Manitoba Interactive Digital Media Tax Credit (MIDMTC)
Eligibility & Details
What this program funds and who can apply
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
Quick Assessment
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
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How to Win
Insider tips, common pitfalls, and what successful applicants look like
Insider TipThe 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.
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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.
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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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Application Playbook
Step-by-step process, required documents, and expenses
Application Steps
Required Documents 6
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
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Funding Stack Strategy
Compatible programs, clawback risk, and combined funding potential
Compatible Programs
Clawback Risk
Low RiskLow. Risk limited to audit findings of ineligible labour (non-resident employees, profit-based bonuses) or misrepresentation of product type on Certificate of Eligibility application.
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How MIDMTC Compares
Side-by-side with similar programs
| 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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