Manitoba Film and Video Production Tax Credit
Refundable provincial tax credit (45% Cost-of-Salaries or 30% Cost-of-Production, plus bonuses) for film and television productions in Manitoba.
About this program
The Manitoba Film and Video Production Tax Credit is a refundable corporate income tax credit available to eligible production corporations producing film or video projects in Manitoba. Producers can choose between two credit types: (1) Cost-of-Salaries Credit at 45% of eligible Manitoba labour expenditures, plus bonuses for frequent filming (10%), rural/northern shooting (5%), and Manitoba producer (5%); or (2) Cost-of-Production Credit at 30% of eligible Manitoba production costs (including labour and non-labour costs). The 2020 Manitoba Budget introduced the Manitoba Production Company Bonus of 8%. The 2019 Manitoba Budget made the program permanent.
Eligibility
Eligible production corporations producing eligible film or video projects in Manitoba; permanent establishment in Manitoba; majority of work performed in Manitoba (with some exceptions); 25% of T4'able salaries paid to eligible Manitoba employees or non-residents for Manitoba work.
Requirements
- Manitoba permanent establishment
- Eligible production corporation status
- Eligible film/video project