Manitoba Film and Video Production Tax Credit
Eligibility & Details
What this program funds and who can apply
Program Description
Generous refundable tax credit for film and video production in Manitoba — up to 65% under the Cost-of-Salaries model or up to 38% under the Cost-of-Production model. One of the most competitive film tax credits in Canada, making Manitoba an attractive production destination.
Eligibility Requirements
- Canadian-incorporated corporation with permanent establishment in Manitoba
- Primarily engaged in film or video production
- Two calculation models: Cost-of-Salaries or Cost-of-Production
- Must incur eligible Manitoba production expenditures
Quick Assessment
Funding Details
- Amount
- Up to 65% (Cost-of-Salaries) or up to 38% (Cost-of-Production)
- Type
- Tax Credit
- Level
- Provincial
- Co-Funding
- Up to 65% of eligible costs
- Deadline
- Open
Program Scorecard
Competition, effort, and approval at a glance
See how this program compares on approval odds, difficulty, and competition — so you know if it’s worth your time. Unlock with Premium →
How to Win
Insider tips, common pitfalls, and what successful applicants look like
Insider TipThe Cost-of-Salaries model (up to 65%) typically benefits labour-intensive productions, while Cost-of-Production (up to 38%) benefits productions with high non-labour costs. Run both calculations to find your optimal model. Manitoba Film and Music provides free consultations to help you maximize your credit — use this service.
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Success Profile
Feature films, TV series, documentaries, and web series with significant Manitoba production expenditures. Productions that maximize local hiring and use Manitoba locations, studios, and post-production facilities achieve the highest effective credit rates.
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Evaluation Criteria
Two calculation models available — Cost-of-Salaries (up to 65%) and Cost-of-Production (up to 38%). Productions choose whichever yields higher credit. Must be Canadian-incorporated corporation with Manitoba permanent establishment. Advance certification required before principal photography; final certification required post-completion. Entitlement-based.
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Application Playbook
Step-by-step process, required documents, and expenses
Application Steps
Required Documents 6
Eligible Expenses 6
- Salaries and wages paid to Manitoba residents for production work (Cost-of-Salaries model)
- Project-related bonuses paid to Manitoba employees
- Manitoba location costs (Cost-of-Production model)
- Manitoba equipment rental (Cost-of-Production model)
- Manitoba studio and facility fees (Cost-of-Production model)
- Manitoba post-production costs (Cost-of-Production model)
Ineligible Expenses 5
- Salaries paid to non-Manitoba residents
- Above-the-line costs for out-of-province talent without Manitoba permanent establishment
- Development costs incurred before the production phase
- Finance charges and interest
- Profits paid to the production corporation itself
Intake Periods
Year-round. No intake windows. Advance certification applications accepted continuously.
Deadline Notes
Applications accepted year-round. Apply for advance certification before production begins for planning certainty.
Open Application Portal →Ineligible Organizations
- Non-Canadian-incorporated corporations
- Corporations without Manitoba permanent establishment
- Non-taxable entities
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Funding Stack Strategy
Compatible programs, clawback risk, and combined funding potential
Compatible Programs
Clawback Risk
Low RiskLow-to-moderate. Main risk is credit recalculation at final certification if advance certification projected expenditures exceed actual incurred amounts. Deliberate misrepresentation can result in certification revocation.
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How Manitoba Film and Video Pro... Compares
Side-by-side with similar programs
| Program | Amount | Difficulty | Payment | Deadline |
|---|---|---|---|---|
| Manitoba Film and Video Production Ta... | Up to 65% (Cost-of-Salaries) or up... | Moderate | Tax Credit Offset | Open |
| Canadian Film or Video Production Tax... | 25% | Moderate | Tax Credit Offset | Ongoing |
| Film or Video Production Services Tax... | 16% | Easy | Tax Credit Offset | Ongoing |
| Canada Media Fund | up to $250K | Hard | Mixed (Advance + Reimb.) | Ongoing (multiple... |
| Interactive Digital Media Tax Credit | 25% of eligible BC | Moderate | Tax Credit Offset | Ongoing |
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