Manitoba cultural industries printing tax credit
Last Update: April 27, 2025
MB, Canada
Refundable tax credit for Manitoba book printing businesses
Manitoba cultural industries printing tax credit at a glance
Eligible Funding
- Max. $1,100,000
- Up to 35% of project cost
Timeline
- Continuous Intakes
Financing Type
Tax Credits
Eligible Industries
- Information and cultural industries
Grant Providers
- Government of Manitoba
Status
Open
Overview of the Manitoba cultural industries printing tax credit program
The Manitoba Cultural Industries Printing Tax Credit offers up to $1.1 million per corporation annually to support Manitoba-based printers with eligible book production costs. This program aims to encourage the printing of new, Canadian-authored books by providing a refundable tax credit for qualifying printing expenses.
Financing terms and conditions
- Refundable tax credit calculated as 35% of eligible salary or wages, adjusted by specific revenue ratios.
- Annual maximum tax credit of $1.1 million per corporation, shared among related or associated printers.
- Maximum eligible printing revenue capped at $200,000 per book title.
Eligible projects & activities
- Production and printing of eligible Canadian-authored books in Manitoba.
Examples of admissible projects:
$ 24,000
Launch online retail platform and logistics system for artisans
$ 37,000
Expand organic vegetables farm with drip irrigation technology
$ 18,000
Launch after-school STEM robotics program for local youth
$ 32,000
Upgrade bakery production with energy-efficient ovens and software
$ 41,000
Install solar panels on dairy cooperative production facilities
$ 34,000
Retrofit seniors’ housing to improve accessibility and fire safety
Eligibility criteria of the Manitoba cultural industries printing tax credit program
- The applicant must be engaged in the business of printing books in Manitoba.
- The company must have a permanent establishment in Manitoba.
- The company must be producing eligible books, defined as non-periodical Canadian-authored publications in fiction, non-fiction, poetry, drama, biography, or children's categories, printed before 2025.
- At least 90% of each eligible book must consist of new material that has not been previously published.
- The printer must demonstrate that each book is for sale through an established distributor.
Who is eligible?
- Companies engaged in the business of printing books in Manitoba
Eligible expenses
- Salaries and wages paid to employees resident in Manitoba for their work in the book printing division.
- Eligible printing costs incurred and paid in producing eligible books.
Eligible geographic areas
- Businesses with a permanent establishment in Manitoba.
How to apply to the Manitoba cultural industries printing tax credit program
- Step 1: Calculate Eligible Tax Credit AmountDetermine total eligible printing costs incurred and paid before 2025 for eligible books.
- Calculate the credit using the provided formula: tax credit = 35% × L × (R1/R2), where L, R1, and R2 are defined by the program.
- Step 2: Complete Tax Credit FormsFill out Schedule 5, Tax Calculation Supplementary – Corporations, specifically line 611, to report the amount of the tax credit claimed.
- Step 3: Submit Supporting Tax DocumentationInclude Schedule 5 with your corporation’s annual tax return submission to Manitoba Finance.
Additional information
- The annual maximum tax credit of $1.1 million per corporation must be shared among related or associated eligible printers.
- The tax credit is refundable, meaning it can result in a cash refund even if no taxes are owed.
- To claim the credit, it must be reported on line 611 of Schedule 5, Tax Calculation Supplementary – Corporations.
- The program was announced as being made permanent, but eligible costs must be incurred and paid before 2025 for the current cycle.
Apply to this program
Tax CreditsOpen
Manitoba, Canada
Tax credits for Manitoba corporations investing in data processing
Tax CreditsOpen
Winnipeg, Manitoba
Tax credit for Manitoba community enterprise development