Manitoba Book Publishing Tax Credit
To assist the development of the book publishing industry in Manitoba, the refundable Book Publishing Tax Credit is equal to 40% of eligible Manitoba labour costs.
Offered by Ministry of Sport, Culture, Heritage and Tourism
Amount
Refundable tax credit equal to 40% of eligible Manitoba labour costs, maximum $100,000 per publisher per year, plus a bonus of 15% of Manitoba printing costs if an eligible book is printed on paper with a minimum of 30% recycled content
Quick eligibility check
Who can apply
An eligible publisher must be engaged primarily in the business of publishing books, must have a permanent establishment or be resident in Manitoba, must pay at least 25% of its wages and salaries to employees who are Manitoba residents, and must have recently published at least two qualifying books.
A qualifying book is a new, non-periodical publication that is Canadian-authored and is categorized as fiction, non-fiction, poetry, biography or children’s. Budget 2021 made this tax credit permanent.
About the funding
To assist the development of the book publishing industry in Manitoba, the refundable Book Publishing Tax Credit is equal to 40% of eligible Manitoba labour costs.
The maximum tax credit claimable by a publisher is $100,000 per year.
To promote environmental sustainability in this industry, an additional bonus equal to 15% of the Manitoba printing costs can be earned by the publisher if an eligible book is printed on paper with a minimum of 30% recycled content.
Eligible labour costs include non-refundable author advances; and remuneration for activities carried out in Manitoba, including: salaries for editing, design and project management; fees to freelancers for editing, design and research; artwork; development of prototype; and set-up and typesetting.
Show all funding details
Eligible printing costs must be incurred and paid in the year of publication of the eligible book or in the immediately following year.
Claimed through the Canada Revenue Agency on your corporate tax return.
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