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Child Care Centre Development Tax Credit
Tax credit for creating new child care spaces
Last Update: June 23, 2026
Funding available
Varies by project
Timeline
- Open continuously
Location
Manitoba, Canada
Overview
This Manitoba program provides a tax credit to private corporations that create new early learning and child care spaces. Eligible projects involve constructing or renovating a child care centre in Winnipeg or rural Manitoba.
/100
Opportunity Score
Moderate potential, but conditions must align.
At a glance
Funding available
Financing goals
- Develop strategic partnerships
- Increase social or community impact
- Attract or retain talent
Eligible Funding
- Varies by project
Timeline
- Open continuously
Eligible candidates
Eligible Industries
- Health care and social assistance
Location
- Manitoba
Legal structures
- For-profit business
Annual revenue
- All revenue ranges
Organisation size
- All organization sizes
Audience
- All groups
Next Steps
1
Determine your project
2
Validate your eligibility
Activities funded
- Construction of a new child care centre
- Renovation of an existing space into a child care centre
- Creation of new infant and preschool child care spaces
Documents Needed
- Application for a Letter of Eligibility
- Application for a Certificate of Eligibility
- Letter of Eligibility
- Valid child care licence
- Certified copy of the agreement with the child care service provider, if applicable
Official resources
Eligibility
Who is eligible?
- Private corporations
- Manitoba incorporated businesses
- Corporations developing worksite child care centres
Who is not eligible
- Businesses primarily engaged in child care services
- Unincorporated businesses
- Corporations that have already started or completed construction before applying
Eligible expenses
- Construction of a new child care centre
- Renovation of an existing space for child care use
Ineligible Costs and Activities
- Projects that have already started or been completed before the permit date
- Child care centres that do not meet the minimum space requirements
- Claims where the centre is operated by a for-profit child care business, if grant funding is sought
Eligible geographic areas
- Winnipeg, Manitoba
- Rural Manitoba
Selection criteria
- Compliance with the minimum space requirement.
- Project status and permit timing.
- Ongoing centre utilization of at least 86%.
How to apply
- Step 1: Prepare the preliminary application
- Complete the Letter of Eligibility application form.
- Provide the corporation and project information requested.
- Step 2: Submit the application
- Send the completed application by mail or email to the Early Learning and Child Care Program.
- Step 3: Receive the Letter of Eligibility
- If approved, the program issues a Letter of Eligibility.
- Step 4: Complete the centre and apply for certification
- After construction, apply for a Certificate of Eligibility.
- Submit the required documents, including the licence and related agreement if applicable.
- Step 5: Claim the tax credit annually
- Submit the Certificate of Continuing Eligibility to the Canada Revenue Agency with the corporate tax return.
Processing and Agreement
- The application for a Letter of Eligibility is reviewed by the Early Learning and Child Care Program.
- If approved, the corporation receives a Letter of Eligibility and can proceed to planning and construction.
- After construction, the corporation applies for a Certificate of Eligibility.
- For each eligible tax year, the program issues a Certificate of Continuing Eligibility if requirements are maintained.
- The corporation claims the tax credit with the Canada Revenue Agency when filing annual corporate income tax returns.
Additional information
- Guidance is available in the program guide and application form.
- The tax credit is claimed through the Canada Revenue Agency.
- The program is administered by Manitoba’s Early Learning and Child Care Program.
Contacts
Frequently Asked Questions about the Child Care Centre Development Tax Credit Program
What is the Child Care Centre Development Tax Credit?
This Manitoba program provides a tax credit to private corporations that create new early learning and child care spaces. Eligible projects involve constructing or renovating a child care centre in Winnipeg or rural Manitoba.
Who is eligible for the Child Care Centre Development Tax Credit program?
To be eligible for the Child Care Centre Development Tax Credit program, you must:
Incorporated taxable Manitoba corporation
Creates new licensed child care spaces
Project not started before permit
What expenses are eligible under Child Care Centre Development Tax Credit?
Construction of a new child care centre
Renovation of an existing space into a child care centre
Creation of new infant and preschool child care spaces
Who can I contact for more information about the Child Care Centre Development Tax Credit?
You can contact Government of Manitoba by email at cdcinfo@gov.mb.ca or by phone at 204-945-0776.
Where is the Child Care Centre Development Tax Credit available?
The Child Care Centre Development Tax Credit program is available the province of Manitoba.
Is the Child Care Centre Development Tax Credit a grant, loan, or tax credit?
Child Care Centre Development Tax Credit is a Tax Credits
Who are the financial supporters of the Child Care Centre Development Tax Credit?
Child Care Centre Development Tax Credit is funded by Government of Manitoba, Manitoba Finance