Manitoba – Provincial corporation tax
The lower rate of Manitoba income tax is 0%.
The income eligible for the lower rate is determined using the Manitoba business limit. The Manitoba business limit is $500,000 effective January 1, 2019. It was previously $450,000.
When the business limit changes during the tax year, you have to base your calculation on the number of days in the year that each limit is in effect.
The higher rate of Manitoba income tax is 12%.
This rate applies to all income not eligible for the lower rate.
For more information, see Dual tax rates.
Reporting the tax
You can use Schedule 383, Manitoba Corporation Tax Calculation, to help you calculate your Manitoba tax before the application of credits. You do not have to file it with the return. See the schedule for more details.
On line 230 of Schedule 5, Tax Calculation Supplementary – Corporations, enter the amount of tax calculated.
Claiming the credits
Manitoba offers different tax credits. Details of each credit can be found in the following pages and their associated schedules:
- Additional deduction for credit unions
- Book publishing tax credit
- Child care centre development tax credit
- Community enterprise development tax credit
- Cooperative development tax credit (ended – only carry-forward amounts allowed)
- Cultural industries printing tax credit
- Film and video production tax credit
- Foreign tax credit
- Green energy equipment tax credit
- Interactive digital media tax credit
- Manufacturing investment tax credit
- Odour-control tax credit (ended – only carry-forward amounts allowed)
- Paid work experience tax credit
- Rental housing construction tax credit (ended – see transitory measures)
- Research and development tax credit
- Small business venture capital tax credit
Forms and publications
- Manitoba (provincial site)
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