Manitoba Film and Video Production Tax Credit
Last Update: July 22, 2025
MN, Canada
Manitoba film and video production tax credit
Manitoba Film and Video Production Tax Credit at a glance
Eligible Funding
- Up to 65% of project cost
Timeline
- Continuous Intakes
Financing Type
Tax Credits
Eligible Industries
- Information and cultural industries
- Arts, entertainment and recreation
Grant Providers
- Government of Manitoba
- Manitoba Film and Music (MFM)
Program status
Open
Overview of the Manitoba Film and Video Production Tax Credit program
Get a refundable tax credit up to 38% on eligible labour expenses associated with producing your film or video in Manitoba. Earn additional bonuses for producer credit, rural-and-northern locations, or if you produce three eligible films in two years.
Financing terms and conditions
The Manitoba Film and Video Production Tax Credit offers advantageous financing modalities to support eligible film and video production projects within the province. These modalities are designed to optimize financial support through a combination of tax credits based on salaries and production costs.
- Procurement of up to 65% through the Cost-of-Salaries Tax Credit, encompassing eligible salary expenditures including bonuses.
- Availability of up to 38% through the Cost-of-Production Tax Credit, covering all eligible Manitoba production expenditures, inclusive of bonuses.
Eligible projects & activities
The Manitoba Film and Video Production Tax Credit supports film and video productions that contribute to the creative and economic landscape of Manitoba. Eligible activities primarily involve the production processes of films and videos that qualify for significant tax incentives.
- Producing film and video projects that meet the Manitoba residency requirements and expenditure benchmarks.
- Engaging Manitoba-based labour and resources in film and video production activities.
- Applying successfully through Manitoba Film & Music's online portal for tax credit eligibility.
- Utilizing Manitoba's competitive tax credit offerings to maximize production budgets efficiently.
Examples of admissible projects:
$ 41,800
Shooting an educational video series in a bilingual classroom
$ 57,000
Shooting and editing a historical documentary
$ 34,200
Producing an animated short film in the urban settings of Selkirk
$ 76,000
Producing an indie film set in the rural landscapes around Brandon
$ 47,500
Pre-production planning of a TV series
$ 66,500
Post-production editing of a feature film
Eligibility criteria of the Manitoba Film and Video Production Tax Credit program
Eligibility for the Manitoba Film and Video Production Tax Credit is determined by specific requirements related to the applicant's corporate structure and operational plans.
- The applicant must be an eligible corporation as per the guidelines.
- The corporation must demonstrate fulfillment of the deeming provision where applicable, especially for non-Manitoba residents involved in the projects.
- The application must be submitted through the Manitoba Film & Music online application portal.
- The applicant must make deeming requests before the start of principal photography.
Who is eligible?
Eligible applicants for the Manitoba Film and Video Production Tax Credit include corporations involved in film and video production that meet the specific guidelines and eligibility criteria set by Manitoba Film & Music, including submitting applications through their online portal and adhering to the outlined tax credit options and documentation requirements.
Who is not eligible
There are certain types of companies that are not eligible for this grant.
- Non-eligible corporations
Eligible expenses
The Manitoba Film and Music grant program is dedicated to supporting film and music projects through tax credits specifically designed to elevate local production. The activities enabled by these credits are critical to the development and sustainability of Manitoba's film industry.
- Submission of expenditures for Manitoba Film and Video Production Tax Credit applications.
- Completion and submission of the Manitoba Labour Expenditures Worksheet.
- Processing the Declaration of Principal Owner forms for eligibility verification.
- Filing of affidavits for both advance and completion certificates related to the Cost-of-Salaries and Cost-of-Production Tax Credits.
- Requesting deeming provisions for non-Manitoba residents involved in productions.
Eligible geographic areas
This grant is managed by Manitoba Film & Music, indicating a regional focus on specific areas within Manitoba.
- Companies operating within the province of Manitoba, Canada.
Eligibility criteria of the Manitoba Film and Video Production Tax Credit program
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 to the Manitoba Film and Video Production Tax Credit program
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.
Additional information
There are several additional considerations for applicants of the Manitoba Film & Video Production Tax Credit.
- Manitoba Film & Music has transitioned to an online-only application process, making it essential for all applicants to use their new portal.
- Deeming requests should be submitted as early as possible prior to the start of principal photography, specifically including lists of non-Manitoba residents and their roles.
- Applicants must ensure notarization of affidavits depending on the specific application stage and Manitoba Film & Music's involvement as an equity investor.
- Compliance with screen credit requirements is necessary, for which applicants should contact Manitoba Film & Music to get precise credit language.
Contact Government of Manitoba
2049472040
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