Closed
Source verified July 23, 2026
Rental Housing Construction Incentive
Supports rental housing construction in Manitoba
Latest source updateLast Update: July 18, 2026Latest change: The Income Tax Act page now surfaces section 10.7 for the Rental Housing Construction Incentive and points to the related regulation.View change
Latest source update
Last Update: July 18, 2026
Latest change: The Income Tax Act page now surfaces section 10.7 for the Rental Housing Construction Incentive and points to the related regulation.
Rental Housing Incentive framework now visible
The Income Tax Act page now shows section 10.7 for the Rental Housing Construction Incentive and links to the related regulation, M.R. 65/2025. This makes the program’s enabling framework and scope signals newly visible on the legislative page. The supporting regulation content also identifies eligible rental housing projects, qualifying entities, and the incentive structure tied to affordable units, indicating substantive program detail is now available for review.
Funding available
$ 13,500
Deadline
Closed
Location
Manitoba, Canada
Overview
The Manitoba rental housing construction incentive tax credit is a refundable tax credit for non-profit and for-profit entities in Manitoba, supporting rental housing construction with $8,500 for market-rate units and $13,500 for affordable units. It applies to projects starting on or after January 1, 2024, including affordable units maintained for at least 10 years.
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At a glance
Funding available
Financing goals
- Increase social or community impact
- Strengthen organizational capacity
- Renovate or expand facilities
Eligible Funding
- Maximum amount : 13,500 $
- Up to 8% of project cost
Funds Providers
Eligible candidates
Eligible Industries
- All industries
Location
- Manitoba
Legal structures
- All legal structures
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
- Construction of new market-rate rental units
- Construction of units classified and maintained as affordable units for a period of at least 10 years
Documents Needed
- Current Articles of Incorporation, including any amendments, or Government Issued ID for individuals applying for RHCI
- Current Certificate of Status and Corporation By-Laws
- Confirmation of site ownership or pending purchase agreement or lease agreement; and Building Permit if available
- List of current Board of Directors and Audited Financial Statements with comparative figures for the most recent 2 years
- Written explanation of the tendering process utilized for this project; a letter from the project Architect confirming at least 5% of units within the project will be designed in accordance with MHRC Accessible Design Criteria and the project is designed to qualify for Efficiency Manitoba's New Buildings Program or New Homes Program certification for energy efficiency and the anticipated reduction in greenhouse gas emission; Estimate Costing and Supporting Documents e.g. Letters of support, Risk Management Plan; Company search (aka File Summary) not older than 3 months
Official resources
Eligibility
Who is eligible?
- Non-profit entities
- For-profit entities
Who is not eligible
- Projects involving acquisition or renovation of existing housing
- Vacation homes used seasonally or temporarily
- Hotels and hostels
- Care facilities, shelters, hospitals, and hospices
- Housing for clergy or employees tied to their employment
Eligible expenses
- Eligible capital costs for the rental housing project
- Construction and conversion costs included in eligible capital costs
Ineligible Costs and Activities
- Land acquisition costs
- Acquisition or renovation of existing housing
- Projects with fewer than four units
Eligible geographic areas
- Manitoba
- Projects on First Nation land may be eligible
Selection criteria
- First-come, first-served allocation of certificates.
- Project readiness to start construction within 12 months.
- Financial commitment or land commitment for the project.
- Compliance with program rules and required reporting.
How to apply
- Enter the amount of the credit you are claiming on line 329 of Schedule 5, Tax Calculation Supplementary – Corporations.
Processing and Agreement
- The minister appointed to administer the Manitoba Housing and Renewal Corporation Act may issue a tax credit certificate to a qualifying entity in relation to one or more eligible rental housing projects.
- You do not have to file the certificate with your return, but keep it in case the CRA asks for it later.
Additional information
- Certificates are issued on a first-come, first-served basis until funds are fully allocated.
- The program is part of Housing Starts Here.
- The amount of assistance may be adjusted if project conditions change materially.
- Applicants are advised to seek legal, accounting, and tax advice before applying.
Contacts
Frequently Asked Questions about the Rental Housing Construction Incentive Program
What is the Rental Housing Construction Incentive?
The Manitoba rental housing construction incentive tax credit is a refundable tax credit for non-profit and for-profit entities in Manitoba, supporting rental housing construction with $8,500 for market-rate units and $13,500 for affordable units. It applies to projects starting on or after January 1, 2024, including affordable units maintained for at least 10 years.
How much funding can be received?
Rental Housing Construction Incentive Funds up to 8% of admissible expenses, capped at $13,500 per project.
Who is eligible for the Rental Housing Construction Incentive program?
To be eligible for the Rental Housing Construction Incentive program, you must:
Construction must start on or after January 1, 2024
What expenses are eligible under Rental Housing Construction Incentive?
Construction of new market-rate rental units
Construction of units classified and maintained as affordable units for a period of at least 10 years
Who can I contact for more information about the Rental Housing Construction Incentive?
You can contact Government of Manitoba by email at RentConstructionTaxCredit@gov.mb.ca or by phone at 204) 792-1273.
Where is the Rental Housing Construction Incentive available?
The Rental Housing Construction Incentive program is available the province of Manitoba.
Is the Rental Housing Construction Incentive a grant, loan, or tax credit?
Rental Housing Construction Incentive is a Tax Credits