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Manitoba community enterprise development tax credit

Refundable tax credit for community investment

Offered by
Government of Manitoba
Official source: gov.mb.ca

Source change captured

Funding available
Up to 45% of project cost
Deadline
Open continuously
Location
Winnipeg, Manitoba, Canada
Who can apply
Individuals and corporations who acquire equity capital in community-based enterprises in Manitoba
See full eligibility

Overview

The Community Enterprise Development Tax Credit (CEDTC) provides a refundable Manitoba tax credit of up to 45% to individuals and corporations who acquire equity capital in community-based enterprises in Manitoba. Corporations must be pre-approved to issue shares, and the program also covers active-business, asset, and employment requirements.

At a glance

Funding available

Maximum share of project costs
45%
Financing goals
  • Increase social or community impact
  • Improve governance or administrative structure

Eligible candidates

Location
  • Winnipeg
  • Manitoba
Eligible Industries
All industries
Annual revenue
All revenue ranges
Organisation size
200 employees maximum
Audience
  • Startups
Legal structures
Non-financial cooperative, For-profit business

Start applying for this program

Take a practical assessment to gain a clear understanding of how well this program aligns with your specific needs and long-term goals.

Availability timeline

2026
Periods: 1

Latest changes

Manitoba EBDC Tax Credit rules updated

The Income Tax Act and related regulations now show updated Manitoba EBDC tax credit rules, including 2026 amendments and provisions effective January 1, 2027.

See more

The Manitoba Income Tax Act text now shows 2026 amendments, with the current consolidated version dated July 3, 2026 and in force since July 1, 2026. The updated statutory material also notes provisions coming into force on January 1, 2027, while the program page still shows the same 45% refundable credit, the 10% investor cap, and the annual $60,000 limit. The legal rules behind the credit now appear materially expanded and revised, including eligibility limits, exclusions, formulas, and conditions in the tax credit sections and section 7.2. The related regulation page for the communities business expansion tax credit remains in force since May 1, 2018, with the latest consolidation dated July 5, 2026.

Official source: web2.gov.mb.ca
July 6, 2026

Eligibility

Who is eligible?

  • Individuals and corporations who acquire equity capital in community-based enterprises in Manitoba
  • Corporations that wish to issue shares as eligible investments

Who is not eligible

  • Businesses whose principal purpose is to derive income from property, management, administrative, financial or similar services, maintenance services, farming, fishing, forestry, hunting, resource exploration, amusement or gaming, performing arts, recreational or sporting events, personal services, seasonal facilities or activities, professional services governed by an Act of the Legislature, or educational, health care or social services unless recognized by the minister

Eligible expenses

  • Equity investments in approved community enterprises
  • Share subscriptions under approved share issuances

Ineligible Costs and Activities

  • Business reorganization, including a merger, amalgamation or winding-up
  • Financing, refinancing or restructuring debt or equity except as permitted by section 6
  • Acquiring an interest in land unless it is necessary or incidental to the active business or the land is owned by a community development corporation or a corporation controlled by one
  • Paying a dividend, advance or return capital, or paying amounts owing to members, shareholders, affiliates or related persons
  • Carrying on or investing in a business outside Manitoba, or any use not included in the proposed use of proceeds and not otherwise approved in writing by the minister

Eligible geographic areas

  • Manitoba

Activities funded

  • Issuing shares to raise capital for community-based enterprises in Manitoba.
  • Investing through a community development investment fund in approved community enterprises.

How to apply

  • A corporation that wishes to issue shares as eligible investments must apply for and obtain the minister’s approval to do so.
  • The application must include the required information and documents listed in section 3(2).
  • A director and an officer must attest in writing that the information in the application is complete and accurate.

Documents Needed

  • A copy of its by-laws and its articles of incorporation
  • Copies of all agreements relating to the corporation’s shares or its governance
  • Its most recent annual financial statements and income tax return
  • In the case of a community development investment fund corporation, its investment policies

Selection criteria

There are evaluation and selection criteria for the Community Enterprise Development Tax Credit. The criteria include the following:

  • Corporation must be pre-approved to issue shares and meet specific requirements.
  • Investors can acquire equity in community-based enterprises in Manitoba.
  • There is no minimum investment requirement, but each investor is limited to 10% of the total tax credit issuance.
  • Corporations must have assets used in active business under certain limits.
  • Approved corporations have a lifetime limit on shares issued and investors can contribute up to $60,000 per year.

Processing and Agreement

  • The minister may approve, with or without conditions, an application that meets the requirements of section 3.
  • The approval must specify the year in which the shares may be issued as eligible investments.
  • The minister may refuse to approve all or any part of a proposed issuance if the total subscription price exceeds $3,000,000.
  • Within 30 days after receiving the serial numbers, the issuer must issue the CED tax credit receipts and provide a copy of each receipt to the minister.

Additional information

  • Available in alternate formats upon request.

Contacts

ecdevprograms@gov.mb.ca
204-945-7343

Official sources

Community Enterprise Development Tax Credit

Program guide

Community Enterprise Development (CED) Tax Credit Regulation, amendment (2018)Community Enterprise Development (CED) Tax Credit Regulation, M.R. 231/2004M a N I T O B a (2026)

Application form

Application for Approval to Issue Shares AS Eligible Investments
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Frequently Asked Questions about the Manitoba community enterprise development tax credit Program

What is the Manitoba community enterprise development tax credit?

The Community Enterprise Development Tax Credit (CEDTC) provides a refundable Manitoba tax credit of up to 45% to individuals and corporations who acquire equity capital in community-based enterprises in Manitoba. Corporations must be pre-approved to issue shares, and the program also covers active-business, asset, and employment requirements.

How much funding can be received?

Manitoba community enterprise development tax credit Funds up to 45% of admissible expenses.

What is the deadline to apply?

The program is accepting continuous intake

Who is eligible for the Manitoba community enterprise development tax credit program?

To be eligible for the Manitoba community enterprise development tax credit program, you must: Must be a Manitoba cooperative or taxable corporation Active business use required Must be pre-approved to issue shares

What expenses are eligible under Manitoba community enterprise development tax credit?

Equity investments in approved community enterprises Share subscriptions under approved share issuances

Who can I contact for more information about the Manitoba community enterprise development tax credit?

You can contact Government of Manitoba by email at ecdevprograms@gov.mb.ca or by phone at 204-945-7343.

Where is the Manitoba community enterprise development tax credit available?

The Manitoba community enterprise development tax credit program is available the province of Manitoba.