Updated June 2026 · Verified against Manitoba Department of Finance / Canada Revenue Agency guidelines
✓ First-Timer Friendly Tax Credit Offset Est. 2021
Tax Credit Provincial Active

Manitoba Book Publishing Tax Credit (MBPTC)

Manitoba Department of Finance / Canada Revenue Agency
Maximum Credit
40% of eligible costs
Filed with annual corporate tax return
Visit Official Program →
Difficulty
Easy
Payment
Tax Credit Offset
Trend
Stable
First-Timers
Friendly ✓
Credit rate
40%
Manitoba Book Publishing Tax Credit (MBPTC) provides up to 40% of eligible Manitoba labour costs; max $100,000/yr. The Manitoba Book Publishing Tax Credit (MBPTC) is a permanent refundable provincial tax credit equal to 40% of eligible Manitoba labour costs incurred by qualifying book publishers. Filed with annual corporate tax return.
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Eligibility & Details

What this program funds and who can apply

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Program Description

The Manitoba Book Publishing Tax Credit (MBPTC) is a permanent refundable provincial tax credit equal to 40% of eligible Manitoba labour costs incurred by qualifying book publishers. The credit applies to editing, design, project management, freelancer fees, and author advances, with a maximum of $100,000 per publisher per year. An environmental bonus of 15% applies to printing costs when the published book is printed on paper with a minimum of 30% recycled content. Made permanent by Budget 2021, the MBPTC fills a significant catalog gap as a Manitoba-specific publishing credit that complements the Ontario OBPTC and other provincial publishing supports.

Eligibility Requirements

  • Engaged primarily in the business of publishing books — a corporation (claims on T2 Schedule 389) or an individual or sole proprietor (claims on CRA Form T1299)
  • Must have a permanent establishment or residency in Manitoba
  • Must pay at least 25% of wages and salaries to Manitoba resident employees
  • Must have published at least two qualifying books recently
  • Qualifying book must be a new, non-periodical Canadian-authored publication categorized as fiction, non-fiction, poetry, biography, or children's
Provinces
Industries
Publishing Media Arts Culture
Business Stage
Startup Growth Established

Quick Assessment

Difficulty
Easy
Competition
Low
First-Timer
Friendly

Funding Details

Amount
40% of eligible Manitoba labour costs; max $100,000/yr
Type
Tax Credit
Level
Provincial
Credit rate
Up to 40% of eligible costs
Deadline
Filed with annual corporate tax return

Program Scorecard

Competition, effort, and approval at a glance

Competition
Low
Deadline
Ongoing
Approval
Entitlement
Accessibility
--/5
Competition
--/5
Approval Rate
--%
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How to claim

Insider tips, common pitfalls, and what successful applicants look like

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Insider Tip

The environmental bonus rate as published in Manitoba Finance guidelines is often overlooked — explicitly elect paper certification from your printer and document it.

Success Profile

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Evaluation Criteria

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What's in this Playbook

Everything you need to claim MBPTC

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Application Playbook

Step-by-step process, required documents, and expenses

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Application Steps

1 Confirm qualifying corporation and book status Verify that your corporation meets the Manitoba establishment, 25% Manitoba wage, and 2+ qualifying books requirements. Confirm each book meets the Canadian authorship and content criteria.

Required Documents 4

Manitoba corporate income tax return (T2)
Schedule detailing eligible Manitoba labour costs

Eligible Expenses 8

Ineligible Expenses 5

Claim timing

Deadline Notes

Ineligible Organizations

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Funding Stack Strategy

Compatible programs, clawback risk, and combined funding potential

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Compatible Programs

Federal Book Publishing Support programs (Canada Council for the Arts) Ontario Book Publishing Tax Credit (OBPTC, proposed id 560)
Combined Funding Potential See your total funding potential

Clawback Risk

None Risk

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How MBPTC Compares

Side-by-side with similar programs

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Program Amount Difficulty Payment Deadline
Manitoba Book Publishing Tax Credit (... 40% of eligible Manitoba Easy Tax Credit Offset Filed with annual...
Interactive Digital Media Tax Credit 25% of eligible BC Moderate Tax Credit Offset Ongoing
SSHRC Partnerships Up to $2.5M Hard Advance Payment Partnership Grants:...
Creative Export Canada Up to $2,500,000 Hard Varies Annual Calls
Canada Media Fund up to $250K Hard Mixed (Advance + Reimb.) Ongoing (multiple...

Related Programs

Other programs you might be eligible for

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Frequently Asked Questions

Quick answers to the questions founders most often ask about MBPTC

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Can I claim the environmental bonus without printing on recycled paper?
No — the 15% environmental bonus requires printed books to use paper with at least 30% recycled content. You must obtain and retain printer certification of the paper composition.
What's the minimum number of books I need to publish to qualify?
You must have published at least two qualifying books within the past two years (not necessarily the current year) to meet the eligibility threshold.
Do I need to be incorporated to apply?
Yes — the MBPTC is only available to corporations. Sole proprietorships or partnerships cannot claim this credit.
Can I stack this with federal grants?
Yes — federal publishing grants from Canada Council for the Arts stack with MBPTC. The federal grants are non-refundable, so there's no conflict with the refundable provincial credit.
How long does it take to get the refund?
The credit is claimed annually with your Manitoba corporate tax return (T2). Refunds are processed within 30 days of CRA receiving your filed return, typically within 60 days of filing.

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