The City of Winnipeg and Province of Manitoba are committed to enhancing an already competitive and balanced corporate tax environment. Winnipeg’s strong economic performance and the government’s commitment to economic growth have resulted in a decrease in business and personal taxes since the early 2000’s. 

City of Winnipeg Taxation Highlights

• Zero percent increase in property tax – 12 years of tax freezes and reductions
• Introduction of the small business tax credit
• Elimination of business tax for small businesses in 2009. Small business accounts for one third of businesses located in Winnipeg

Province of Manitoba Taxation Highlights

• Corporation Income Tax reduced to 12% in 2010 with reductions planned for the future
• As of December 1, 2010 the small business income tax will be eliminated
• Accelerated Capital Cost Allowance (CCA) for Machinery and Equipment. 50% straight-line accelerated CCA for manufacturing equipment will be extended for an additional year. After 2010, CCA calculation will return to a declining balance basis, with a 50% rate for 2010, a 40% rate for 2011 and 30% rate for subsequent years
• Elimination of the Corporation Capital Tax for manufacturers who use more than 50% of their labour and capital in Manitoba for manufacturing and processing activities. The general CCT will be (except for Crown Corporations) eliminated by December 31, 2010
• A fully refundable 20% Research and Development Tax Credit for scientific research and experimental development (R&D) expenditures under an eligible contract with a qualifying research institute in Manitoba
• Journeypersons Hiring Incentive (Co-op Education & Apprenticeship Tax Credits) is available to employers hiring recent apprenticeship graduates. The credit is equal to 5% of each journeyperson’s salary/wages (net of other government assistance), up to $2,500 for each of the first two 12-month periods of permanent, full-time employment
• Manufacturing Investment Tax Credit increased from 35% to 70% January 1, 2008. The credit will be extended until December 31, 2011
• Manitoba Film and Video Production Tax Credit extended to March 1, 2014. Production companies commencing principal photography after March 2010, may elect to claim either the maximum 65% film tax credit based on eligible labour costs, or a new 30% tax credit based on production costs incurred and paid for labour, goods and services provided in Manitoba directly attributable to the production 
• Interactive Digital Media Tax Credit to develop and produce interactive digital media projects in Manitoba may receive a refundable corporate income tax credit equal to 40% of Manitoba labour costs on eligible projects
• Book Publishing Tax Credit provides a refundable income tax credit equal to 40% of eligible Manitoba labour costs, and a 10% bonus for all books printed on forest-friendly paper