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Manitoba Film and Video Production Tax Credit
Refundable tax credits for Manitoba film productions
Last Update: April 10, 2026
Funding available
Up to 65% of project cost
Timeline
- Open continuously
Location
Manitoba, Canada
Overview
Manitoba Film and Music’s Manitoba film and video production tax credit supports taxable Canadian corporations with a permanent establishment in Manitoba that are primarily carrying on film or video production. Eligible claims may be based on labour costs or production costs, with bonus rates available for frequent filming, Manitoba producers, and rural filming.
/100
Opportunity Score
Moderate potential, but conditions must align.
At a glance
Funding available
Financing goals
- Develop an online presence
- Obtain certifications or accreditations
Eligible Funding
- Up to 65% of project cost
Timeline
- Open continuously
Eligible candidates
Eligible Industries
- Information and cultural industries
- Arts, entertainment and recreation
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
- Production of eligible film and video projects in Manitoba.
- Projects may be claimed under either the labour-cost stream or the production-cost stream.
- Eligible projects include television movies, documentaries, feature films, dramatic series, variety, multimedia, animation, children’s programming, music programming, informational series, and digital or web-based production.
Documents Needed
- Schedule 388, Manitoba Film and Video Production Tax Credit.
- Certificate of Completion or Advance Certificate of Eligibility.
- Additional documents listed on the last page of Schedule 388.
Official resources
Eligibility
Who is eligible?
- Taxable Canadian corporations incorporated federally or provincially.
- Corporations with a permanent establishment in Manitoba.
- Corporations primarily carrying on a film or video production business.
Who is not eligible
There are certain types of companies that are not eligible for this grant.
- Non-eligible corporations
Eligible expenses
- Eligible Manitoba labour.
- Eligible Manitoba expenditures, including labour, deemed labour, service contract expenditures, and tangible property costs directly attributable to the production.
- Eligible accommodation expenditures in Manitoba, up to $300 per night for a residence or hotel room.
Ineligible Costs and Activities
- Per diems.
- Financing expenses.
- Living expenses.
- Airfare and travel outside Manitoba.
- Promotional expenses.
Eligible geographic areas
- Manitoba
Selection criteria
There are evaluation and selection criteria for this grant. Applicants are evaluated based on various factors including financial viability, project feasibility, and economic impact.
- Financial viability of the project
- Project feasibility and planning
- Economic impact of the production on Manitoba
- Other relevant criteria specified by Manitoba Film & Music
How to apply
1
Preliminary Preparation
- Determine eligibility for either the Cost-of-Salaries Tax Credit or Cost-of-Production Tax Credit.
- Review the guidelines and deeming provision guideline changes.
2
Online Portal Registration
Register or log in to the Manitoba Film & Music online application portal.
3
Prepare Application Documents
- Complete the relevant expenditure worksheet for the chosen tax credit.
- Fill out the Declaration of Principal Owner and other necessary affidavits.
4
Application Submission
Submit the completed forms and affidavits via the online application portal.
5
Deeming Requests
Send a list of positions to be deemed and names of non-Manitoba residents to Manitoba Film & Music before principal photography begins.
6
Screen Credit Inquiry
Contact Manitoba Film & Music for the appropriate screen credit language as necessary.
Processing and Agreement
- Manitoba Film and Music reviews all tax credit applications.
- A tax credit certificate is issued to eligible corporations for eligible films.
- The credit must first be applied against taxes payable.
- For completed productions, a Certificate of Completion is required; otherwise, an Advance Certificate of Eligibility applies.
Additional information
- Applications are accepted only through Manitoba Film & Music’s online application portal.
- Deeming requests should be made as soon as possible before principal photography begins.
- Deeming requests must include the positions to be deemed and the names of the non-Manitoba residents.
- Applicants should contact Manitoba Film & Music for the appropriate screen credit language.
Contacts
Frequently Asked Questions about the Manitoba Film and Video Production Tax Credit Program
What is the Manitoba Film and Video Production Tax Credit?
Manitoba Film and Music’s Manitoba film and video production tax credit supports taxable Canadian corporations with a permanent establishment in Manitoba that are primarily carrying on film or video production. Eligible claims may be based on labour costs or production costs, with bonus rates available for frequent filming, Manitoba producers, and rural filming.
How much funding can be received?
Manitoba Film and Video Production Tax Credit Funds up to 65% of admissible expenses.
Who is eligible for the Manitoba Film and Video Production Tax Credit program?
To be eligible for the Manitoba Film and Video Production Tax Credit program, you must:
Taxable Canadian corporation
Permanent establishment in Manitoba
Primarily a film or video production business
What expenses are eligible under Manitoba Film and Video Production Tax Credit?
Production of eligible film and video projects in Manitoba.
Projects may be claimed under either the labour-cost stream or the production-cost stream.
Eligible projects include television movies, documentaries, feature films, dramatic series, variety, multimedia, animation, children’s programming, music programming, informational series, and digital or web-based production.
Who can I contact for more information about the Manitoba Film and Video Production Tax Credit?
You can contact Government of Manitoba or by phone at 2049472040.
Where is the Manitoba Film and Video Production Tax Credit available?
The Manitoba Film and Video Production Tax Credit program is available the province of Manitoba.
Is the Manitoba Film and Video Production Tax Credit a grant, loan, or tax credit?
Manitoba Film and Video Production Tax Credit is a Tax Credits