Manitoba community enterprise development tax credit

Corporations with a permanent establishment in Manitoba that pay at least 25% of their payroll to Manitoba residents are eligible to acquire tax-creditable shares when they invest in specific community enterprises or in community development investment pools in their communities.

The issuer of the shares is responsible for issuing a T2CEDTC (MAN.) receipt to the corporation for that investment. The receipt contains a unique serial number provided by the Manitoba government.

This refundable credit is equal to 45% of a maximum annual investment of $60,000.

The credit is now permanent.

Claiming the credit

On line 327 of Schedule 5, Tax Calculation Supplementary – Corporations, enter the total amount of the credit you are claiming.

Supporting documents – If you file your return electronically, keep your receipt in case the CRA asks for it later. Otherwise, file it with your paper return.

Forms and publications

Government partners

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