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Government: Corporation Capital Tax

Taxes: Corporate | Retail | Payroll | Capital | Comparison | Federal | Municipal

Corporation Capital Tax is a tax on the annual paid up capital of corporations that have a permanent establishment in Manitoba. Taxable corporations do not pay on their first $10 million of taxable paid up capital. Associated corporations are required to share one $10 million deduction.

Special rules/tax rates apply in computing the taxable paid up capital/tax payable, for banks and trust and loan corporations.

Note: For fiscal years beginning after December 31, 2010, the corporation capital tax is eliminated for all corporations except banks, trust and loan corporations, and crown corporations.

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)

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