HomeC.C.S.M. c. I10
The Income Tax Act
| Back to the Act | Regulations |
| 1(1) | Definitions |
| (1.1) and (1.2) | |
| (2) | "Last day of the taxation year" |
| (3) | Tax payable |
| (4) | Definitions under federal Act |
| (5) | Interpretation generally |
| (6) | Modification of federal provisions |
| TABLE | |
| (7) | Negative amounts |
| 1.1(1) | "Federal application rule" defined |
| (2) | Application of federal Act and regulations |
| 2(1) | Compound interest |
| (2) | |
| PART I | |
| INCOME TAX | |
| DIVISION I | |
| LIABILITY FOR TAX | |
| 3(1) | Individuals liable to pay tax |
| (2) | Corporations liable to pay tax |
| (3) | Exemptions |
| (4) to (6) | |
| DIVISION II | |
| COMPUTATION OF TAX | |
| INDIVIDUAL INCOME TAX | |
| Rules for Computing Tax | |
| 4(1) | Rules for computing individual's tax payable |
| (2) | "Manitoba percentage" defined |
| Basic Tax Payable 2001 and Later Years | |
| 4.1(1) | Basic tax payable 2001 taxation year |
| (2) | Basic tax payable 2002 taxation year |
| (2.1) | Basic tax payable 2003 taxation year |
| (2.2) | Basic tax payable 2004 and 2005 taxation years |
| (2.3) | Basic tax payable 2006 taxation year |
| (2.4) | Basic tax payable 2007 taxation year |
| (2.5) | Basic tax payable 2008 taxation year |
| (2.6) | Basic tax payable 2009 and subsequent taxation years |
| (3) | Basic tax payable by inter vivos trust |
| 4.2 | |
| Tax on Lump Sums | |
| 4.3 | Tax on lump sums |
| Additional Taxes | |
| 4.4 | Tax on split income |
| 4.5 | Additional minimum tax |
| Non-Refundable Tax Credits | |
| 4.6(1) | |
| (2) | Non-refundable credits for 2001 and following |
| (3) | Basic personal amount |
| (4) | Age amount |
| (5) | Claim re spouse or common-law partner |
| (6) | Eligible dependant amount |
| (7) | Infirm dependant amounts |
| (8) | Caregiver amount |
| (9) | Pension contributions and EI premiums |
| (10) | Pension income amount |
| (10.1) | Adoption costs |
| (10.2) | Children's fitness tax credit |
| (10.3) | Increased age limit for child with disability |
| (10.4) | Additional fitness credit for child with disability |
| (11) | Disability amount |
| (12) | Dependant disability amount |
| (13) | Unused tuition and education amount |
| (14) | Tuition and education amount |
| (14.1) | Transfer of tuition and education amount |
| (15) | Tuition and education amounts transferred from child |
| (15.1) and (15.2) | |
| (16) | Amounts transferred from spouse or common-law partner |
| (16.1) | Family tax benefit |
| (16.2) | Limitation |
| (17) | Medical expense amount |
| (18) | Donations tax credit |
| (19) | Interest on student loan |
| (20) | Limitations and interpretation |
| 4.7(1) | Dividend tax credit |
| (2) | Ordering |
| 4.8 | Overseas employment tax credit |
| 4.9 | Minimum tax carry-over |
| 4.9.1(1) | Graduate's tuition fee income tax rebate |
| (2) | Definitions |
| (3) | Application to deceased graduate |
| Tax Reduction | |
| 4.10(1) | |
| (2) | Family tax reduction 2001 to 2007 taxation years |
| (3) | Limitation |
| (4) | |
| Political Contribution Credit | |
| 4.11(1) | Political contribution credit 2002 to 2004 |
| (1.1) | Political contribution credit 2005 and subsequent taxation years |
| (2) | Determination of amount contributed |
| (3) | Interpretation |
| Foreign Tax Credit | |
| 4.12(1) | Foreign tax credit |
| (2) | Interpretation |
| Mutual Fund Trusts | |
| 4.13(1) | Mutual fund trust capital gains refund |
| (2) | Manitoba refundable capital gains tax on hand |
| (3) | Applying refund to other liability |
| General | |
| 4.14 | |
| 4.15 | Bankruptcy |
| 4.16(1) | |
| (2) | Application of overpayment |
| Refundable Tax Credits | |
| 5(1) | Refundable tax credits |
| (2) | Limited credits for recipients of social assistance |
| (3) | Regulations |
| (4) | No credit if return not filed |
| 5.1 | Refundable tax credits for year of death |
| 5.2(1) | More than one return in the same calendar year |
| (2) | No credit for separate return under subsection 70(2) |
| Education Property and School Tax Credits | |
| 5.3 | Definitions |
| 5.4(1) | Eligibility for education property tax credit |
| (2) | Only one spouse or partner eligible for education property tax credit |
| (3) | Education property tax credit |
| (4) | Education property tax credit for seniors |
| 5.5(1) | Eligibility for school tax credit |
| (2) | School tax credit |
| (3) | Use of table |
| 5.6(1) | Municipal tax reduction |
| (2) | Reimbursement of municipality or local government district |
| (2.1) | Payment to school board |
| (3) | Repayment of municipal tax reduction |
| (4) | Interest payable |
| (5) | Demand by minister |
| (6) | Penalty |
| (7) | Regulations re municipal tax reduction |
| Personal Tax Credit | |
| 5.7(1) | Eligibility for personal tax credit |
| (2) | Personal tax credit |
| (2.1) | Adjustments to personal credit |
| (3) | Limitation |
| (4) | Further limitation re certain dependants |
| (5) | Alternate personal tax credit claimable by only one spouse or partner |
| 5.8 | |
| 5.9 and 5.10 | |
| Primary Caregiver Tax Credit | |
| 5.11(1) | Definitions |
| (2) | Primary caregiver tax credit |
| (3) | Regulations |
| 6 | |
| CORPORATION INCOME TAX | |
| 7(1) | Tax payable by corporation |
| (2) | Small business deduction |
| (3) | Tax and small business deduction rates |
| (3.1) | Business limit and specified amounts |
| (4) | Small business deduction for credit union |
| (4.01) | Tax rate for guarantee corporation |
| (4.1) | |
| (5) | Meaning of "taxable income earned in the year in Manitoba" |
| 7.1 | |
| MANUFACTURING INVESTMENT TAX CREDIT | |
| 7.2(1) | Manufacturing investment tax credit |
| (1.1) | Refundable credit |
| (1.2) | Transitional |
| (2) | Definitions |
| (2.1) | Transitional |
| (2.2) | Qualified property acquired after March 8, 2005 includes used property |
| (2.3) | |
| (2.4) | Property acquired when available for use |
| (2.5) | Limitations |
| (3) | Credit trust beneficiary |
| (4) | Credit partnership |
| (4.1) | Tiered partnerships |
| (5) | Credit amalgamation |
| (6) | Credit winding-up |
| RESEARCH AND DEVELOPMENT TAX CREDIT | |
| 7.3(1) | Definitions |
| (2) | Deduction |
| (2.1) | Transitional |
| (2.2) | Limitations |
| (3) | Beneficiary of trust |
| (4) | Member of partnership |
| (4.1) | Tiered partnerships |
| (5) | Amalgamation |
| (6) | Winding-up |
| (7) | Renunciating tax credit |
| (8) | Exception |
| 7.4 | Limitation on deductibility |
| FILM AND VIDEO PRODUCTION TAX CREDIT | |
| 7.5(1) | Definitions, sections 7.5 to 7.12 |
| (2) | |
| (3) | Further requirements re eligible salaries |
| (3.1) | Eligible training |
| (4) and (5) | |
| 7.6(1) | Film and video production tax credit |
| (1.0.1) | Transitional |
| (1.1) | Principal owner |
| (1.2) | Only one principal owner |
| (1.3) | Frequent filming bonus involving series |
| (2) | Duplicate claims |
| (3) | Interpretation |
| (4) | Nil tax credit for registered production that does not meet eligible film requirements |
| 7.7 | Eligibility requirements for corporations |
| 7.8 | Application for tax credit |
| 7.9(1) | Criteria for eligible film |
| (2) | Ineligible productions |
| 7.10 | Application for registration |
| 7.11(1) | Deduction |
| (2) | Recovery of overpayment of tax credit |
| 7.12 | Regulations |
| 8(1) | Foreign tax credit for corporations |
| (2) | Separate credit for each foreign country |
| (3) | Interpretation |
| 9(1) | Capital gains refund |
| (2) | Manitoba refundable capital gains tax on hand |
| (3) | "Applicable tax rate" defined |
| (4) | Applying refund to other liability |
| 10 | |
| DIVISION III | |
| SPECIAL CASES | |
| CO-OP EDUCATION AND APPRENTICESHIP TAX CREDIT | |
| 10.1(1) | Refundable tax credit |
| (2) | Amount of tax credit |
| (3) | Credit for qualifying work placement |
| (4) | Restrictions |
| (5) | Credit for employment of co-op graduate |
| (6) | Restrictions |
| (6.1) | Credit for employment of journeyperson |
| (6.2) | Restrictions |
| (6.3) | Taxpayer must participate in apprenticeship program |
| (7) | Minister may issue statement |
| (8) | Regulations |
| (9) | Unused credit |
| (10) | Amalgamation |
| (11) | Winding-up |
| ODOUR-CONTROL TAX CREDIT | |
| 10.2(1) | Odour-control tax credit |
| (1.1) | Credit refundable if it relates to farming |
| (2) | Definitions |
| (2.1) | Limitations |
| (3) | Minister may issue certificate |
| (4) | Trust or partnership |
| (5) | Proportionate share |
| (5.1) | Tiered partnerships |
| (6) | Amalgamation |
| (7) | Winding-up |
| (8) | Regulations |
| GREEN ENERGY EQUIPMENT TAX CREDIT | |
| 10.3(1) | Manufacturer's refundable green energy equipment tax credit |
| (2) | Purchaser's refundable green energy equipment tax credit |
| (3) | Regulations |
| (4) | Regulations for determining amounts of tax credits |
| MANITOBA BOOK PUBLISHING TAX CREDIT | |
| 10.4(1) | Book publishing tax credit |
| (2) | Claim for credit |
| (3) | Definitions |
| (4) | Interpretation of "book publishing labour costs" |
| (5) | Eligible publisher |
| (6) | Book publishing business |
| (7) | Duplicate claims |
| (8) | Recovery of overpayment of tax credit |
| (9) | Regulations |
| (10) | Delegation |
| INTERACTIVE DIGITAL MEDIA TAX CREDIT | |
| 10.5(1) | Interactive digital media tax credit |
| (2) | Claim for credit |
| (3) | "Qualifying corporation" defined |
| (4) | Other definitions |
| (5) | Interpretation of "eligible labour costs" |
| (6) | Certificate of eligibility |
| (7) | Application for certificate of eligibility |
| (8) | Tax credit certificate |
| (9) | Application for tax credit certificate |
| (10) | Revocation of certificate |
| (11) | Effect of revocation |
| (12) | Recovery of overpayment of tax credit |
| (13) | Regulations |
| (14) | Delegation |
| 11 | |
| LABOUR-SPONSORED FUNDS TAX CREDIT | |
| 11.1(1) | Interpretation |
| (1.1) | Interpretation |
| (1.2) and (1.3) | |
| (2) | |
| (2.1) | Labour-sponsored funds tax credit |
| (3) | Proof of credit |
| (4) | Designation of credit |
| (4.1) and (4.2) | |
| (5) | Limitation on amount designated |
| (6) | Excess designation |
| (7) and (8) | |
| 11.2 to 11.4 | |
| 11.5(1) | Recovery of credit: redemption of share |
| (2) | Non-application of subsection (1) |
| (2.1) | Recovery of credit: return of capital |
| (3) | Withholding and remittance of tax |
| (4) | Liability for tax |
| (5) | Refund of tax |
| 11.5.1(1) | Tax where venture capital business discontinued |
| (2) | Tax may be waived |
| MANITOBA EQUITY TAX CREDIT | |
| 11.6(1) | Definitions |
| (2) | Delegation by minister |
| (3) | Manitoba equity tax credit |
| (4) | Report by issuer |
| (5) | Information for investment dealers |
| (6) | Return of information |
| (7) | Proof of credit |
| (8) | Regulations |
| (9) | Stock savings plan |
| MINERAL EXPLORATION TAX CREDIT | |
| 11.7(1) | "Flow-through mining expenditure" defined |
| (2) | Mineral exploration tax credit |
| (3) | Unused credit from other years |
| (4) | Taxpayer's information return |
| (5) | Information summary |
| (6) | Regulations |
| COMMUNITY ENTERPRISE DEVELOPMENT TAX CREDIT | |
| 11.8(1) | Definitions |
| (2) | Tax credit |
| (3) | Interpretation |
| (4) | Issuer must provide receipt |
| (5) | Proof of credit |
| 11.9(1) | Use of eligible investment proceeds |
| (2) | Minister may assess penalty |
| 11.10 | Restriction on transfers |
| 11.11(1) | Recovery of credit on early redemption |
| (2) | Application of subsection (1) |
| (3) | Withholding and remittance of tax |
| (4) | Liability for tax |
| (5) | Interpretation of "redeemed" |
| 11.12(1) | Regulations |
| (2) | Administration and enforcement |
| (3) | Delegation |
| COMMUNITY ENTERPRISE INVESTMENT TAX CREDIT | |
| 11.13(1) | Definitions |
| (2) | Deduction from tax otherwise payable |
| (3) | Tax credit |
| (4) | Interpretation |
| (5) | CEI tax credit receipt |
| (6) | Proof of credit |
| 11.14(1) | Use of eligible investment proceeds |
| (2) | Minister may assess penalty |
| 11.15 | Restriction on transfers |
| 11.16(1) | Recovery of credit on early redemption or return of capital |
| (2) | Exceptions |
| (3) | Withholding and remittance of tax |
| (4) | Liability for tax |
| (5) | Interpretation |
| 11.17(1) | Regulations |
| (2) | Administration and enforcement |
| (3) | Delegation |
| 12 | |
| FARMER'S AVERAGING PROVISION | |
| 13(1) | Tax payable on averaging |
| (2) | Application of subsection (1) |
| (3) | Farmer averaging under federal Act |
| (4) | Overpayment on averaging |
| (5) | Application of Part I in case of averaging |
| (6) | Revoking election to average |
| DIVISION IV | |
| RETURNS, ASSESSMENTS AND OBJECTIONS, PAYMENTS AND REFUNDS | |
| RETURNS | |
| 14(1) | Application of federal provisions (returns, estimate of tax, assessment and withholding) |
| (2) | Regulations re withholding |
| 15(1) | Reassessment |
| (2) | |
| 16 and 17 | |
| PAYMENT OF TAX | |
| 18(1) | Instalment payable by farmer or fisher |
| (2) | Provincial instalment linked to federal instalment |
| 19(1) | Instalments payable by others |
| (2) | Provincial instalments linked to federal instalments |
| 20 | Where instalments not required |
| 21(1) | Application of federal provision (payments by corporations) |
| (2) | Payments where collection agreement in effect |
| (3) to (6) | |
| 22 | Application of federal provisions (returns, payments and interest) |
| 23 | Interest on instalments |
| 24 | |
| PENALTIES | |
| 25(1) | Penalty for failure to file return |
| (2) and (3) | |
| (4) | Collection agreement |
| 26(1) | "Return" |
| (2) | Repeated failures |
| (3) | |
| (4) | Collection agreement |
| 27 | Late or deficient instalments |
| 27.1(1) | Misrepresentation in tax planning arrangements |
| (2) | Limitation |
| REFUND OF OVERPAYMENT | |
| 28 | |
| 28.1(1) | Application of federal provisions (refunds) |
| (2) | Application of refund to provincial debt |
| OBJECTIONS TO ASSESSMENTS | |
| 29(1) | Application of federal provisions (objections) |
| (2) | |
| DIVISION V | |
| APPEALS TO THE COURT OF QUEEN'S BENCH | |
| 30(1) | Right of appeal |
| (2) | Matters that can be appealed |
| (3) | Notice of appeal |
| (4) | Service of notice of appeal |
| (5) | Contents of notice |
| (6) | Fee on appeal |
| 31(1) | Service of reply to appeal notice |
| (2) | Striking out of notice of appeal |
| (3) | Reply |
| (4) | Disposal of appeal where notice struck out |
| (5) | Disposal of appeal where reply struck out |
| 32(1) | Appeal deemed an action |
| (2) | Pleading of other matters |
| (3) to (4) | |
| 33 | Application of federal provisions (irregularities, extension of time and hearings in camera) |
| 34 | Practice respecting appeals |
| 35 | |
| PART II | |
| ADMINISTRATION AND ENFORCEMENT | |
| ADMINISTRATION | |
| 36(1) | Application of federal provisions (administration, garnishment and proceedings to collect) |
| (2) | Application |
| 36.1 | Remission of provincial portion of federal tax remitted |
| 37(1) | Regulations |
| (2) | Application of federal regulations |
| (3) | Publication of regulations required |
| (4) | Canada Gazette |
| (5) | Retroactive effect |
| ENFORCEMENT | |
| 38 | Recovery of amount payable |
| 39(1) | Certification of amount payable |
| (2) | Collection agreement |
| 40 | |
| 41 | Acquisition of taxpayer's interest |
| 42 | Payment of money seized from debtor |
| 43 | Warrant for goods |
| 44 | Seizure of chattels |
| 45(1) | Taxpayer leaving Canada or defaulting |
| (2) | |
| 46(1) | Application of federal provisions (withholding) |
| (2) | Assessment |
| (3) | Application of penalty to amounts over $500 |
| (4) | Limitation on penalty not to apply |
| 47 | Liability of directors of corporation |
| GENERAL | |
| 48(1) | Keeping of books |
| (2) | Application of federal provisions (records) |
| (3) to (7) | |
| 49 | Application of federal provisions (inspections, privilege, information return and corporate execution) |
| 50 to 51 | |
| 52(1) | Failure to comply with regulations |
| (2) | Penalty |
| 53 | |
| 53.1(1) | General anti-avoidance rule |
| (2) | Tax consequences to be determined |
| (3) | Additional rules for determining tax consequences |
| (4) | Request for determination of tax consequences |
| (5) | Minister's response to request |
| (6) | Method of determining tax consequences |
| 53.1.1 | Conferral of benefit |
| 53.2(1) | "Untaxed income" defined |
| (2) | Provincial tax avoidance |
| (3) | Computation of tax payable |
| (4) | Application |
| (5) | |
| OFFENCES AND PENALTIES | |
| 54(1) | Offence and penalty |
| (2) | Compliance order |
| (3) | Saving provision |
| 55(1) | Penalty for evading the Act or regulations |
| (2) | Offence re refund or credit |
| (3) | Offences by officers and directors |
| 56 | Discretion of minister as to proceedings |
| 57(1) | Revealing confidential information |
| (2) | Limitation |
| 57.1(1) | Requirement to provide specified information |
| (2) | Use of information |
| (3) | "Specified information" defined |
| (4) | "Specified information" exclusions |
| 58 | Liability of officers or agents of corporation |
| 59 | Minimum penalties mandatory |
| PROCEDURE AND EVIDENCE | |
| 60(1) | Application of federal provisions (information and evidence) |
| (2) | |
| (3) to (10) | |
| (11) | Judicial notice of order and agreements |
| (12) to (15) | |
| (16) | Proof of collection agreements |
| (17) | |
| (18) | Certificate of treasurer as proof |
| (19) | Documents issued or signed by federal officials |
| PART III | |
| COLLECTION OF TAX | |
| COLLECTION AGREEMENT | |
| 61(1) | Making of collection agreement |
| (2) | Amendment of collection agreement |
| (3) | Exercise of powers by minister |
| (4) | Deputy head |
| (5) | Authority to collect taxes |
| (6) | Minister of Finance may exercise powers of minister |
| PAYMENTS ON ACCOUNT | |
| 62(1) | Application of payments by minister |
| (2) | Relief of taxpayer |
| DEDUCTIONS AT SOURCE | |
| 63 | No action for tax remitted |
| 64(1) | Relief of tax payer |
| (2) | Recovery of overdeductions |
| NON-AGREEING PROVINCES | |
| 65(1) | Definitions |
| (2) | Authority to make adjusting payment |
| (3) | Adjusting payment to be made by Canada |
| (4) | Calculation of adjusting payment |
| (5) | No recovery of amounts deducted |
| (6) | Credit |
| (7) | Overpayments |
| (8) | Source of payment by Canada |
| RECIPROCAL ENFORCEMENT OF JUDGMENTS | |
| 66(1) | Enforcement in other provinces |
| (2) | Registration |
| (3) | Regulations in aid |
| PART IV | |
| TAX REBATE DISCOUNTING | |
| 67(1) | Definitions |
| (2) | All manners of acquiring right included |
| 68 | Administration |
| 69(1) | Registration required |
| (2) | Application for registration |
| 70(1) | Limitation of discount |
| (2) | No further fees or charges |
| (3) | Consideration to be in cash or by cheque |
| (4) | Payment of excess to taxpayer |
| (5) | Payment of excess to Receiver General |
| (6) | Proof of payment |
| 71(1) | Information to taxpayer |
| (2) | Maintenance of records |
| 72(1) | Designation of investigators |
| (2) | Examination of records |
| (3) | Discounter to produce documents |
| (4) | Powers of investigator under Evidence Act |
| (5) | Non-application of section 86 |
| 73 | Returns |
| 74 | Regulations |
| 75(1) | Offences and penalties |
| (2) | Offences by officers and directors |
| (3) | Revocation of registration |
| (4) | Payment to taxpayer |
| 76(1) | Suspension |
| (2) | Appeal |
