Taxation Business Guide

What is a Business Guide?

The Canada/Manitoba Business Service Centre created Business Guides to help you navigate through the wide range of programs and services in a specific area as well as related regulations that may affect your business venture. Business Guides featuring other topics of interest are also available by contacting the Canada/Manitoba Business Service Centre at 204-984-2272 (in Winnipeg) or 1-800-665-2019 (toll free in Canada) or by e-mail at manitoba@canadabusiness.mb.ca.

Note: In addition to providing an immediate clickable link when viewing these documents online, we have suggested search words/terms to assist you in future for additional program and/or service information searches on our or other sites.

TABLE OF CONTENTS

• Financial Assistance
• Information Services
• Tax Services
• Tax Information for Businesses
• Tax Information for Employers
• Tax Information for Non-Profit Organizations

Financial Assistance

Canadian Film or Video Production Tax Credit
Canadian Audio-Visual Certification Office (CAVCO)
Canadian Heritage
Phone: 1-888-433-2200
Internet: http://www.pch.gc.ca/pgm/bcpac-cavco/pgm/cipc-cptc/cipc-cptc-eng.cfm
Search words: Canadian Film or Video Production Tax Credit

The objective of this Tax Credit is to encourage Canadian programming and to develop an active domestic production sector. This fully refundable credit is available at the rate of 25% of the qualified labour expenditure of an eligible production.

Film or Video Production Services Tax Credit (PSTC)
Canadian Audio-Visual Certification Office (CAVCO)
Canadian Heritage
Phone: 1-888-433-2200
Internet: http://www.pch.gc.ca/pgm/bcpac-cavco/pgm/cisp-pstc/pubs/pstc/101-eng.cfm
Search words: Film or Video Production Services Tax Credit

The Production Service Tax Credit (PSTC) is designed to enhance Canada as a location of choice for film and video productions employing talented Canadians, as well as strengthening the industry and securing investment. The PSTC is available at a rate of 16% of qualified Canadian labour expenditures.

Manitoba Film and Video Production Tax Credit
Manitoba Entrepreneurship, Training & Trade and Manitoba Film & Sound Recording Development Corporation
Phone: 204-947-2040
Internet: http://www.gov.mb.ca/ctt/invest/busfacts/govt/fv_taxcredit.html  
Search words: Manitoba film and video production tax credit

The Manitoba Film and Video Production Tax Credit is a refundable corporate income tax credit available to qualifying producers of eligible Manitoba productions and co-productions. The Film and Video Production Tax Credit provides production companies with a 45% - 65% tax credit based on eligible Manitoba labour expenses. Under certain circumstances, the salary of qualifying non-residents may be deemed eligible for the tax credit.

Manitoba Film Loan Guarantee Program
Manitoba Entrepreneurship, Training & Trade
Margaret Kelly, Business Consultant
Phone: 204-945-7721 or Toll Free 1-800-665-2019

The Manitoba Film Loan Guarantee Program is designed to encourage continued growth of the film industry, which will result in job creation and indirect economic benefits within the Province. Loan guarantee to a maximum of 20% is provided for the financing of film projects including feature films, television programs and series.

Scientific Research and Experimental Development (SR&ED) Program
Canada Revenue Agency - CRA
Phone: Toll free 1-800-959-5525 (English) or 1-800-959-7775 (French)
Forms & Publications: 1-800-959-2221
Internet: http://www.cra-arc.gc.ca/sred/
Search words: SR&ED, CRA

This program offers income tax incentives to Canadians who conduct scientific research and experimental development (SR&ED) in Canada.  Investment tax credits are available for expenditures such as wages, materials, machinery, equipment, some overhead, and SR&ED contracts. Canadian corporations, proprietorships, partnerships and trusts can receive an investment tax credit between 20% to 35% for qualifying SR&ED expenditures.

Information Services

Employee or Self-Employed?
Canada Revenue Agency - CRA
Phone: Toll free 1-800-959-5525 (English) or 1-800-959-7775 (French) 
Forms & Publications: 1-800-959-2221
Internet: http://www.cra-arc.gc.ca/E/pub/tg/rc4110/
Search words: Employee or Self-Employed

This guide will help to determine if a worker is an employee or a self-employed individual, and thus if there is an employer-employee relationship or a business relationship. You can order this publication from their website or by phone as noted above.

Finance and Taxation Information for Enterprises
Statistics Canada - SC
Phone: 204-983-4020 (press "0" to bypass messaging) or Toll free 1-800-263-1136
Fax: 1-877-287-4369
TTY: 1-800-363-7629
E-mail: infostats@statcan.gc.ca
Internet: http://www.statcan.ca/start.html
Search words: Finance and Taxation Information, Statistics Canada

For a fee, provides financial and taxation statistics on incorporated companies operating in Canada.  Topics included in these records are enterprise financial and taxation statistics on:  assets, liabilities, shareholder's equity, revenues, expenses, profits and retained earnings, statement of change in financial position, reconciliation of profits to taxable income, taxable income and income taxes payable.

Guide for Canadian Small Business
Canada Revenue Agency - CRA
Phone: Toll free 1-800-959-5525 (English) or 1-800-959-7775 (French)
Forms & Publications: 1-800-959-2221
Internet: http://www.cra-arc.gc.ca/E/pub/tg/rc4070/README.html
Search words: Guide for Canadian Small Business

The guide is targeted primarily at new and prospective businesses. Some of the information contained in the guide is: setting up a business; the goods and services tax/harmonized sales tax; excise taxes and duties; payroll deductions; income tax; audits; objections and appeals; how to get information from the Canada Revenue Agency; summary of important dates for businesses; and frequently used Web sites for small businesses .

Employer Visits Program
Canada Revenue Agency - CRA
Phone: Toll free 1-800-959-5525 (English) or 1-800-959-7775 (French)
Internet: http://www.cra-arc.gc.ca/tx/bsnss/sm/rsrcs-eng.html
Search words: Employer visits, CRA

Canada Revenue Agency offers personalized visits to new employers to help them by providing information and assistance with recording, withholding or reporting requirements for employee earnings, income tax, Canada Pension Plan, or Employment Insurance contributions.

Regulating Tax Rebate Discounting Businesses
Canada Revenue Agency - CRA
Phone: 613-941-8864
Internet: http://www.cra-arc.gc.ca/esrvc-srvce/tx/bsnss/dscntrs/menu-eng.html
Search words: Information for Discounters, CRA

The Tax Rebate Discounting Act regulates tax discounting businesses. The Act is designed to protect consumers who choose to use a discounting service to get cash now rather than wait for a future income tax refund.  

Small Business Information Seminars
Canada Revenue Agency - CRA
Seminar Location: 805 - 401 York Avenue, Winnipeg, MB
Phone: 204-983-3994
Internet: http://www.cra-arc.gc.ca/vnts/mb/wn-txbs-eng.html
Search words: Events and Seminars, CRA

This program benefits the small business entrepreneur and is intended to help those who are about to start a business, as well as those who have just begun to operate a business. Topics covered: Payroll, Income Tax, GST/HST and E-services. For a list of upcoming seminars, please consult the website.

Tax Services

Business Number - BN
Canada Revenue Agency - CRA
Phone: Toll free 1-800-959-5525 (English) or 1-800-959-7775 (French)
Internet: http://www.cra-arc.gc.ca/tx/bsnss/tpcs/bn-ne/wrks-eng.html
Search words: Business Number, CRA

The Business Number (BN) is a federal numbering system which is assigned to a business (one business, one number) to deal with the Canada Revenue Agency (CRA). You only need a BN if you require any one of the following business accounts: GST/HST, Payroll, Corporate income tax, Import/Export.

E-services for businesses
Canada Revenue Agency
Phone: Toll free 1-800-959-5525 (English) or 1-800-959-7775 (French)
Internet: http://www.cra-arc.gc.ca/esrvc-srvce/tx/bsnss/menu-eng.html
menu-e.htm
Search words: E-services for businesses, CRA

Businesses can access account information, file a return, register a business, make online requests, access services for payroll, make an electronic payment, download or order forms and publications, and more through Canada Revenue Agency's (CRA) electronic services.

My Business Account
Canada Revenue Agency
Phone: Toll free 1-800-959-5525 (English) or 1-800-959-7775 (French)
Internet: http://www.cra-arc.gc.ca/esrvc-srvce/tx/bsnss/myccnt/menu-eng.html
Search words: My Business Account, CRA

My Business Account is a way for business owners (including directors and officers of corporations) to access GST/HST, payroll, corporation income taxes, excise taxes, excise duties and other levies account information online.

Objections and Appeals - Income Tax Act/Excise Tax Act
Canada Revenue Agency - CRA
Phone: Toll free 1-800-959-5525 (English) or 1-800-959-7775 (French)
Internet: http://www.cra-arc.gc.ca/gncy/prgrms_srvcs/dsgr/ncm_tx-eng.html
Search words: Objections and Appeals, CRA

This service allows taxpayers to formally dispute an assessment for income tax, excise tax or GST/HST.  Certain restrictions apply, including time limits.

Online Requests for Business
Canada Revenue Agency - CRA
Phone: Toll free 1-800-959-5525 (English) or 1-800-959-7775 (French)
Internet: http://www.cra-arc.gc.ca/eservices/tax/business/requests/menu-e.html
Search words: Online Requests for Business, CRA

This service lets business clients inform the Canada Revenue Agency via the Internet of an action or review they want them to do, request items they require or inform them of communication items they no longer wish to receive.

TAXcess
Manitoba Finance - Taxation Division
415 - 401 York Avenue, Winnipeg, MB R3C 0P8
Phone: 204-945-5603 or Toll free 1-800-782-0318
Fax: 204-945-0896
E-mail: TAXcess@gov.mb.ca
Internet: https://taxcess.gov.mb.ca/
Search words: TAXcess

TAXcess is an online service you can use to file, pay and view your Manitoba business tax accounts. With TAXcess, you can file all retail sales tax and monthly payroll tax returns online. It's simple, secure and available 24 hours a day, seven days a week.

TeleReply
Canada Revenue Agency - CRA
Phone: Toll free 1-800-959-2256
Internet: http://www.cra-arc.gc.ca/tx/bsnss/tpcs/pyrll/pymnts/nrmt/tlrply/menu-eng.html
Search words: Telereply, CRA, Manitoba

Employers can inform CRA by phone if they have no payroll deductions remittance to make during a remittance period. This service is fast, free and easy to use. It is available every day except Sundays and statutory holidays. You receive immediate confirmation that your information has been received.

Tax Information for Businesses

Business Assessment and Taxation
City of Winnipeg
Property Assessment Department
Main Floor, 457 Main Street, Winnipeg, MB  R3B 1B5
Phone: 311 or Toll Free 1-877-311-4974
Internet: http://www.winnipegassessment.com
Search words: Business Assessment and Taxation, City of Winnipeg

Business owners 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 a Home Occupancy Permit (contact the City of Winnipeg Zoning and Permits Branch at 311, for more information). For businesses located outside of Winnipeg, please contact your local municipal office for assessment and taxation requirements.

Corporation Capital Tax
Manitoba Finance - Taxation Division
101 - 401 York Avenue, Winnipeg, MB  R3C 0P8
Phone: 204-945-5603 or Toll free 1-800-782-0318
E-mail: MBTax@gov.mb.ca
Internet: http://www.gov.mb.ca/finance/taxation/taxes/corporation.html
Search words: Corporation Capital Tax, Manitoba

A tax paid by corporations that have a permanent establishment in Manitoba with total paid-up capital of $10,000,000 or greater.

Excise Duties
Canada Revenue Agency - CRA
Phone: Toll free 1-800-959-5525 (English) or 1-800-959-7775 (French)
Internet: http://www.cra-arc.gc.ca/exciseduty/
Search words: Excise Duties, CRA

Excise Duties are charged on spirits, wine and tobacco products manufactured in Canada.

Excise Taxes
Canada Revenue Agency - CRA
Phone: Toll free 1-866-330-3304 (English) or 1-888-609-0073 (French)
Internet: http://www.cra-arc.gc.ca/tx/bsnss/sm/xcs/x_txs-eng.html
Search words: Excise Taxes, CRA

Excise Tax is applied to items such as fuel-inefficient vehicles, automotive air conditioners and certain petroleum products.

GST
Canada Revenue Agency - CRA
Phone: Toll free 1-800-959-5525 (English) or 1-800-959-7775 (French)
Internet: http://www.cra-arc.gc.ca/tx/bsnss/tpcs/gst-tps/menu-eng.html
Search words: GST/HST, Business, CRA

Most persons and organizations engaged in commercial activities in Canada who have annual worldwide, taxable sales of more than $30,000, must register for and collect GST/HST. You have to register for GST/HST if you are a taxi or limousine operator whose fares are regulated by federal or provincial laws, even if your revenues do not exceed $30,000.

Income Tax Returns: T1 General
Canada Revenue Agency - CRA
Phone: Toll free 1-800-959-5525 (English) or 1-800-959-7775 (French)
Internet: http://www.cra-arc.gc.ca/menu/LBA-e.html
Search words: Income Tax Returns - T1, CRA

All individual residents living in Canada or individuals who earn an income in Canada must file a tax return. When used in conjunction with supplementary guides such as Business and Professional Income, Farming Income, Fishing Income the General Income Tax and Benefit package allows non-incorporated business people to report their income.

Income Tax Returns: T2 Corporation Income Tax Return and the T2 Short Return
Canada Revenue Agency - CRA
Phone: Toll free 1-800-959-5525 (English) or 1-800-959-7775 (French)
Internet: http://www.cra-arc.gc.ca/tx/bsnss/tpcs/crprtns/rtrn/menu-eng.html
Search words: Corporation Tax Return, CRA

Under the Income Tax Act, all corporations must file a T2 or T2 Short return even if no tax is payable.  This includes non-profit organizations, tax-exempt corporations, and inactive corporations.  The only exceptions to this rule are corporations which fell within the guidelines of a registered charity for the fiscal year.

Provincial Taxes - Taxation Division
Manitoba Finance - Taxation Division
101 - 401 York Avenue, Winnipeg, MB  R3C 0P8
Phone: 204-945-5603 or Toll free 1-800-782-0318
E-mail: MBTax@gov.mb.ca
Internet: http://www.gov.mb.ca/finance/taxation/administer.html
Search words: Manitoba Finance, taxes administered

Manitoba Finance - Taxation Division administers the taxation legislation through information, compliance, audit and enforcement programs. Taxes Administered are: Retail Sales Tax, The Health and Post Secondary Education Tax Levy (Payroll Tax), Corporation Capital Tax, Tobacco Tax, Motive Fuel Tax, Gasoline Tax, Mining Tax, Tax Administration and Miscellaneous Taxes Act.

Retail Sales Tax
Manitoba Finance - Taxation Division
101 - 401 York Avenue, Winnipeg, MB  R3C 0P8
Phone: 204-945-5603 or Toll free 1-800-782-0318
E-mail: MBTax@gov.mb.ca
Internet: http://www.gov.mb.ca/finance/taxation/taxes/retail.html
Search words: Retail Sales Tax, Manitoba Finance

Under the Retail Sales Tax Act in Manitoba, sales tax is collected on most goods and certain services sold for the purpose of consumption or use and not for resale. All taxable goods and services are taxed at 7% at the point of sale. The tax is calculated on the selling price before the GST (Goods and Services Tax) is applied.

Tax Information for Employers

Payroll Deductions
Canada Revenue Agency (CRA)
Phone: Toll free 1-800-959-5525 (English) or 1-800-959-7775 (French)
Internet: http://www.cra-arc.gc.ca/E/pub/tg/t4001/
Search words: Employer Payroll Deduction, CRA

As an employer, you are responsible for deducting & reporting Canada Pension Plan (CPP) contributions, Employment Insurance (EI) premiums and income tax from remuneration or other types of income you pay.

Payroll Deductions - Online Calculator
Canada Revenue Agency - CRA
Phone: Toll free 1-800-959-5525 (English) or 1-800-959-7775 (French)
Internet: http://www.cra-arc.gc.ca/esrvc-srvce/tx/bsnss/pdoc-eng.html
Search words: Payroll Deductions - Online Calculator, CRA

An electronic version of the payroll deduction tables which calculate the Income Tax, Canada Pension Plan and Employment Insurance contributions that Canada Revenue Agency requires an employer to withhold from an employee's income.  There is no charge for this product.

Payroll Tax (Health and Post Secondary Education Tax Levy)
Manitoba Finance - Taxation Division
101 - 401 York Avenue, Winnipeg, MB  R3C 0P8
Phone: 204-945-5603 or Toll free 1-800-782-0318
Internet: http://www.gov.mb.ca/finance/taxation/taxes/payroll.html
Search words: Health and Post Secondary Education Tax Levy

Employers with a permanent Manitoba establishment pay this tax on employees' salaries. Employers with total remuneration in a year of $1.25 million or less are exempted.

Social Insurance Number (SIN)
Service Canada
Phone: 1-800-277-9914
Internet: http://www.servicecanada.gc.ca/en/sc/sin/index.shtml
Search words: Social Insurance Number

A unique nine digit number assigned to an individual for use in the administration of programs, namely, Employment Insurance and the Canada Pension Plan. Employers who want to remit income tax deductions and premiums based on an employee's income must ensure that the employee produces a SIN card within three days after being hired.

Tax Information for Non-Profit Organizations

Information on Charities
Charities Directorate
Canada Revenue Agency - CRA
Ottawa, ON K1A 0L8
Phone: Toll free 1-800-267-2384 (English) or 1-888-892-5667 (French)
Internet: http://www.cra-arc.gc.ca/tx/chrts/menu-eng.html
Search words: Charities and Giving, CRA

This service applies to non-profit organizations which operate for charitable purposes and devote its resources to charitable activities. Registration offers these organizations the authority to issue official donation receipts to donors, exempts the organization from paying income tax, and allows the organization to apply for a 50% rebate of all taxes paid on goods and services used to operate the charity (except for taxes that can be recovered through the GST program).

Non-Profit Organization (NPO) Information Return
Canada Revenue Agency - CRA
Phone: Toll free 1-800-959-5525 (English) or 1-800-959-7775 (French)
Forms & Publications - 1-800-959-2221
Internet: http://www.cra-arc.gc.ca/E/pbg/tf/t1044/
Search words: Non-Profit Organization (NPO) Information Return, CRA

This Information Return is available to organizations claiming non-profit status under paragraph 149(1)(I) of the Income Tax Act as well as agricultural organizations, boards of trade or chambers of commerce as described in paragraph 149(1)(e) of the Act.  More information is available in the publication "Income Tax Guide to Non-Profit Organization (NPO) Information Return".

DISCLAIMER
Information contained in this document is of a general nature only and is not intended to constitute advice for any specific fact situation. Users concerned about the reliability of the information should consult directly with the source, or seek legal counsel.