Manitoba Interactive Digital Media Tax Credit (MIDMTC)
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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
- Credit rate
- Up to 40% of eligible costs
- Deadline
- Open (extended to December 31, 2030)
Program Scorecard
Competition, effort, and approval at a glance
Everything you need to claim MIDMTC
Not a marketing summary. The actual checklist, intel, and stack strategy reviewers look for.
- 6-document checklist with what each reviewer is actually checking
- 5-step application timeline with prep hours per step
- Insider tip from program officers on what separates winners
- 4-program stacking strategy to combine with compatible funding
- Success profile + evaluation criteria — exactly what the program administrators check
How to claim
Insider tips, common pitfalls, and what successful applicants look like
Insider TipManitoba runs a two-tier rate (35% and 40%); the higher rate is tied to the share of eligible labour paid to Manitoba residents, so studios that hire locally benefit most — confirm the current tier threshold on the official program page before modelling. This makes Manitoba one of the best jurisdictions in Canada for small to mid-size game studios that hire locally. The refundable nature means you get cash back even if you have no tax liability — critical for pre-revenue studios.
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.
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.
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
Claim timing
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
Applying for MIDMTC? Most founders end up needing more than one template — grab the Founder Pack ($59 · saves $27 vs separate) →
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.
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... | Minimum $10 million contribution | Hard | Mixed (Advance + Reimb.) | Ongoing — continuous... |
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Frequently Asked Questions
Quick answers to the questions founders most often ask about MIDMTC