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Major Taxes in Manitoba (Federal & Provincial)

Manitoba Research and Development Tax Credit

This program targets scientific research and experimental development (as defined for federal purposes) carried on in Manitoba. Qualified expenditures must be incurred after March 11, 1992. Corporations earn a 15% non-refundable tax credit which can be applied against Manitoba corporate income tax payable in the year earned, with unused credits available for a ten-year carry-forward and a three-year carry-back (to taxation years ending after March 11, 1992). This program is administered by Canada Customs and Revenue Agency on behalf of Manitoba.

For qualified expenditures incurred after March 8, 2005 the rate of the credit is 20%.

For more information on the Manitoba Research and Development Tax Credit, contact the Federal-Provincial Relations and Research Division, Manitoba Department of Finance at (204) 945-3757.