C.C.S.M. c. C226
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| 1
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| Definitions
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| 1.1
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| Administration and enforcement
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| 2 and 3
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| Repealed
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| 4
| (1)
| Permanent establishment
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| (2)
| Subsidiary's place of business
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| (3)
| Place of permanent establishment
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| 5
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| Rules for determining various amounts
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| 6
| (1)
| Tax payable
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| (1.1)
| Fiscal year straddling December 31, 2010
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| (2)
| Tax payable by bank or trust or loan corporation
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| (3)
| Tax payable by Crown corporation
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| 7
| (1)
| Apportionment of tax
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| (1.1)
| Limitation
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| (2)
| Fiscal year end — ceasing to have a permanent establishment
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| (3)
| Fiscal year end — sale of assets
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| 8
| (1)
| Capital of resident corporations
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| (2)
| Current accounts payable
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| (3)
| Repealed
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| (4)
| Capital of banks
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| (5)
| Capital of trust and loan corporations
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| 9
| (1)
| Capital of non-resident corporations
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| (2)
| Certain accounts excluded
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| (3)
| Exclusions from paid up capital
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| 10
| (1)
| Deductions from paid up capital
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|
| (2)
| Non-resident corporation
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| (3)
| Definitions
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| (4)
| Certain trade accounts excluded
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| 10.1
| (1)
| Capital deduction
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| (2)
| Meaning of "associated group for a calendar year"
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| (3)
| Agreement among members of associated group
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| (4)
| Minister may allocate capital deduction
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| (5)
| Multiple allocations
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| (6)
| Application
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| 11
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| Repealed
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| 11.1
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| Repealed
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| 11.2
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| Repealed
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| 12
| (1)
| Repealed
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|
| (2)
| Repealed
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| (3) to (7)
| Repealed
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| (8) and (9)
| Repealed
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| 13
| (1)
| Exemption for credit unions, co-operatives and family farm corporations
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| (2)
| Exemption for corporations exempt from income tax
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| (3)
| Crown corporations
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| (4)
| Exemption for small financial institutions
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| 13.1
| (1)
| Exemption for qualifying manufacturers
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| (2)
| Fiscal year straddling July 1, 2008
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| (3)
| "Qualifying manufacturer" defined
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| (4)
| How to determine costs
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| (5)
| How to determine costs — member of partnership
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| 14
| (1)
| Repealed
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| (2)
| Repealed
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| (3) to (7)
| Repealed
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| (8) and (9)
| Repealed
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| 15
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| Deduction for capital used outside Manitoba
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| 16
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| No payments less than $1
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| 17
| (1)
| Corporation to file return and pay tax
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| (2)
| Quarterly instalments
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| (3)
| Due dates and amount of quarterly instalments
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| (4)
| Annual instalment
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| (5)
| Transitional
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| (6)
| Transitional — qualifying manufacturer's year straddling July 1, 2008
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| (7)
| Transitional — year straddling December 31, 2010
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| 17.1
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| Repealed
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| 18 to 20
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| Repealed
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| 21
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| Change in fiscal year
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| 22 to 50
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| Repealed
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| 51
| (1)
| Regulations
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| (2)
| Repealed
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| (3)
| Effective date
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