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Source verified July 28, 2026
Manitoba Film and Video Production Tax Credit
Refundable film tax credit for Manitoba producers
Latest source updateLast Update: April 26, 2026Latest change: The Manitoba Film and Video Production Tax Credit page now includes expanded cost-of-production guidance, application documents, and contact/application portal details.View change
Latest source update
Last Update: April 26, 2026
Latest change: The Manitoba Film and Video Production Tax Credit page now includes expanded cost-of-production guidance, application documents, and contact/application portal details.
Manitoba film tax credit content updated
The Manitoba Film and Video Production Tax Credit page now adds a much fuller overview of the cost-of-production credit, including eligibility, qualifying expenditures, deemed labour rules, and compatibility with federal tax credits. It also expands the application instructions with an online portal link, an application email address, and a more detailed list of required forms and supporting documents.
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.
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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
Funds Providers
Eligible candidates
Eligible Industries
- All industries
Location
- Manitoba
Legal structures
- For-profit business
Annual revenue
- All revenue ranges
Organisation size
- 1 employees minimum
Audience
- All groups
Next Steps
1
Determine your project
2
Validate your eligibility
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.
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.
- 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
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.
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
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.
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 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.
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.
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