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Government: Provincial Corporate Income Tax

Taxes: Corporate Retail Payroll Capital Comparison Federal Municipal

The 12% basic provincial corporate income tax rate in Manitoba is applied to corporate taxable income allocated to the Province.

Corporations eligible for the federal small business tax rate reduction pay 1% on the first $400,000 of corporate taxable income allocated to Manitoba, apportioned in accordance with federal provisions. The small business income tax rate will be reduced to zero, effective December 1, 2010.

Manitoba corporate income taxes are administered and collected by Canada Revenue Agency on behalf of the Province.

For more information on corporation income taxation in Manitoba, contact:

Manitoba Finance,
Taxation, Economic and Intergovernmental Fiscal Research Division:
Tel:       (204) 945-3757
Fax:      (204) 945-5051
Web:    www.gov.mb.ca/finance/ctaxes.html