Corporation Capital Tax

Corporation Capital Tax is a tax on the annual paid up capital of corporations that have a permanent establishment in Manitoba. Taxable corporations do not pay on their first $10 million of taxable paid up capital. Associated corporations are required to share one $10 million deduction. Special rules/tax rates apply in computing the taxable paid up capital/tax payable, for banks and trust and loan corporations.

Note: For fiscal years beginning after December 31, 2010, the corporation capital tax is eliminated for all corporations except banks, trust and loan corporations, and crown corporations.

Manitoba Tax Publications

• Bulletins
• Notices
• The Corporation Capital Tax Act and Regulations

Manitoba Tax Forms

Interest Rates