Consolidated Regulations of Manitoba

This table lists the regulations under The Income Tax Act in force on March 28, 2023 (unless otherwise noted).
Show all consolidated regulations.

General information about consolidated regulations

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.

Court of King's Bench references: References in these regulations to the Court of Queen’s Bench have been updated to reflect the change to the Court of King’s Bench. See The Court of King’s Bench Act, C.C.S.M. c. C280, s. 3.

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Repealed regulations: Regulations repealed after 2003 are listed when you show repealed regulations. Regulations repealed earlier are not available online.

Do not show repealed regulations

Regulations under C.C.S.M. Acts

Show only regulations under Acts assigned to

C.C.S.M. Title of Act
     Title of Regulation
Registration date Publication date
I10 The Income Tax Act, RSM 1988, c. I10
Applicable Percentage (Education Property and School Tax Credits) Regulation 45/2022 12 Apr. 2022 12 Apr. 2022
REPEALED: Capital Gains Tax Refund Program Regulation, M.R. 384/88 R

— repealed on 12 Jan. 2004 by M.R. 3/2004

Co-op Education and Apprenticeship Tax Credit Regulation 54/2004 30 Mar. 2004 10 Apr. 2004
Community Enterprise Development (CED) Tax Credit Regulation 231/2004 A 17 Dec. 2004 1 Jan. 2005
Education Property Tax Credit Regulation 166/2001 2 Nov. 2001 17 Nov. 2001
REPEALED: Green Energy Equipment Tax Credit Regulation, M.R. 186/2008

— repealed on 3 Dec. 2018 by M.R. 161/2018

Green Energy Equipment Tax Credit Regulation 161/2018 3 Dec. 2018 3 Dec. 2018
Income Tax Source Deductions Regulation 31/2001 8 Mar. 2001 24 Mar. 2001
Labour Sponsored Venture Capital Corporations (Tax) Regulation 235/92 18 Dec. 1992 2 Jan. 1993
REPEALED: Manitoba Equity Tax Credit Regulation, M.R. 111/99

— repealed on 10 Nov. 2017 by SM 2017, c. 40, s. 45

REPEALED: Manitoba Film and Video Production Tax Credit Regulation, M.R. 208/98

— repealed on 16 June 2011 by SM 2011, c. 41, s. 32

REPEALED: Odour-Control Tax Credit Regulation, M.R. 32/2005

— repealed on 16 June 2011 by SM 2011, c. 41, s. 32

REPEALED: School Tax Reduction (2021) Regulation, M.R. 27/2021

— repealed on 20 May 2021 by SM 2021, c. 55, s. 18

REPEALED: Small Business Corporate Tax Deduction Eligibility Regulation, M.R. 4/93

— repealed on 18 Aug. 2000 by the repeal of the enabling legislation

REPEALED: Small Business Tax Reduction Regulation, M.R. 234/89

— repealed on 18 Aug. 2000 by the repeal of the enabling legislation

Small Business Venture Capital (SBVC) Tax Credit Regulation 181/2007 A 21 Dec. 2007 5 Jan. 2008
Social Assistance Recipients' Tax Credit Eligibility Regulation 219/92 A 4 Dec. 1992 19 Dec. 1992
REPEALED: Tax Rebate Discounting Regulation, M.R. 383/88 R

— repealed on 6 Nov. 2020 by SM 2020, c. 21, s. 38