Taxation

Tax information for:

• Sole Proprietors
• Partnerships
• Corporations
• Non-Profit Organizations
• Self-Employed Individuals

Additional information for specific types of business:

• Construction
• Daycare (in your home)
• E-Commerce
• Farming
• Film
• Fishers
• Home Based Business
• Taxi and Limousines

Other federal taxes applicable to businesses:

• Excise duty : imposed on spirits, wine, and tobacco products made in Canada
• Excise taxes and special levies : imposed on jewellery, certain petroleum products, heavy automobiles and air conditioners designed for automobiles. There is also a tax imposed on insurance premiums and a charge imposed under the Air Travellers Security Charge Act.
• GST/HST
• Payroll

Provincial Business Taxes

• Corporation Capital Tax
• Health and Post Secondary Education Tax Levy
• Retail Sales Tax
• Other taxes

Municipal Business Taxes

Business owners in Winnipeg are required to pay a percentage of the assessed rental value of their premises as determined by the City Assessor. Home based businesses are exempt from business assessment, however, they must pay for a license in lieu of business tax. Contact the City of Winnipeg License Branch at 986-6420, 986-6421 or 986-6422 for more information. For businesses located outside of Winnipeg, contact your local municipal office for assessment and taxation requirements.

For more information, contact:
City of Winnipeg
Business Assessment
4th Floor - 65 Garry Street
Winnipeg, MB R3C 4K4
Phone: (204) 986-2696