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C.C.S.M. c. C226
The Corporation Capital Tax Act
| 1 | Definitions |
| 1.1 | Administration and enforcement |
| 2 and 3 | |
| 4(1) | Permanent establishment |
| (2) | Subsidiary's place of business |
| (3) | Place of permanent establishment |
| 5 | Rules |
| 6(1) | Tax payable |
| (1.1) | Fiscal year straddling December 31, 2010 |
| (2) | Tax payable by bank or trust or loan corporation |
| (3) | Tax payable by Crown corporation |
| 7(1) | Apportionment of tax |
| (2) | Fiscal year end — ceasing to have a permanent establishment |
| (3) | Fiscal year end — sale of assets |
| 8(1) | Capital of resident corporations |
| (2) | Current accounts payable |
| (3) | |
| (4) | Capital of banks |
| (5) | Capital of trust and loan corporations |
| 9(1) | Capital of non-resident corporations |
| (2) | Certain accounts excluded |
| (3) | Exclusions from paid up capital |
| 10(1) | Deductions from paid up capital |
| (2) | Non-resident corporation |
| (3) | Definitions |
| (4) | Certain trade accounts excluded |
| 10.1(1) | Capital deduction |
| (2) | Meaning of "associated group for a calendar year" |
| (3) | Agreement among members of associated group |
| (4) | Minister may allocate capital deduction |
| (5) | Multiple allocations |
| (6) | Application |
| 11 | |
| 11.1 | |
| 11.2 | |
| 12(1) | |
| (2) | |
| (3) to (7) | |
| (8) | Exemption for years ending after January 1, 1999 and beginning before January 2, 2004 |
| (9) | Non-application of subsection (8) |
| 13(1) | Exemption for credit unions, co-operatives and family farm corporations |
| (2) | Exemption for corporations exempt from income tax |
| (3) | Crown corporations |
| 13.1(1) | Exemption for qualifying manufacturers |
| (2) | Fiscal year straddling July 1, 2008 |
| (3) | "Qualifying manufacturer" defined |
| (4) | How to determine costs |
| 14(1) | |
| (2) | |
| (3) to (7) | |
| (8) | Notch provision for years ending after January 1, 1999 and beginning before January 2, 2004 |
| (9) | Non-application of subsection (8) |
| 15 | Deduction for capital used outside Manitoba |
| 16 | No payments less than $1 |
| 17(1) | Corporation to file return and pay tax |
| (2) | Quarterly instalments |
| (3) | Due dates and amount of quarterly instalments |
| (4) | Annual instalment |
| (5) | Transitional |
| (6) | Transitional — qualifying manufacturer's year straddling July 1, 2008 |
| (7) | Transitional — year straddling December 31, 2010 |
| 17.1 | |
| 18 to 20 | |
| 21 | Change in fiscal year |
| 22 to 50 | |
| 51(1) | Regulations |
| (2) | |
| (3) | Effective date |