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Manitoba Film and Video Production Tax Credit

Refundable film tax credit for Manitoba producers

Offered by
Government of Manitoba
Official source: canada.ca

Source change captured

Funding available
Up to 65% of project cost
Deadline
Open continuously
Location
Manitoba, Canada
Who can apply
Taxable Canadian corporations incorporated federally or provincially.
See full eligibility

Overview

The Manitoba Film and Video Production Tax Credit is a fully refundable corporate income tax credit for qualifying Manitoba film and video producers. It provides up to 65% on eligible Manitoba labour or up to 38% on eligible Manitoba expenditures, including production costs and accommodation.

At a glance

Funding available

Maximum share of project costs
65%
Financing goals
  • Develop an online presence
  • Obtain certifications or accreditations

Eligible candidates

Location
  • Manitoba
Eligible Industries
All industries
Annual revenue
All revenue ranges
Organisation size
1 employees minimum
Audience
All groups
Legal structures
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 Film and Video Tax Credit rules updated for 2027

A new 2027 producer FAQ adds effective-date rules, a 30-day pre-certification notice step, and updated eligibility exclusions and standards.

See more

The Manitoba Film & Video Tax Credit producer FAQ now states that the 2027 rules take effect on January 1, 2027 for productions whose principal photography or key animation begins on or after that date. It also adds a pre-certification or portal notification step due within 30 days after production begins, and late notice can limit which amounts may be included in the credit calculation. The FAQ also introduces new professional-standards criteria, clarifies that e-sports and music videos are excluded, and explains grounds for refusing or revoking certificates. It further updates the 8% Manitoba Production Company Bonus screen-credit requirement to allow alternative on-screen recognition and confirms the existing headline credit rates are unchanged.

Official source: mbfilmmusic.ca
October 2, 2026

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.
  • Corporations that meet the 25% salaries and wages requirement for eligible employees and eligible non-resident individuals.

Who is not eligible

  • Corporations whose primary business includes other activities such as providing employees’ services to other corporations, renting equipment, or distributing film or videos may not be considered 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, except hotel accommodations up to $300 per night per unit.
  • Airfare and travel outside Manitoba.
  • Promotional expenses.

Eligible geographic areas

  • Manitoba

Activities funded

  • Eligible projects include fully financed television movies, documentaries, feature films, dramatic series, variety, multimedia, animation, children’s programming, music programming, informational series, and digital and web-based production.

How to apply

  • Applications are accepted only through Manitoba Film and Music’s online application portal.
  • Deeming requests must be made as soon as possible before the start of principal photography.
  • Deeming requests are made by sending the list of positions to be deemed and the names of the non-Manitoba residents to Manitoba Film and Music.
  • For each eligible film, file the required certificate, completed Schedule 388, and additional documents with your return for the tax year.

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.

Processing and Agreement

  • Manitoba Film and Music reviews all tax credit applications.
  • Manitoba Film and Music issues a tax credit certificate to a corporation that produces an eligible film in the province.
  • Film producers can receive advance credits before completion of a film if they submit the proper documents.
  • The final determination of the tax credit is performed by the CRA.

Contacts

taxcreditapplications@mbfilmmusic.ca
204-947-2040 ext. 25

Official sources

canada.ca

Official page

Manitoba Cost-of-Production Tax Credit

Program guide

another production, without lawful excuse. (2027)Film & TV Tax CreditOverview: the 9 Steps of the TAX Credit Process (2024)
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Frequently Asked Questions about the Manitoba Film and Video Production Tax Credit Program

What is the Manitoba Film and Video Production Tax Credit?

The Manitoba Film and Video Production Tax Credit is a fully refundable corporate income tax credit for qualifying Manitoba film and video producers. It provides up to 65% on eligible Manitoba labour or up to 38% on eligible Manitoba expenditures, including production costs and accommodation.

How much funding can be received?

Manitoba Film and Video Production Tax Credit Funds up to 65% of admissible expenses.

What is the deadline to apply?

The program is accepting continuous intake

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 with a permanent establishment in Manitoba Primarily a film or video production business At least 25% of salaries and wages paid to eligible employees and eligible non-resident individuals, and at least one employee

What expenses are eligible under Manitoba Film and Video Production Tax Credit?

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.

Who can I contact for more information about the Manitoba Film and Video Production Tax Credit?

You can contact Government of Manitoba by email at taxcreditapplications@mbfilmmusic.ca or by phone at 204-947-2040 ext. 25.

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.