Tax CreditManitobaWorking Capital

Cultural Industries Printing Tax Credit

Manitoba printers are eligible for a 35% refundable Cultural Industries Printing Tax Credit on salary or wages to its employees who were resident in Manitoba on December 31 of that tax year for their employment in the printer’s book printing division.

Offered by Ministry of Finance

Amount

35% refundable tax credit on salary or wages paid to Manitoba-resident employees of the printer's book printing division, with maximum revenue capped at $200,000 per book title

Quick eligibility check

Years in business
No minimum stated
Employees
No limit stated
Revenue
No limit stated
Legal structure
No requirement stated
Location
Manitoba

Who can apply

Manitoba printers are eligible for a 35% refundable Cultural Industries Printing Tax Credit on salary or wages to its employees who were resident in Manitoba on December 31 of that tax year for their employment in the printer’s book printing division.

The maximum revenue is capped at $200,000 per book title, at least 90% of the book must be new material that has not already been published, if the book contains pictures and is not a children’s book, at least 65% must be text, and the printer must demonstrate that the book is for sale through an established distributor.

The publisher of the eligible book may be carrying on business anywhere in Canada but must not be related to the Manitoba printer.

About the funding

Manitoba printers are eligible for a 35% refundable Cultural Industries Printing Tax Credit on salary or wages to its employees who were resident in Manitoba on December 31 of that tax year for their employment in the printer’s book printing division.

The maximum revenue is capped at $200,000 per book title, at least 90% of the book must be new material that has not already been published, if the book contains pictures and is not a children’s book, at least 65% must be text, and the printer must demonstrate that the book is for sale through an established distributor.

Claimed through the Canada Revenue Agency on your corporate tax return.

Similar programs

ProgramTypeAmountStatus
Canadian Film or Video Production Tax Credit (CPTC)Tax CreditFully refundable tax credit at 25% of the qualified labour expenditure (labour capped at 60% of total production cost net of assistance), so a maximum of 15% of the total cost of production net of assistance, per productionOpen
Canadian Journalism Labour Tax CreditTax CreditRefundable tax credit of 35% (January 1, 2023 to December 31, 2026Open
Film or Video Production Services Tax CreditTax CreditRefundable tax credit of 16% of the qualified Canadian labour expenditure incurred for the accredited productionOpen
Livestock Tax Deferral ProvisionTax CreditWhere the breeding herd has been reduced by at least 15%, but less than 30%, 30% of income from net sales can be deferredOpen