C.C.S.M. c. C226
The Corporation Capital Tax Act
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| 1
| (1)
| Definitions
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| (2)
| Meaning of "associated group for a calendar year"
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| (3)
| Joint venture or partnership
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| 1.1
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| Administration and enforcement
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| 2 and 3
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| Repealed
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| 4
| (1)
| Permanent establishment
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| (2)
| Subsidiary's place of business
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| (3)
| Place of permanent establishment
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| 5
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| Rules for determining various amounts
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| (1) and (1.1)
| Repealed
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| (2)
| Tax payable by financial institution
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| (3)
| Tax payable by Crown corporation
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| 7
| (1)
| Apportionment of tax
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| (1.1)
| Repealed
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| (2)
| Fiscal year end — ceasing to have a permanent establishment
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| (3)
| Fiscal year end — sale of assets
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| 8
| (1)
| Capital of resident corporations
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| (2)
| Current accounts payable
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| (3)
| Repealed
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| (4)
| Capital of banks
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| (5)
| Capital of trust and loan corporations
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| 9
| (1)
| Capital of non-resident corporations
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| (2) and (3)
| Repealed
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| 10
| (1)
| Repealed
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| (2)
| Non-resident corporation
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| (3) and (4)
| Repealed
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| (5)
| Deduction from paid up capital of Crown corporation
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| 10.1
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| Repealed
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| 11
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| Repealed
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| 11.1
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| Repealed
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| 11.2
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| Repealed
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| 12
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| Repealed
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| 13
| (1)
| Repealed
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| (2)
| Exemption for corporations exempt from income tax
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| (3)
| Crown corporations
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| (4)
| Exemption for small financial institutions
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| 13.1
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| Repealed
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| 14
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| Repealed
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| 15
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| Deduction for capital used outside Manitoba
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| 16
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| No payments less than $1
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| 17
| (1)
| Corporation to file return and pay tax
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| (2)
| Quarterly instalments
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| (3)
| Due dates and amount of quarterly instalments
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| (4) to (7)
| Repealed
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| 17.1
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| Repealed
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| 18 to 20
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| Repealed
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| 21
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| Change in fiscal year
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| 22 to 51
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| Repealed
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