Manitoba Research and Development Tax Credit (SR&ED)
Refundable 20% provincial tax credit on eligible R&D expenditures in Manitoba, stacking with federal SR&ED for combined credit.
About this program
The Manitoba Research and Development Tax Credit provides a 20% provincial tax credit on eligible scientific research and experimental development (SR&ED) expenditures incurred in Manitoba. The credit is partially refundable (up to 7.5% refundable for CCPCs, balance non-refundable with carry-forward/carry-back provisions). The Manitoba credit stacks with the federal SR&ED tax credit (15-35% federal rate depending on corporation type), creating a combined incentive on Manitoba R&D activities. Eligible expenditures include salaries, contractor costs, materials consumed in R&D, and overhead allocated to qualifying activities.
Eligibility
Corporations with permanent establishment in Manitoba conducting eligible SR&ED activities in Manitoba; CCPCs receive enhanced refundability; other corporations and partnerships receive non-refundable credit at 20%.
Requirements
- Manitoba permanent establishment
- Eligible SR&ED activities in Manitoba
- Federal SR&ED claim filing (Form T661)