021/22 8 2020/21 Forecast 9 Summary Revenue 11 Summary Expenditure 13 Entities Included in the Summary Budget 16 Financial Updates 18

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Summary Budget 2021/22 8 2020/21 Forecast 9 Summary Revenue 11 Summary Expenditure 13 Entities Included in the Summary Budget 16 Financial Updates 18 2021 Protecting Manitobans Advancing Manitoba Budget 2021 Manitoba Budget 2021 This document is available on the Internet at: www.gov.mb.ca/finance Information available at this site includes: • Manitoba Budget 2021 Address • Budget 2021 Summary Budget and Financial Updates Fiscally Responsible Outcomes and Economic Growth Strategy – Economic Highlights and Outlook Manitoba’s New Department of Mental Health, Wellness and Recovery Manitoba’s Poverty Reduction Strategy Tax and Fee Measures • Estimates of Expenditure for the Fiscal Year Ending March 31, 2022 Available in alternate formats upon request. Les documents offerts en français sur le site Internet www.gov.mb.ca/finance/index.fr.html comprennent : • Discours du Budget 2021 du Manitoba • Budget 2021 • Budget des dépenses pour l’exercice se terminant le 31 mars 2022 • Rapports financiers Disponible en d’autres formats, sur demande. ISSN 1913-2492 Manitoba Budget 2021 Summary Budget and Financial Updates Introduction 6 Summary Budget 2021/22 8 2020/21 Forecast 9 Summary Revenue 11 Summary Expenditure 13 Entities Included in the Summary Budget 16 Financial Updates 18 Fiscally Responsible Outcomes and Economic Growth Strategy Introduction 26 Where is my money going? 28 Fiscal Overview 30 Our World has Changed 36 COVID-19 Timeline 38 Reponding to COVID-19 in Manitoba 40 Fiscal Summary of the COVID-19 Response in Manitoba 43 Protecting Manitobans – Investing in Health Care, Education and Social Services 49 Protecting Incomes – Making Life More Affordable for Manitobans and More Competitive for Manitoba Businesses 58 Investing in the Recovery – Manitoba’s Economic Growth Strategy 67 Strategic Infrastructure 73 Indigenous Relations and Northern Development 75 Protecting our Environment and Climate 78 Fiscal Management and Summary Budgeting 82 Balanced Scorecards – A Whole-of-Government Approach 87 Modernizing Government – Public Service Transformation 93 Municipal Partnerships 97 Federal-Provincial Fiscal Partnership 99 Economic Highlights and Outlook 104 Economic Outlook 120 Manitoba 2050 – A Longer-term Outlook 123 Conclusion 126 Appendix: Economic Indicators, Manitoba 127 Budget 2021 | 3 Manitoba’s New Department of Mental Health, Wellness and Recovery Mental Health Recovery and Healing for Manitobans 130 Manitoba's Poverty Reduction Strategy Introduction 138 Poverty Reduction Strategy 139 Highlights Of Government Actions In Priority Areas 141 COVID-19 Response: Supports to Low-Income and Vulnerable Manitobans 151 Progress Indicators 154 Tax and Fee Measures Fiscal Summary of Measures 156 Education Property Tax Measure 157 Retail Sales Tax Measures 159 Business Measures 159 Personal Measure 160 Fee Measure 160 Extensions to Existing Tax Credits 161 Administrative and Technical Tax Measures 162 $2,020 Tax Rollback Guarantee 162 Interprovincial Comparison of 2021 Tax Rates 164 4 | Budget 2021 Summary Budget and Financial Updates Introduction The Summary Budget includes an overview of the financial government, such as health authorities, post-secondary plan for the Manitoba government reporting entity. institutions and school divisions. In the Summary Budget, It includes the services of the government generally the voted and statutory appropriations and non-voted associated with the Legislature (voted and statutory expenses are consolidated with the high level projections appropriations and non-voted expenses), government of other reporting entities and GBEs, according to the business enterprises (GBEs) (such as Manitoba Hydro standards set by the Public Sector Accounting Board and Manitoba Public Insurance), and other reporting (PSAB). The Summary Budget fully reflects Generally entities that are indirectly controlled by the Manitoba Accepted Accounting Principles (GAAP). Summary Budget For the Fiscal Year Ending March 31 2021/22 2020/21 2020/21 Budget Forecast* Budget (Millions of Dollars) Revenue 17,838 17,477 17,737 Expenditure 18,255 17,580 17,957 Net Income (Loss) – excluding COVID-19 (417) (103) (220) COVID-19 Expenditures and Contingencies 1,180 1,977 1,977 Net Income (Loss) (1,597) (2,080) (2,197) Notes: This report also includes our updated 2020/21 forecast and serves as our third quarter report. 6 | Budget 2021 –Summary Budget and Financial Updates Summary Budget Detail For the Fiscal Year Ending March 31 2021/22 2020/21 2020/21 Budget Forecast* Budget (Millions of Dollars) Revenue Income Taxes 4,455 4,169 4,622 Retail Sales Tax 2,274 2,066 2,021 Education Property Taxes 693 885 888 Other Taxes 1,313 1,285 1,614 Tuition Fees 412 371 389 Fees and Other Revenue 1,995 1,866 1,968 Federal Transfers 5,640 5,867 5,136 Net Income of Government Business Enterprises 850 662 772 Sinking Funds and Other Earnings 306 306 352 Contingency (100) – (25) Total Revenue 17,838 17,477 17,737 Expenditure Legislative Assembly 51 45 50 Executive Council 4 4 4 Advanced Education, Skills and Immigration 1,516 1,455 1,495 Agriculture and Resource Development 441 422 445 Central Services 338 215 215 Civil Service Commission 27 27 27 Conservation and Climate 204 152 196 Crown Services 2 2 2 Economic Development and Jobs 225 178 207 Education 3,072 2,994 3,002 Families 2,197 2,128 2,164 Finance 108 98 109 Health and Seniors Care 6,624 6,493 6,478 Indigenous and Northern Relations 31 29 33 Infrastructure 499 493 494 Justice 700 705 699 Legislative and Public Affairs 4 4 4 Mental Health, Wellness and Recovery 351 344 341 Municipal Relations 384 376 384 Sport, Culture and Heritage 79 76 81 Tax Credits** 46 59 36 Enabling Appropriations 258 282 390 Emergency Expenditures 100 47 100 Debt Servicing 994 952 1,001 Expenditures excluding COVID-19 18,255 17,580 17,957 COVID-19 Expenditures 1,180 1,977 1,977 Total Expenditures 19,435 19,557 19,934 Net Income (Loss) (1,597) (2,080) (2,197) Notes: The 2020/21 forecast and budget has been restated to be consistent with the 2021/22 budget presentation. * Represents the forecast as of third quarter. ** Tax Credits includes only those tax credits that are recorded as expenditures; other tax credits like the Education Property Tax Credit are recorded as revenue offsets. Budget 2021 – Summary Budget and Financial Updates | 7 Summary Budget 2021/22 Revenue Expenditure Modest revenue growth is forecast for 2021/22 with a Expenditures in 2021/22 are projected to decrease projected increase of $361 million, or 2.1 per cent from $122 million from the 2020/21 Forecast, or increase the 2020/21 Forecast, back in line with our pre-COVID-19 $1,478 million from the pre-COVID-19 Expenditures in Revenue in Budget 2020/21. Budget 2020/21. Income tax revenue is projected to increase by Significant expenditures have been included in the $286 million from the 2020/21 Forecast, with a 2021/22 Budget to address the ongoing impacts of $280 million increase in individual income tax revenue COVID-19 including ongoing health costs and costs and a $6 million increase in corporate income tax revenue. associated with the vaccination program among other The increase in individual income tax revenue reflects contingencies. Excluding the $1,180 million of COVID-19 moderate growth in personal income after the impacts costs, expenditures have increased $298 million from of COVID-19 in fiscal 2020/21. Budget 2020/21. Retail Sales Tax is projected to increase by $208 million Significant changes in departmental expenditures reflecting further reopening of the economy and an include a 2.3 per cent increase in Health and Seniors increase in household and business spending in 2021. Care reflecting operating cost adjustments within the regional health authorities, $23 million for various Education Property Taxes are projected to decrease cancer treatments, $40 million for Health System $192 million related to the phase-out of Education Capacity Enablement to aid in the recovery from COVID-19 Property Taxes. related backlogs, $31 million as a Contingency for Health Other Taxes are projected to increase $28 million from Transformation and $10 million for Priority Procedures the 2020/21 Forecast. Wait Times Reduction including Cataracts and Joint Replacements (hip/knee). Tuition fees set by Manitoba’s universities and colleges are projected to increase $41 million while fees and other Education has projected an increase of $70 million mainly revenue are projected to increase $129 million from the due to cost increases in the school divisions. 2020/21 Forecast. Central Services has projected an increase of $123 million Federal transfers are projected to decrease $227 million to comply with Public Sector Accounting Standards from the 2020/21 Forecast which included over requiring a change to gross accounting for federal funding $650 million in one-time federal transfers in response arrangements. In addition, the department’s expenditures to COVID-19. have also increased related to the operationalization of the Public Safety Communications Services system. Net income of Government Business Enterprises is projected to increase $188 million mainly due to partial recovery Tax Credit expenditures saw a modest increase year-over- of Manitoba Liquor and Lotteries Corporation operations year of $10 million. which were severely impacted by the COVID-19 restrictions Debt Servicing is projected to decrease by $7 million due in place for most of 2020/21. In addition, Manitoba to lower interest rates. Hydro’s Keeyask Generating Station is gradually coming into service over the next several months, generating additional revenue for 2021/22. Sinking funds and other earnings are projected to remain in-line with the 2020/21 Forecast. 8 | Budget 2021 –Summary Budget and Financial Updates 2020/21 Forecast Revenue Federal Transfers are $731 million over budget mainly due Overall, revenue is forecasted at $260 million lower to additional federal contributions to support Manitoba’s than budget for 2020/21 due to the unforeseen impacts COVID-19 response. resulting from the COVID-19 pandemic. Net income of Government Business Enterprises is Income tax revenue is forecasted at $453 million forecasted at $110 million lower than budget reflecting a lower than budget.
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