Tax Credit
Provincial
Active
Manitoba Manufacturing Investment Tax Credit (MITC)
Government of Manitoba — Manitoba Finance (administered by Canada Revenue Agency)
Maximum Credit
8% of eligible costs
Ongoing
Difficulty
Easy
Payment
Tax Credit Offset
Trend
Stable
First-Timers
Friendly ✓
Credit rate
8%
Manitoba Manufacturing Investment Tax Credit (MITC) provides up to 8% tax credit (7% refundable + 1% non-refundable) on eligible manufacturing and processing assets acquired in Manitoba. ⚠ From July 1, 2026 certain manufacturing machinery and equipment shifts to an upfront RST exemption instead, leaving buildings and other qualified property under the credit. Refundable and non-refundable provincial tax credit for Manitoba corporations that acquire eligible plant, machinery, and equipment for manufacturing or processing operations, including Class 43.1 and 43.2 renewable energy and energy-efficient assets. Applications are accepted on an ongoing basis.
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Eligibility & Details
What this program funds and who can apply
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Program Description
Refundable and non-refundable provincial tax credit for Manitoba corporations that acquire eligible plant, machinery, and equipment for manufacturing or processing operations, including Class 43.1 and 43.2 renewable energy and energy-efficient assets. The 7% refundable portion generates cash refunds even when tax payable is low.
Eligibility Requirements
- Corporation with a permanent establishment in Manitoba
- Must acquire eligible plant, machinery, or equipment for use in manufacturing or processing in Manitoba
- Assets must be used at least 90% in qualifying manufacturing or processing activities
- Qualifying asset classes include CCA Class 43.1 (renewable energy / energy-efficient equipment) and Class 43.2
- Applies to new or used buildings, machinery, and equipment placed in service in Manitoba
- Corporations may renounce the credit in whole or in part via tax election
- Unused credits carry forward 10 years or back 3 years against Manitoba corporate income tax payable
Provinces
Industries
Business Stage
Quick Assessment
Difficulty
Easy
Competition
Low
First-Timer
Friendly
Funding Details
- Amount
- 8% tax credit (7% refundable + 1% non-refundable) on eligible manufacturing and processing assets acquired in Manitoba. ⚠ From July 1, 2026 certain manufacturing machinery and equipment shifts to an upfront RST exemption instead, leaving buildings and other qualified property under the credit.
- Type
- Tax Credit
- Level
- Provincial
- Credit rate
- Up to 8% of eligible costs
- Deadline
- Ongoing
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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What's in this Playbook
Everything you need to claim MITC
Not a marketing summary. The actual checklist, intel, and stack strategy reviewers look for.
- 5 rejection pitfalls reviewers flag — so you catch them first
- 6-document checklist with what each reviewer is actually checking
- 4-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
$19 covers this one program. $39/mo covers every program, plus the workspace that walks you through each application.
How to claim
Insider tips, common pitfalls, and what successful applicants look like
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Insider TipThe 7% refundable component makes this credit valuable even for companies with minimal Manitoba tax payable — it generates a cash refund regardless of profitability.
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See what trips up most applicants for this program — and how to avoid it.
Rejection Pitfalls 5
- Assets used less than 90% in qualifying manufacturing or processing activities
+4 more pitfalls
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Success Profile
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Evaluation Criteria
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Don’t lose this one to a preventable rejection
5 reasons applications get rejected, what successful claimants look like, and exactly what the program administrators check
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Application Playbook
Step-by-step process, required documents, and expenses
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4 steps
6 docs
Application Steps
1
Acquire Eligible Assets Purchase qualifying plant, machinery, or equipment for Manitoba manufacturing or processing operations. Ensure assets are placed in service in Manitoba and will be used 90%+ in eligible activities. Retain all acquisition invoices and asset documentation.
Required Documents 6
✓ T2 corporate income tax return
✓ Manitoba Schedule 380 (T2SCH380) — Manitoba Manufacturing Investment Tax Credit
Eligible Expenses 5
Ineligible Expenses 6
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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4 partners
Compatible Programs
Federal Accelerated Investment Incentive (AII)
Clean Technology Investment Tax Credit (federal)
Manitoba Industrial Machinery Exemption (RST)
Manitoba Research and Development Tax Credit
Combined Funding Potential
See your total funding potential
Clawback Risk
Medium Risk
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How MITC Compares
Side-by-side with similar programs
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| Program | Amount | Difficulty | Payment | Deadline |
|---|---|---|---|---|
| Manitoba Manufacturing Investment Tax... | 8% | Easy | Tax Credit Offset | Ongoing |
| Clean Technology Investment Tax Credit | Up to 30% refundable tax credit | Moderate | Tax Credit Offset | Ongoing (available March... |
| Manitoba Research and Development Tax... | 15% | Moderate | Tax Credit Offset | Ongoing |
| Strategic Response Fund (formerly Str... | Minimum $10 million contribution | Hard | Mixed (Advance + Reimb.) | Ongoing — continuous... |
| CanExport SMEs | Up to $50,000 | Moderate | Mixed (Advance + Reimb.) | Applications accepted... |
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 MITC
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Can unincorporated businesses or sole proprietors claim the MITC?
No — only incorporated corporations with a permanent establishment in Manitoba can claim the MITC. Sole proprietors, partnerships, and non-profits are ineligible.
What assets qualify for the manufacturing investment tax credit?
Qualifying property includes plant, machinery, equipment, and buildings used 90%+ in Manitoba manufacturing or processing, including Class 43.1 and 43.2 renewable/energy-efficient assets.
How does the July 2026 RST exemption change affect the MITC?
Starting July 1, 2026, certain manufacturing machinery and equipment will shift to an upfront RST exemption at purchase instead of the 7% refundable credit. The 1% non-refundable component and building credits remain unchanged.
How long can unused credits be carried forward?
Unused MITC credits may be carried forward for 10 tax years or back 3 years, giving manufacturers flexibility to use credits in profitable years.
Does the MITC stack with the federal Accelerated Investment Incentive?
Yes — the federal AII enhances first-year CCA deductions at the federal level while the MITC is a separate provincial credit. Both can apply to the same asset, though government assistance interactions must be calculated carefully.
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Full Playbook: MITC
4 steps · 6 docs · reviewer insights