TAX CREDIT
Manitoba Film and Video Production Tax Credit - Cost-of-Salaries
Manitoba Film & Music (MFM)
Last verified 5 Apr 2026 · 14 days ago
38–45%
Sessions/year
1
Payment timing
12 months
Reliability
Good
Bankability
Not bankable
Rate conditions
↑ 55%Frequent Filming Bonus: third film shot within two-year period
↑ 50%Manitoba Producer Bonus: co-producing with Manitoba producer
↑ 50%Rural and Northern Bonus: shooting 50%+ of Manitoba production days at least 35km from Winnipeg centre
Territorial spend requirement
Requires permanent establishment as defined by Income Tax Act and substantial Manitoba labour component
Overview
The Manitoba Cost-of-Salaries Tax Credit provides a refundable tax credit of up to 65% on eligible Manitoba labour expenditures for film and video productions.
Eligible formats
feature filmtv seriesanimation
Eligibility
Applicant must have permanent establishment in Manitoba, be incorporated in Canada, and be a taxable Canadian corporation primarily carrying on film/video production business. Minimum 25% of T4 Summary must be paid to eligible Manitoba employees (excluding documentaries).
● Co-production eligible● Service work eligible● VFX eligible● Stackable
Programme contacts
- Tyson Poshtar— Tax Credit and Deeming Analysttyson@mbfilmmusic.ca
Source: Manitoba Film & Music (MFM) · verified 5 Apr 2026