WINNIPEG - Manitoba's Progressive Conservative government released its 2017-18 budget Tuesday. Here is a look at some of the winners and losers:

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WINNIPEG - Manitoba's Progressive Conservative government released its 2017-18 budget Tuesday. Here is a look at some of the winners and losers:

Winners:

Current taxpayers: Budget contains no new increases to personal or business taxes.

Future taxpayers: Overall deficit is $840 million, but that is $32 million less than last year.

Political parties: Maximum tax credit for political donations is being boosted to $1,000 from $650 next year.

Working parents: The province says it is creating more than 500 licensed child-care spaces in both daycares and homes.

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Losers:

Students: A post-graduate tuition fee income-tax rebate for students remaining in Manitoba to work is being cut starting next year. It was worth up to $2,500 a year per person.

Caregivers: A tax credit for unpaid caregivers who help relatives stay in their own homes is being capped at $1,400 a year.

Researchers: The Research and Development Tax Credit for scientific development is being cut to 15 per cent from 20.

Low-wage earners: For the second year in a row, the budget makes no mention of an increase to the province's $11-an-hour minimum wage.