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 for determining various amounts |
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 |
(5) | How to determine costs — member of partnership |
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 |