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Manitoba — Interactive Digital Media Tax Credit
Manitoba tax credit for digital media production
Last Update: April 10, 2026
Funding available
Up to 40% of project cost
Timeline
- Open continuously
Location
Manitoba, Canada
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.
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Opportunity Score
Moderate potential, but conditions must align.
At a glance
Funding available
Financing goals
- Increase performance through digital transformation
- Develop a new product or service
- Develop workforce skills
Eligible Funding
- Up to 40% of project cost
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
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.
Documents Needed
- Certificate of Eligibility Application
- Project Description
- Commercialization Plan
- Project Budget and Funding Sources
- Declaration of MB Residency/Consent Form
- 3rd Party Declaration Form
Eligibility
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
- Companies developing operating systems.
- Companies developing products used primarily for interpersonal communication.
- Companies developing promotional products.
- Companies developing adults-only rated video games.
- Companies developing products for internal use.
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.
Ineligible Costs and Activities
- Bonuses tied to profits or revenues.
- Stock options.
- Signing bonuses.
Eligible geographic areas
- Manitoba
Processing and Agreement
- Applications are reviewed for eligibility.
- Program staff may contact applicants within two weeks with follow-up questions or items.
- Full application review typically takes 4 to 6 weeks.
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
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?
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.
How much funding can be received?
Manitoba — Interactive Digital Media Tax Credit Funds up to 40% of admissible expenses.
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.
What expenses are eligible under Manitoba — Interactive Digital Media Tax Credit?
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.
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.
Where is the Manitoba — Interactive Digital Media Tax Credit available?
The Manitoba — Interactive Digital Media Tax Credit program is available the province of Manitoba.
Is the Manitoba — Interactive Digital Media Tax Credit a grant, loan, or tax credit?
Manitoba — Interactive Digital Media Tax Credit is a Tax Credits