Manitoba Film and Video Production Tax Credit
A refundable tax credit for film and video productions is available, based on eligible salaries paid to Manitoba residents and qualifying non-resident employees for work performed on an eligible film or video produced in Manitoba.
Offered by Manitoba Film & Music
Amount
Refundable tax credit at a basic rate of 45% of eligible salaries, up to a maximum 65% credit on eligible salaries with the frequent-filming (10%), Manitoba producer (5%) and rural and northern (5%) bonuses; or, by election, a 30% tax credit based on eligible Manitoba production costs
Quick eligibility check
Who can apply
Salary associated with non-resident employees cannot exceed 30% of eligible salaries paid to Manitoba residents when two or more Manitoba residents are trained for each non-resident employee; or 10% if only one Manitoba resident is trained.
The tax credit is processed as part of a qualifying company's annual income tax return and administered by the Canada Revenue Agency. Tax certificates are provided by Manitoba Film and Music who ensure the production is an eligible film, the applicant is an eligible corporation, and that the applicant's estimate of the tax credit is reasonable.
About the funding
A refundable tax credit for film and video productions is available, based on eligible salaries paid to Manitoba residents and qualifying non-resident employees for work performed on an eligible film or video produced in Manitoba. The basic rate of the credit has been 45%.
A corporation that produces three eligible films in two years earns an additional 10% frequent-filming bonus on eligible salaries paid with respect to the third qualifying production.
A 5% Manitoba producer bonus applies based on eligible salaries where a Manitoba resident receives credit as a producer on an eligible film.
A 5% rural and northern bonus applies on eligible salaries paid for work performed in Manitoba on productions where a permanent establishment of the applicant corporation is located, and 50% of principal photography days took place, at least 35km from Winnipeg.
Show all funding details
With the frequent-filming bonus, producer bonus and rural and northern bonus, a film that meets all program criteria may now earn a maximum 65% credit on eligible salaries.
Production companies are able to elect to claim either the film tax credit based on eligible labour costs (described above), or a 30% tax credit based on production costs incurred and paid, for labour, goods, and services provided in Manitoba that are directly attributable to the production of an eligible film.
Such production costs can also include accommodation costs incurred and paid up to $250 per night per unit, as eligible tangible property expenditures.
Claimed through the Canada Revenue Agency on your corporate tax return.
Similar programs
| Program | Type | Amount | Status |
|---|---|---|---|
| Manitoba Book Publishing Tax Credit | Tax Credit | 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 | Open |
| Paid Work Experience Tax Credits (PWETC) | Tax Credit | Refundable credit of a percentage of wages and salaries: 25% up to a lifetime maximum of $5,000 per high-school co-op student | Open |
| Apprenticeship Job Creation Tax Credit | Tax Credit | Non-refundable investment tax credit equal to 10% of the eligible salaries and wages payable to eligible apprentices, to a maximum credit of $2,000 per year for each eligible apprentice | Open |
| Canadian Journalism Labour Tax Credit | Tax Credit | Refundable tax credit of 35% (January 1, 2023 to December 31, 2026 | Open |
