Manitoba Film and Video Production Tax Credit - Cost-of-Production

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