Updated March 2026 · Verified against Province of Manitoba guidelines
✓ First-Timer Friendly Tax Credit Offset
Tax Credit Provincial Active

Manitoba Interactive Digital Media Tax Credit (MIDMTC)

Province of Manitoba
Maximum Funding
35-40% of eligible costs
Open (extended to December 31, 2030)
Visit Official Program →
Difficulty
Moderate
Payment
Tax Credit Offset
Trend
Stable
First-Timers
Friendly ✓
Co-Funding
40%
Manitoba Interactive Digital Media Tax Credit (MIDMTC) provides up to 35-40% refundable tax credit on eligible labour expenditures. 35-40% refundable tax credit on eligible labour expenditures for developing interactive digital media products in Manitoba. Open (extended to December 31, 2030). (As of March 2026, verified against Province of Manitoba program guidelines)

Eligibility & Details

What this program funds and who can apply

Free

Program Description

35-40% refundable tax credit on eligible labour expenditures for developing interactive digital media products in Manitoba. Covers video games, educational software, interactive content, and other digital media. Extended to December 31, 2030.

Eligibility Requirements

  • Taxable Canadian corporation with permanent establishment in Manitoba
  • Developing interactive digital media products
  • Eligible products: video games, educational software, interactive content
  • Labour expenditures must be for Manitoba-based employees
Provinces
Manitoba
Industries
Gaming Digital Technology Media Creative Industries
Business Stage
Startup Growth Established Expansion

Quick Assessment

Difficulty
Moderate
Competition
Low
Est. Hours
20h
First-Timer
Friendly

Funding Details

Amount
35-40% refundable tax credit on eligible labour expenditures
Type
Tax Credit
Level
Provincial
Co-Funding
Up to 40% of eligible costs
Deadline
Open (extended to December 31, 2030)

Program Scorecard

Competition, effort, and approval at a glance

Hybrid
Competition
Low
Effort
~20 hours
Approval
Entitlement
Accessibility
--/5
Competition
--/5
Approval Rate
--%
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What's in this Playbook

Everything you need to win MIDMTC — $19

Not a marketing summary. The actual checklist, intel, and stack strategy reviewers look for.

Consultants charge $2,000–$5,000 per program. This Playbook is $19. Yours forever.
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How to Win

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

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Insider Tip

The 40% rate applies to first-time claimants or companies with Manitoba labour under $1M, while 35% applies to larger operations. This makes Manitoba one of the best jurisdictions in Canada for small to mid-size game studios. The refundable nature means you get cash back even if you have no tax liability — critical for pre-revenue studios.

Premium See what trips up most applicants for this program — and how to avoid it.

Success Profile

Manitoba-based game studios, educational software companies, and interactive content developers with significant local labour expenditures. Studios with 5-50 employees typically see the highest effective benefit due to the 40% rate for sub-$1M labour spend.

Premium See what successful applicants for this program actually look like.

Evaluation Criteria

Product must be interactive digital media developed for arm's length commercial sale. Must apply for Certificate of Eligibility before project work begins. Rate (35% or 40%) determined by whether Manitoba-resident labour constitutes at least 25% of total project labour. Entitlement-based — no competitive scoring.

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Don’t waste 20 hours on a preventable rejection
Common rejection pitfalls, what winners look like, and exactly what reviewers score on
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Application Playbook

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

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Application Steps

1 Apply for Certificate of Eligibility via Manitoba government online portal (https://forms.office.com/r/5uUA15gxVH) before project work begins
2 Develop product while tracking all eligible Manitoba labour expenditures by employee and project
3 Prepare claim with payroll records, employee documentation, and expense breakdowns by product
4 File MIDMTC credit claim with Manitoba corporate income tax return
5 Receive refundable credit — excess over taxes owing paid as cash refund

Required Documents 6

✓ MIDMTC application form
✓ Project description with interactive digital media classification
✓ Eligible labour expenditure breakdown
✓ Manitoba employee documentation
✓ Corporate tax filing information
✓ Certificate of completion (for completed projects)

Eligible Expenses 4

  • Manitoba-resident employee salaries and wages directly attributable to the eligible product
  • Project-related bonuses paid to Manitoba employees
  • Employee benefits (vacation pay, health benefits) directly related to the project
  • Marketing and distribution expenses incurred in connection with developing the product for market

Ineligible Expenses 5

  • Profit-sharing or revenue-based bonuses
  • Stock options and stock-based compensation
  • Signing bonuses
  • Overhead costs not directly attributable to the eligible project
  • Labour for employees not resident in Manitoba

Intake Periods

Year-round. No intake windows. Certificate of Eligibility applications accepted continuously.

Deadline Notes

Program extended to December 31, 2030. Applications accepted year-round for qualifying projects.

Open Application Portal →

Ineligible Organizations

  • Non-Canadian corporations
  • Corporations without permanent establishment in Manitoba
  • Non-taxable entities (non-profits, government bodies)
  • Companies developing products for internal use or non-arm's length purchasers
Premium Get the step-by-step application guide — documents, timeline, and what to prepare.

Funding Stack Strategy

Compatible programs, clawback risk, and combined funding potential

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Compatible Programs

Canadian Film or Video Production Tax Credit (CPTC) NRC-IRAP Canada Media Fund (CMF) — Experimental Stream Manitoba Small Business Venture Capital Tax Credit
Combined Funding Potential See your total funding potential

Clawback Risk

Low Risk

Low. Risk limited to audit findings of ineligible labour (non-resident employees, profit-based bonuses) or misrepresentation of product type on Certificate of Eligibility application.

Premium See which programs combine with this one — and how much more you could get.
See your total funding potential across 4 programs
Stacking amounts, clawback details, government stacking limits, and tax implications
One avoided clawback typically outweighs the $19 Playbook cost by 50–100×.
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How MIDMTC Compares

Side-by-side with similar programs

Free
Program Amount Difficulty Payment Deadline
Manitoba Interactive Digital Media Ta... 35-40% Moderate Tax Credit Offset Open (extended to...
Canadian Film or Video Production Tax... 25% Moderate Tax Credit Offset Ongoing
Canada Media Fund up to $250K Hard Mixed (Advance + Reimb.) Ongoing (multiple...
Manitoba Small Business Venture Capit... up to $10M Easy Tax Credit Offset Open (extended to...
Strategic Response Fund (formerly Str... Up to $50 million Hard Mixed (Advance + Reimb.) Ongoing — continuous...

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Frequently Asked Questions

Quick answers to the questions founders most often ask about MIDMTC

Free
Can I claim the 40% rate if I've claimed before?
Only first-time claimants or companies with Manitoba labour under $1M qualify for the 40% rate. Larger operations get 35% on all labour expenditures. This makes it ideal for early-stage studios.
What's the typical award amount?
Most claims range from $50,000 to $500,000 based on eligible labour spend. The maximum is $2M, but most small-to-mid studios receive under $500k.
Do I need to be incorporated to apply?
Yes, you must be a taxable Canadian corporation with a permanent establishment in Manitoba. Sole proprietors and partnerships cannot apply.
Can I stack this with other programs?
Yes, MIDMTC stacks with CPTC (for linear media), IRAP (for R&D), and CMF Experimental Stream. SBVCTC also stacks for investors in eligible companies.
Why do applications get rejected?
Common rejections: claiming passive content (e.g., static websites), non-Manitoba labour costs, or lacking proof of Manitoba-based development work.

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