Manitoba nutrient management tax credit

Note 

This credit is eliminated for expenditures made after April 11, 2017.

Agribusiness corporations with a permanent establishment in Manitoba are eligible for this refundable tax credit.

The credit is equal to 10% of the capital costs related to acquiring and installing environmentally sound systems for use in Manitoba that reduce the risk of nutrient transport to water and help improve water quality.

Eligible equipment includes:

  • solid-liquid separation systems
  • anaerobic digesters
  • gravity settling tanks
  • manure treatment systems
  • manure composting facilities
  • storage tanks suitable for winter manure storage by operators with fewer than 300 animal units

The assets must be acquired and available for use before April 12, 2017.

Borrowing costs are not eligible, and tax creditable capital costs will be net of any government assistance received or receivable on the eligible investment.

Claiming the credit

File Schedule 393, Manitoba Nutrient Management Tax Credit, with your return.

On line 325 of Schedule 5, Tax Calculation Supplementary – Corporations, enter the amount of the credit you are claiming.

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