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Consolidated Regulations of Manitoba

This table lists the regulations under The Income Tax Act in force on July 18, 2018 (unless otherwise noted).
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Consolidation status: Amendments to regulations are consolidated as time and resources permit. They are usually current to within 90 days or less. A note on the first page of the consolidated regulation indicates any amendments that are not yet included, either because they are not yet in force or because the consolidation is still in progress. A retroactive amendment is consolidated as of the day it is registered, not as of the day it is deemed to have come into force.

Previous versions: If a regulation is consolidated on or after May 1, 2014, the previous version will continue to be available online. To access a previous version, click the A (archive) link beside the number of the regulation.

Official status: A consolidated regulation published in the PDF format on this website is an official copy unless otherwise indicated. It is presumed to be an accurate statement of the regulation for the period shown in the footer. For more information about official copies of Acts and regulations, see Part 5 (Proof of Legislation) of The Statutes and Regulations Act.

Publication date: The publication date shown for a regulation published before May 1, 2014 is the date of publication in the Manitoba Gazette. For a regulation published after that day, it is the date the regulation was first published on the Manitoba Laws website.

Legislative history: You can view the legislative history of regulations by showing amending regulations. You can also check the table of corrections and minor amendments for notice of changes made to a regulation pursuant to The Statutes and Regulations Act.

Missing forms, maps, diagrams: Not all the forms, maps, tables and diagrams in the current regulations are available online. In their place, you will find a note indicating where the missing form or other information may be found.

Repealed regulations: Regulations repealed after 2003 are listed when you show repealed regulations. Regulations repealed earlier are not available online.

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Regulations under C.C.S.M. Acts

Show only regulations under Acts assigned to

C.C.S.M. Title of Act
     Title of Regulation
Amendments Publication date
I10 The Income Tax Act, RSM 1988, c. I10
Co-op Education and Apprenticeship Tax Credit Regulation 54/2004 10 Apr 2004
17/2007 24 Feb 2007
106/2009 11 Jul 2009
Community Enterprise Development (CED) Tax Credit Regulation 231/2004 A 1 Jan 2005
127/2009 22 Aug 2009
255/2014 10 Nov 2014
57/2018 2 May 2018
Education Property Tax Credit Regulation 166/2001 17 Nov 2001
181/2004 16 Oct 2004
Green Energy Equipment Tax Credit Regulation 186/2008 20 Dec 2008
126/2009 22 Aug 2009
Income Tax Source Deductions Regulation 31/2001 24 Mar 2001
erratum 31 Mar 2001
Labour Sponsored Venture Capital Corporations (Tax) Regulation 235/92 2 Jan 1993
36/95 18 Mar 1995
48/96 30 Mar 1996
252/96 28 Dec 1996
261/97 17 Jan 1998
136/2000 21 Oct 2000
Small Business Corporate Tax Deduction Eligibility Regulation 4/93 23 Jan 1993
Small Business Tax Reduction Regulation 234/89 7 Oct 1989
264/91 21 Dec 1991
Small Business Venture Capital (SBVC) Tax Credit Regulation 181/2007 A 5 Jan 2008
6/2009 24 Jan 2009
118/2010 28 Aug 2010
158/2014 30 May 2014
128/2015 4 Aug 2015
Social Assistance Recipients' Tax Credit Eligibility Regulation 219/92 19 Dec 1992
190/96 28 Sep 1996
178/2004 16 Oct 2004
Tax Rebate Discounting Regulation 383/88 R 8 Oct 1988
161/2004 11 Sep 2004
145/2009 19 Sep 2009