Closed
Manitoba cooperative development tax credit
Carryforward tax credit for Manitoba co-op contributions
Last Update: May 27, 2026
Funding available
Varies by project
Timeline
- Receipt of requests is now closed
Location
Manitoba, Canada
Overview
This program is no longer available for new contributions. It only allows the carryforward of unused and unexpired Manitoba cooperative development tax credits for up to 10 tax years.
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Opportunity Score
Moderate potential, but conditions must align.
At a glance
Funding available
Financing goals
- No objectives are currently available
Eligible Funding
- Varies by project
Timeline
- Receipt of requests is now closed
Eligible candidates
Eligible Industries
- Manufacturing
- Wholesale trade
- Retail trade
- Finance and insurance
- Professional, scientific and technical services
- Administrative and support, waste management and remediation services
Location
- Manitoba
Legal structures
- Non-financial cooperative
Annual revenue
- All revenue ranges
Organisation size
- All organization sizes
Audience
- All groups
Next Steps
1
Determine your project
2
Validate your eligibility
Documents Needed
- Completed Schedule 390, Manitoba Cooperative Development Tax Credit
- Corporation tax return
- Schedule 5, Tax Calculation Supplementary – Corporations
Official resources
Eligibility
Who is eligible?
- Corporations filing a Manitoba corporate tax return.
Who is not eligible
- New contributions made after April 11, 2017.
Eligible geographic areas
- Manitoba
How to apply
- Step 1: Download the form
- Download Schedule 390 to your computer.
- Open the file in Acrobat Reader 10 or later.
- Step 2: Complete the form
- Fill out Schedule 390.
- Enter the carried-forward credit on Schedule 5, line 609.
- Step 3: File with your return
- Attach Schedule 390 to your corporation return.
- Submit the completed return with the required schedules.
Processing and Agreement
- The claim is reviewed when filed with the corporation return.
- The carried-forward amount is entered on Schedule 5 to reduce current-year tax payable.
- The credit can only be claimed if it remains unused and unexpired.
Additional information
- This credit was eliminated for contributions made after April 11, 2017.
- Only unused and unexpired credits can be carried forward.
- The carryforward period is 10 tax years.
Contacts
Frequently Asked Questions about the Manitoba cooperative development tax credit Program
What is the Manitoba cooperative development tax credit?
This program is no longer available for new contributions. It only allows the carryforward of unused and unexpired Manitoba cooperative development tax credits for up to 10 tax years.
Who is eligible for the Manitoba cooperative development tax credit program?
To be eligible for the Manitoba cooperative development tax credit program, you must:
Unused, unexpired credit only.
Carryforward from prior tax years.
Filed with the corporation return.
Who can I contact for more information about the Manitoba cooperative development tax credit?
You can contact Manitoba Finance by email at none or by phone at none.
Where is the Manitoba cooperative development tax credit available?
The Manitoba cooperative development tax credit program is available the province of Manitoba.
Is the Manitoba cooperative development tax credit a grant, loan, or tax credit?
Manitoba cooperative development tax credit is a Tax Credits
Who are the financial supporters of the Manitoba cooperative development tax credit?
Manitoba cooperative development tax credit is funded by Manitoba Finance