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The Corporation Capital Tax Act

C.C.S.M. c. C226

The Corporation Capital Tax Act

1 (1) Definitions
(2) Meaning of "associated group for a calendar year"
(3) Joint venture or partnership
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2 and 3 Repealed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
(1) and (1.1) Repealed
(2) Tax payable by financial institution
(3) Tax payable by Crown corporation
7 (1) Apportionment of tax
(1.1) Repealed
(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(3) Repealed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(2) and (3) Repealed
10 (1) Repealed
(2) Non-resident corporation
(3) and (4) Repealed
(5) Deduction from paid up capital of Crown corporation
10.1 Repealed
11 Repealed
11.1 Repealed
11.2 Repealed
12 Repealed
13 (1) Repealed
(2) Exemption for corporations exempt from income tax
(3) Crown corporations
(4) Exemption for small financial institutions
13.1 Repealed
14 Repealed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(4) to (7) Repealed
17.1 Repealed
18 to 20 Repealed
21 Change in fiscal year
22 to 51 Repealed