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Source verified August 10, 2026
Manitoba community enterprise development tax credit
Refundable tax credit for community investment
Latest source updateLast Update: July 6, 2026Latest change: Supporting Manitoba tax-credit law pages were updated, with The Income Tax Act now current as of July 3, 2026 and in effect since July 1, 2026.View change
Latest source update
Last Update: July 6, 2026
Latest change: Supporting Manitoba tax-credit law pages were updated, with The Income Tax Act now current as of July 3, 2026 and in effect since July 1, 2026.
Income Tax Act updated for CED tax credit
Supporting legislation for the Community Enterprise Development Tax Credit was updated: The Income Tax Act now shows a current-as-of date of July 3, 2026 and an in-force date of July 1, 2026, while the CED Tax Credit Regulation page now shows as of July 5, 2026. The program landing page still shows the same 45% refundable Manitoba tax credit, the $3 million lifetime share limit, and the $60,000 annual investor maximum. The visible landing-page application link, submission email, and phone number are unchanged, but the statute update suggests the underlying tax-credit rules and conditions should be reviewed for any substantive amendments that could affect eligibility or terms.
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.
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Opportunity Score
Moderate potential, but conditions must align.
At a glance
Funding available
Financing goals
- Increase social or community impact
- Improve governance or administrative structure
Eligible Funding
- Up to 45% of project cost
Eligible candidates
Eligible Industries
- All industries
Location
- Winnipeg
- Manitoba
Legal structures
- Non-financial cooperative
- For-profit business
Annual revenue
- All revenue ranges
Organisation size
- 200 employees maximum
Audience
- Startups
Next Steps
1
Determine your project
2
Validate your eligibility
Activities funded
- Issuing shares to raise capital for community-based enterprises in Manitoba.
- Investing through a community development investment fund in approved community enterprises.
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
Official resources
Program guide
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
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.
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.
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
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.
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?
Issuing shares to raise capital for community-based enterprises in Manitoba.
Investing through a community development investment fund in approved community enterprises.
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.
Is the Manitoba community enterprise development tax credit a grant, loan, or tax credit?
Manitoba community enterprise development tax credit is a Tax Credits