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 now eligible to acquire tax-creditable shares when they invest in specific community enterprises or in community development investment pools in their communities.

The Manitoba government will issue a receipt called slip T2CEDTC (MAN.). The shares must be issued after June 11, 2014, and before 2021.

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

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 we ask for it later. Otherwise, file it with your paper T2 return.

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