How much funding can be received?

Funds up to 40% of admissible expenses.

What is the deadline to apply?

The deadline to apply is not specified.

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

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

What are Manitoba — Interactive Digital Media Tax Credit's eligibility criterias?

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.

Manitoba — Interactive Digital Media Tax Credit

grant_single|update January 24, 2025

MN, Canada

Manitoba tax credit for digital media production

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Tax Credits

grant_single|eligibleIndustries

Information and cultural industries

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Economic Development, Investment, Trade and Natural Resources
Government of Manitoba

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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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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.

grant_single|admissibleProjectsExample

$ 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

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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.

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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.

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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.

grant_eligibility_criteria|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.

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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.

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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.

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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.