Canada: Tax credit measures extended, enhanced (Manitoba)

Canada: Tax credit measures (Manitoba)

Manitoba's budget implementation Bill 2 received Royal Assent on 6 November 2020, thereby enacting several income tax measures that were introduced in Manitoba's 2020 budget.


Manitoba Bill 2 includes corporate tax measures announced in the province's 2020 budget and originally included in Bill 34. Bill 2 includes measures relating to the following tax credits:

  • Make the manufacturing investment tax credit permanent
  • Enhance the child care centre development tax credit
  • Enhance the film and video production tax credit
  • Extend the mineral exploration tax credit to 31 December 2023
  • Extend the cultural industries printing tax credit to 31 December 2021
  • Extend the community enterprise development tax credit to 31 December 2021

Other measures

With Bill 2, the thresholds for Manitoba's health and post-secondary education tax levy (payroll tax) are increased, and probate fees are repealed.

The bill also includes measures to harmonize the province with certain federal deadline and time-limit extensions.

Read a November 2020 report prepared by the KPMG member firm in Canada

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