Manitoba cooperative development tax credit

You can no longer earn this credit, as it was eliminated for contributions made after April 11, 2017. You can only carry forward the non-refundable, unused, unexpired credit for 10 tax years.

Claiming the carryforward

File a completed Schedule 390, Manitoba Cooperative Development Tax Credit, with your return.

On line 609 of Schedule 5, Tax Calculation Supplementary – Corporations, enter the amount of the non-refundable, unused, and unexpired credit carried forward from previous years and applied to reduce tax payable in the current year.

Forms and publications

• Schedule 390, Manitoba Cooperative Development Tax Credit
• Schedule 5, Tax Calculation Supplementary – Corporations

Government partners

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