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Government: Provincial Corporate Income Tax

Taxes: Corporate Retail Payroll Capital Comparison Federal Municipal

The 13%* 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 2%** on the first $400,000 of corporate taxable income allocated to Manitoba, apportioned in accordance with federal provisions. Manitoba corporate income taxes are administered and collected by Canada Revenue Agency on behalf of the Province.

* Manitoba's general CIT rate will be reduced to 12%, effective July 1, 2009.
** Manitoba's small business rate will be reduced to 1%, effective January 1, 2009.

For detailed information, please contact:

Manitoba Finance
Taxation Division
Tel:  (204) 945-5603 or 1-800-782-0318 (Winnipeg)
         (204) 726-6153 or 1-800-275-9290 (Brandon)
Web:  www.gov.mb.ca/finance/taxation/