Archived
Manitoba rental housing construction tax credit
Manitoba tax support for rental housing construction
Record updated
- Funding available
- $ 12,000
- Up to 8% of project cost
- Deadline
- Unspecified
- Location
- Manitoba, Canada
Overview
This Manitoba tax credit was worth 8% of eligible rental housing construction costs, up to $12,000 per eligible rental unit. It supported the construction or conversion of qualifying rental housing projects with at least five residential units and at least 10% affordable units.
At a glance
Funding available
- Maximum funding
- $12,000
- Maximum share of project costs
- 8%
- Renovate or expand facilities
- Renovate or adapt facilities
Eligible candidates
- Location
- Manitoba
- Eligible Industries
- All industries
- Annual revenue
- All revenue ranges
- Organisation size
- All organization sizes
- Audience
- All groups
- Legal structures
- All legal structures
Archived
Availability timeline
2026
Periods: 1
Eligibility
Who is eligible?
- For-profit corporations
- Not-for-profit corporations
Who is not eligible
- Applicants outside Manitoba without a permanent establishment in the province
- Applications submitted after 2018
Eligible expenses
- Capital costs of an eligible rental housing project
Eligible geographic areas
- Manitoba
Activities funded
- Construction of rental housing projects
- Conversion of non-residential buildings into rental housing
How to apply
- Step 1: Complete the tax credit schedule
- Fill out Schedule 394, Manitoba Rental Housing Construction Tax Credit.
- Step 2: File with tax return
- Attach the completed schedule to the corporate tax return.
- Tax-exempt corporations also had to file a return to claim the credit.
- Step 3: Claim any carryforward amount
- Enter any unused and unexpired non-refundable credit on line 602 of Schedule 5.
- Step 4: Keep supporting records
- Retain the tax credit certificate in case the CRA requests it later.
Documents Needed
- Completed Schedule 394, Manitoba Rental Housing Construction Tax Credit
- Corporate tax return
- Schedule 5, Tax Calculation Supplementary – Corporations
- Tax credit certificate kept for records
Processing and Agreement
- Applications were reviewed by Manitoba Housing and Community Development.
- Eligible projects received a tax credit certificate.
- The certificate had to be kept in case the CRA requested it later.
- Completed Schedule 394 had to be filed with the tax return to claim the credit.
Additional information
- The program was discontinued in 2019 and is no longer available.
- Applications are no longer accepted after 2018.
- A new Manitoba rental housing construction incentive tax credit has replaced this credit.
- The certificate did not need to be filed with the tax return, but had to be kept on file.
Official sources
Frequently Asked Questions about the Manitoba rental housing construction tax credit Program
What is the Manitoba rental housing construction tax credit?
This Manitoba tax credit was worth 8% of eligible rental housing construction costs, up to $12,000 per eligible rental unit. It supported the construction or conversion of qualifying rental housing projects with at least five residential units and at least 10% affordable units.
How much funding can be received?
Manitoba rental housing construction tax credit Funds up to 8% of admissible expenses, capped at $12,000 per project.
Who is eligible for the Manitoba rental housing construction tax credit program?
To be eligible for the Manitoba rental housing construction tax credit program, you must:
Qualifying rental housing project
At least five rental units
Manitoba-based corporation
What expenses are eligible under Manitoba rental housing construction tax credit?
Capital costs of an eligible rental housing project
Who can I contact for more information about the Manitoba rental housing construction tax credit?
You can contact Canada Revenue Agency (CRA).
Where is the Manitoba rental housing construction tax credit available?
The Manitoba rental housing construction tax credit program is available the province of Manitoba.
Is the Manitoba rental housing construction tax credit a grant, loan, or tax credit?
Manitoba rental housing construction tax credit is a Tax Credits