Manitoba Manufacturing Investment Tax Credit (MITC)
Manitoba provincial tax credit on capital investments in manufacturing and processing equipment used in Manitoba.
About this program
The Manitoba Manufacturing Investment Tax Credit (MITC) provides a tax credit (8% partially refundable / non-refundable mix depending on year and asset type) on eligible capital investments in manufacturing and processing machinery and equipment used in Manitoba. Eligible assets include production equipment, processing machinery, and qualifying manufacturing technology. The credit supports investment in Manitoba's manufacturing sector — one of the province's largest economic contributors — including food processing, transportation equipment, fabricated metal products, and chemical manufacturing.
Eligibility
Corporations with permanent establishment in Manitoba engaged in manufacturing or processing; eligible new (or in some cases used) qualifying machinery and equipment placed in service in Manitoba.
Requirements
- Manitoba permanent establishment
- Manufacturing or processing operations
- Eligible qualifying assets placed in service in Manitoba