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C.C.S.M. c. C226
The Corporation Capital Tax Act
| 1 | (1) | Definitions |
| (2) | Meaning of "associated group for a calendar year" | |
| 1.1 | Administration and enforcement | |
| 2 and 3 | Repealed | |
| 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 |
| (1.1) | Limitation | |
| (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| (3) | Repealed | |
| (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 | |
| (5) | Deduction from paid up capital of Crown corporation | |
| 10.1 | (1) | Capital deduction |
| (2) | Repealed | |
| (3) | Agreement among members of associated group | |
| (4) | Minister may allocate capital deduction | |
| (5) | Multiple allocations | |
| (6) | Application | |
| 11 | Repealed | |
| 11.1 | Repealed | |
| 11.2 | Repealed | |
| 12 | (1) | Repealed |
| (2) | Repealed | |
| (3) to (7) | Repealed | |
| (8) and (9) | Repealed | |
| 13 | (1) | Exemption for credit unions, co-operatives and family farm corporations |
| (2) | Exemption for corporations exempt from income tax | |
| (3) | Crown corporations | |
| (4) | Exemption for small financial institutions | |
| 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| 14 | (1) | Repealed |
| (2) | Repealed | |
| (3) to (7) | Repealed | |
| (8) and (9) | Repealed | |
| 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 | Repealed | |
| 18 to 20 | Repealed | |
| 21 | Change in fiscal year | |
| 22 to 50 | Repealed | |
| 51 | (1) | Regulations |
| (2) | Repealed | |
| (3) | Effective date |