Manitoba Film and Video Production Tax Credit - Cost-of-Salaries
Key questions
How much does Manitoba Film and Video Production Tax Credit - Cost-of-Salaries pay?
Manitoba Film and Video Production Tax Credit - Cost-of-Salaries pays 38–45% of eligible local spend in Canada. It is not bankable.
Who is eligible for Manitoba Film and Video Production Tax Credit - Cost-of-Salaries?
Manitoba Film and Video Production Tax Credit - Cost-of-Salaries 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 permanent establishment in Manitoba, be incorporated in Canada, and be a taxable Canadian corporation primarily carrying on film/video production business.
When is the next Manitoba Film and Video Production Tax Credit - Cost-of-Salaries deadline?
Manitoba Film and Video Production Tax Credit - Cost-of-Salaries 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-Salaries?
Applications for Manitoba Film and Video Production Tax Credit - Cost-of-Salaries 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
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
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).
Programme contacts
- Tyson Poshtar— Tax Credit and Deeming Analysttyson@mbfilmmusic.ca