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Manitoba data processing investment tax credits
Refundable Manitoba tax credits for data processing investments
Last Update: April 9, 2026
Funding available
$ 10,000,000
Timeline
- Open continuously
Location
Manitoba, Canada
Overview
This program provides refundable Manitoba tax credits for eligible corporations investing in data processing centres and related property. It supports the acquisition, construction, or leasing of qualifying buildings and equipment used in Manitoba data processing operations.
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Opportunity Score
Moderate potential, but conditions must align.
At a glance
Funding available
Financing goals
- Increase performance through digital transformation
- Increase production or service capacity
- Increase operational productivity
Eligible Funding
- Minimum amount : 10,000,000 $
Timeline
- Open continuously
Eligible candidates
Eligible Industries
- Information and cultural industries
Location
- Manitoba
Legal structures
- For-profit business
Annual revenue
- All revenue ranges
Organisation size
- All organization sizes
Audience
- Canadians
Next Steps
1
Determine your project
2
Validate your eligibility
Activities funded
- Acquiring or constructing qualifying data processing buildings in Manitoba
- Purchasing or leasing qualifying data processing centre equipment
- Leasing a qualifying data processing building to an eligible corporation
Documents Needed
- Completed Schedule 392, Manitoba Data Processing Investment Tax Credits
- T2 Corporation Income Tax Return
- Written consent from the partnership, if claiming a partnership allocation
- Irrevocable election, if claiming the full partnership credit
Eligibility
Who is eligible?
- Taxable Canadian corporations with a permanent establishment in Manitoba
- Corporations whose primary Manitoba activity is data processing
- Corporations leasing a qualifying data processing building to another eligible corporation
- Corporations that are members of a partnership building a data processing centre
Who is not eligible
- Corporations without a permanent establishment in Manitoba
- Corporations not engaged in data processing, for the operator credit
- Corporations seeking the credit for property purchased or leased after April 11, 2017, outside the limited replacement-property rules
- Corporations whose qualifying purchases or leases do not meet the $10 million threshold for the property credit
Eligible expenses
- Capital cost of new data processing buildings
- Capital cost of new or refurbished data processing centre property
- Cost of qualifying data processing property purchased or leased
- Costs related to buildings or property leased to an eligible corporation
Ineligible Costs and Activities
- Property purchased or leased after April 11, 2017, except limited replacement-property cases
- Property not available for use in the tax year
- Property already used for another Manitoba tax credit calculation
- Property that does not meet the program’s qualifying building or equipment rules
Eligible geographic areas
- Manitoba
Processing and Agreement
- The claim is filed with the corporation’s tax return using Schedule 392.
- The credit amount is entered on line 324 of Schedule 5.
- Partnership claims require the partnership’s written consent and, if needed, an irrevocable election.
Additional information
- The credits are eliminated for 2025 and later tax years.
- The program is also eliminated for property purchased or leased after April 11, 2017, with limited replacement-property exceptions.
- The credit is claimed using Schedule 392 and entered on line 324 of Schedule 5.
- For partnerships, a corporation may claim its proportionate share or make an irrevocable election with the partnership’s written consent to claim the full amount.
Contacts
Frequently Asked Questions about the Manitoba data processing investment tax credits Program
Here are answers to the most common questions about the Manitoba data processing investment tax credits. This section explains what the program is, how much funding is available, eligibility requirements, application deadlines, and other important details to help you determine if this grant is right for your business.
What is the Manitoba data processing investment tax credits?
This program provides refundable Manitoba tax credits for eligible corporations investing in data processing centres and related property. It supports the acquisition, construction, or leasing of qualifying buildings and equipment used in Manitoba data processing operations.
Who is eligible for the Manitoba data processing investment tax credits program?
To be eligible for the Manitoba data processing investment tax credits program, you must:
Taxable Canadian corporation in Manitoba
Property used in Manitoba data processing
$10 million minimum for property credit
What expenses are eligible under Manitoba data processing investment tax credits?
Acquiring or constructing qualifying data processing buildings in Manitoba
Purchasing or leasing qualifying data processing centre equipment
Leasing a qualifying data processing building to an eligible corporation
Who can I contact for more information about the Manitoba data processing investment tax credits?
You can contact Government of Manitoba by email at none or by phone at none.
Where is the Manitoba data processing investment tax credits available?
The Manitoba data processing investment tax credits program is available the province of Manitoba.
Is the Manitoba data processing investment tax credits a grant, loan, or tax credit?
Manitoba data processing investment tax credits is a Tax Credits
Who are the financial supporters of the Manitoba data processing investment tax credits?
Manitoba data processing investment tax credits is funded by Government of Manitoba, Canada Revenue Agency (CRA)