Manitoba Film and Video Production Tax Credit - Cost-of-Production
Key questions
How much does Manitoba Film and Video Production Tax Credit - Cost-of-Production pay?
Manitoba Film and Video Production Tax Credit - Cost-of-Production pays 30–38% of eligible local spend in Canada. It is not bankable.
Who is eligible for Manitoba Film and Video Production Tax Credit - Cost-of-Production?
Manitoba Film and Video Production Tax Credit - Cost-of-Production is open to feature films, TV series and animation with a territorial link to Manitoba. Eligible structures include official co-productions and service productions shooting in the territory. Applicant must have a permanent establishment in Manitoba, be incorporated in Canada, and be a taxable Canadian corporation primarily carrying on film or video production business.
When is the next Manitoba Film and Video Production Tax Credit - Cost-of-Production deadline?
Manitoba Film and Video Production Tax Credit - Cost-of-Production accepts applications on a rolling basis, so there is no fixed deadline; decisions are taken in 1 sessions a year.
How do you apply for Manitoba Film and Video Production Tax Credit - Cost-of-Production?
Applications for Manitoba Film and Video Production Tax Credit - Cost-of-Production go to Manitoba Film & Music (MFM) through its online application portal. Payment usually follows about 12 months after completion. PULPSCREEN last verified these details on 5 Apr 2026.
Rate conditions
Territorial spend requirement
Only Manitoba expenditures are eligible for the credit
Overview
The Manitoba Cost-of-Production Tax Credit provides a refundable corporate income tax credit of up to 38% on eligible Manitoba expenditures including labor and non-labor costs. The base rate is 30% with an additional 8% bonus available when co-producing with an eligible Manitoba production company.
Eligible formats
Eligibility
Applicant must have a permanent establishment in Manitoba, be incorporated in Canada, and be a taxable Canadian corporation primarily carrying on film or video production business. Minimum 25% of T4 Summary must be paid to eligible Manitoba employees (excluding documentaries).
Programme contacts
- Tyson Poshtar— Tax Credit and Deeming Analysttyson@mbfilmmusic.ca