Manitoba child care centre development tax credit

This refundable income tax credit applies to the creation of licensed child care centres.

Manitoba will issue a tax credit certificate to taxable private corporations that create, after March 12, 2018, new child care centres. The credit can reach $10,000 over five years per infant or preschool space created. The corporation must not be primarily engaged in child care services.

Claiming the credit

On line 889 of Schedule 5, Tax Calculation Supplementary – Corporations, enter the certificate number.

On line 328, enter the amount of the credit you are claiming.

Forms and publications

• Schedule 5, Tax Calculation Supplementary – Corporations

Government partners

• Manitoba Finance – Corporation Tax Credits
• Manitoba (provincial site)