Closed
Source verified August 4, 2026
Manitoba manufacturing investment tax credit
Tax credit for manufacturing investment
Funding available
Varies by project
Deadline
Closed
Location
Manitoba, Canada
Who can apply
Corporations that have acquired qualified manufacturing or processing property.
See full eligibility
Overview
Manitoba manufacturing investment tax credit supports corporations in Manitoba through a refundable and non-refundable provincial tax credit of up to 8% on qualified property used mainly for manufacturing or processing goods for sale or lease. Eligible property includes new or used buildings, machinery, and equipment made available for use in Manitoba.
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At a glance
Funding available
Financing goals
- Increase production or service capacity
- Increase operational productivity
- Optimize production processes
Eligible Funding
- Varies by project
Funds Providers
Eligible candidates
Eligible Industries
- All industries
Location
- Manitoba
Legal structures
- For-profit business
Annual revenue
- All revenue ranges
Organisation size
- All organization sizes
Audience
- All groups
Next Steps
1
Determine your project
2
Validate your eligibility
Activities funded
- Manufacturing or processing goods for sale or lease in Manitoba.
Documents Needed
- Schedule 381, Manitoba Manufacturing Investment Tax Credit
- Schedule 5, Tax Calculation Supplementary – Corporations
Official resources
Eligibility
Who is eligible?
- Corporations that have acquired qualified manufacturing or processing property.
Eligible expenses
- The cost of qualified property, including new and used buildings, machinery, and equipment.
Eligible geographic areas
- Manitoba
How to apply
- Complete Schedule 381, Manitoba Manufacturing Investment Tax Credit.
- File the completed schedule no later than 12 months after your income tax return is due for the tax year in which the expenditures were incurred.
- Enter the non-refundable credit on line 605 of Schedule 5.
- Enter the refundable credit on line 621 of Schedule 5.
Processing and Agreement
- The credit is first applied against Manitoba corporation income tax payable.
- Any remaining eligible amount may be claimed as a refundable credit.
- The claim is made by filing Schedule 381 with the corporation tax return.
- Amounts are entered on Schedule 5 for the non-refundable and refundable portions.
Additional information
- Changes to the credit have been announced.
- Some green energy equipment may also qualify for a separate green energy equipment tax credit.
- The credit may be renounced in whole or in part for the current tax year.
- Unused non-refundable credit can be carried back or forward for a limited number of tax years.
Frequently Asked Questions about the Manitoba manufacturing investment tax credit Program
What is the Manitoba manufacturing investment tax credit?
Manitoba manufacturing investment tax credit supports corporations in Manitoba through a refundable and non-refundable provincial tax credit of up to 8% on qualified property used mainly for manufacturing or processing goods for sale or lease. Eligible property includes new or used buildings, machinery, and equipment made available for use in Manitoba.
Who is eligible for the Manitoba manufacturing investment tax credit program?
To be eligible for the Manitoba manufacturing investment tax credit program, you must:
The applicant must be a corporation.
The corporation must have acquired qualified manufacturing or processing property.
The property must be made available for use in Manitoba mainly for manufacturing or processing goods for sale or lease.
What expenses are eligible under Manitoba manufacturing investment tax credit?
Manufacturing or processing goods for sale or lease in Manitoba.
Where is the Manitoba manufacturing investment tax credit available?
The Manitoba manufacturing investment tax credit program is available the province of Manitoba.
Is the Manitoba manufacturing investment tax credit a grant, loan, or tax credit?
Manitoba manufacturing investment tax credit is a Tax Credits
Who are the financial supporters of the Manitoba manufacturing investment tax credit?
Manitoba manufacturing investment tax credit is funded by Government of Manitoba, Canada Revenue Agency (CRA)