Manitoba — Interactive Digital Media Tax Credit

Q: How much funding can be received?

Manitoba — Interactive Digital Media Tax Credit Funds up to 40% of admissible expenses.

Q: What is the deadline to apply?

The deadline to apply is not specified.

Q: Is the Manitoba — Interactive Digital Media Tax Credit a grant, loan, or tax credit?

Manitoba — Interactive Digital Media Tax Credit is a Tax Credits

Q: Who are the financial supporters of the Manitoba — Interactive Digital Media Tax Credit?

Manitoba — Interactive Digital Media Tax Credit is funded by Government of Manitoba, Economic Development, Investment, Trade and Natural Resources

Q: Who can I contact for more information about the Manitoba — Interactive Digital Media Tax Credit?

You can contact Government of Manitoba by email at ecdevprograms@gov.mb.ca or by phone at 204-945-2475.

Q: Where is the Manitoba — Interactive Digital Media Tax Credit available?

The Manitoba — Interactive Digital Media Tax Credit program is available the province of MN.

Last Update: July 22, 2025

MN, Canada

Manitoba tax credit for digital media production

At a glance

Eligible Funding

Up to 40% of project cost

Timeline

Unspecified

Financing Type

Tax Credits

Eligible Industries

Information and cultural industries

Funds Providers

Unspecified

Program status

Open

Overview

Refundable corporate income tax credit of 40% of wages paid to Manitobans working on interactive digital media projects in Manitoba, up to a maximum of $500,000 per project.

Activities funded

The Manitoba Interactive Digital Media Tax Credit supports the creation and commercialization of interactive digital media products. These projects must involve digital media that users can actively engage with through software and data files.

Development of interactive video games featuring non-linear user participation.
Creation of simulators that incorporate interactive elements for educational or training purposes.
Design of participatory e-learning products that require user input and interaction.

Examples of admissible projects:

$ 192,000

Development of an e-commerce platform with AI-driven recommendations

$ 180,000

Creation of a mobile game with in-app purchases and downloadable content

$ 160,000

Development of a fitness tracking app with interactive challenges

$ 160,000

Enhancement of an existing weather forecasting app with new interactive features

$ 160,000

Creation of an interactive virtual museum experience

Eligibility

Eligibility for this grant is determined by specific criteria related to the corporation and its expenditures.

The company must be a taxable Canadian corporation with a permanent establishment in Manitoba.
The company must either pay 25% of its salaries and wages to Manitoba residents or incur at least $1 million in qualifying Manitoba labour expenses annually to be eligible for the respective tax credit rates.
The project must obtain a Certificate of Eligibility before proposed work begins.

Who is eligible?

Eligible applicants for the Manitoba Interactive Digital Media Tax Credit include taxable Canadian corporations with a permanent establishment in Manitoba. To qualify for the tax credit at the specified rates, these corporations must meet certain conditions regarding residency and labour expenditure requirements. Specifically, the corporation must pay at least 25% of its salaries and wages to Manitoba residents to qualify for a 40% tax credit. Alternatively, corporations that pay less than 25% of their salaries to Manitoba residents can qualify for a 35% tax credit, provided they incur at least $1 million in qualifying Manitoba labour expenses annually. Furthermore, eligible products must be interactive digital media that is non-linear and participatory, such as video games or e-learning tools.

Who is not eligible

This grant excludes certain companies and industries based on their product type and primary usage. The restrictions ensure that the funds are allocated towards projects that align with the digital interactivity criteria.

Companies developing operating systems.
Organizations focused on products primarily for interpersonal communication.
Businesses creating promotional products.
Developers of adults-only rated video games.
Companies producing products for internal use.
Entities developing products for the internal use of a non-arms-length purchaser.

Eligible expenses

Eligible projects for the Manitoba Interactive Digital Media Tax Credit are those that involve the development of interactive digital media products. These products must be non-linear and interactive, allowing users to engage with the media as participants rather than passive viewers.

Development of video games.
Creation of simulators.
Production of multi-pathed, participatory e-learning products.

Eligible geographic areas

This grant is specifically available to companies with a permanent establishment in Manitoba. The eligibility focuses on ensuring local economic growth and development in the interactive digital media sector.

Companies must have a permanent establishment in Manitoba.

Selection criteria

Yes, there are evaluation and selection criteria for the Manitoba Interactive Digital Media Tax Credit grant. Eligibility and assessment include a review of various aspects such as corporate qualifications, project specifics, and compliance with labor expenditure requirements.

Company must be a taxable Canadian corporation with a permanent establishment in Manitoba.
The corporation must pay at least 25% of its total corporate annual salaries and wages to Manitoba taxpaying residents during the qualifying period or incur at least $1,000,000 in total cumulative eligible Manitoba labor expenses.
The project must be for developing or enhancing an eligible interactive digital media product, primarily for commercial use.
Products must provide non-linear, interactive media experiences involving at least two forms of media: text, sound, or images.
Eligible expenses include development labor costs, marketing and distribution costs incurred after applying for a Certificate of Eligibility (COE).
Labor expenses cannot be claimed if already covered by other government assistance unless specific exceptions apply.
Marketing and distribution expenses are capped at $100,000 per product and must be directly attributable to the promotion of the eligible product.
Qualifying project activities need a Certificate of Eligibility before expenses can be claimed, which reflects preliminary project eligibility and estimated tax credit amounts.
Project status, scope, and budget changes must be documented through an Amended Certificate of Eligibility if they occur during project progress.

How to apply

Obtain Program Information and Application Materials

Access and review the MIDMTC guidelines from the Government of Manitoba's website.
Download the Certificate of Eligibility Application, MIDMTC Product Description Template, and other necessary forms.

Prepare Certificate of Eligibility Application

Complete the MIDMTC Product Description Template to detail your interactive digital media product.
Develop a Commercialization Plan using the provided template.
Compile your budget utilizing the MIDMTC Budget Template.
Gather all supporting documents, including the Declaration of MB Residency/Consent Form and the 3rd Party Declaration Form.

Submit Certificate of Eligibility Application

Send the completed Certificate of Eligibility Application and all supporting documents to the Economic Programs Branch via email or mail.
Address to: Economic Programs Branch, 1010 – 259 Portage Avenue, Winnipeg, MB R3B 3P4.
Email submissions to: ecdevprograms@gov.mb.ca.

Await Review and Approval

Wait for the Manitoba Economic Programs Branch to review your submission for eligibility.
Receive the Certificate of Eligibility if your project qualifies.

Initiate Project Work

Begin work on your interactive digital media product only after receiving the Certificate of Eligibility.

Additional information

The Manitoba Interactive Digital Media Tax Credit has been adjusted in Budget 2023 to allow for more inclusive labour expenses:

Expanded eligibility for labour expenditures now includes project-related bonuses and employee benefits directly attributable to the project.
However, bonuses tied to profits or revenues, stock options, and signing bonuses remain ineligible under the tax credit.

Contacts

ecdevprograms@gov.mb.ca

204-945-2475

Apply to this program

Frequently Asked Questions about the Manitoba — Interactive Digital Media Tax Credit Program

Here are answers to the most common questions about the Manitoba — Interactive Digital Media Tax Credit. 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 — Interactive Digital Media Tax Credit?

How much funding can be received?

What is the deadline to apply?

Is the Manitoba — Interactive Digital Media Tax Credit a grant, loan, or tax credit?

Who are the financial supporters of the Manitoba — Interactive Digital Media Tax Credit?

Who is eligible for the Manitoba — Interactive Digital Media Tax Credit program?

To be eligible for the Manitoba — Interactive Digital Media Tax Credit program, you must: The company must be a taxable Canadian corporation with a permanent establishment in Manitoba. The company must pay 25% of its salaries and wages to Manitoba residents to qualify for a 40% tax credit. A company paying less than 25% to Manitoba residents can qualify for a 35% tax credit if it incurs at least $1 million in qualifying Manitoba labour expenses annually.