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Rental Housing Construction Incentive

Supports rental housing construction in Manitoba

Offered by
Government of Manitoba
Official source: web2.gov.mb.ca

Source change captured

Funding available
$ 13,500
Up to 8% of project cost
Deadline
Unspecified
Location
Manitoba, Canada
Who can apply
Qualifying non-profit entities permanently established in Manitoba, including housing corporations, non-profit organizations, limited-dividend housing companies, not-for-profit housing cooperatives, corporations or subsidiaries owned by a First Nation or municipality, and partnerships or joint ventures at least 95% owned by a non-profit
See full eligibility

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.

At a glance

Funding available

Maximum funding
$13,500
Maximum share of project costs
8%
Financing goals
  • Increase social or community impact
  • Strengthen organizational capacity
  • Renovate or expand facilities
  • Ensure financial sustainability
  • 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

Start applying for this program

Take a practical assessment to gain a clear understanding of how well this program aligns with your specific needs and long-term goals.

Availability timeline

2026
Periods: 1

Latest changes

Universal application form updated

The Universal Application Form now shows eligibility-based program selection and revised application instructions.

See more

The Universal Application Form now states that applicants are eligible for programs based on their Self-Assessment code before selecting programs. Several response fields also no longer show character-limit guidance, and the form interface no longer displays the Start over and Save & resume controls. The form also removed the tables used to report other pre-development, capital, operational, and support-services funding sources, changing the way applicants document those details.

Official source: housingdeliveryapplications.plumsail.io
August 22, 2026

Eligibility

Who is eligible?

  • Qualifying non-profit entities permanently established in Manitoba, including housing corporations, non-profit organizations, limited-dividend housing companies, not-for-profit housing cooperatives, corporations or subsidiaries owned by a First Nation or municipality, and partnerships or joint ventures at least 95% owned by a non-profit
  • Qualifying for-profit entities permanently established in Manitoba, including an individual, trust, or taxable Canadian for-profit corporation

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

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

How to apply

  • Enter the amount of the credit you are claiming on line 329 of Schedule 5, Tax Calculation Supplementary – Corporations.

Documents Needed

  • Current articles of incorporation including any amendments
  • Corporation by-laws and list of current board of directors
  • Current Certificate of Status
  • File Summary no older than 3 months from the Companies Office, including the business number
  • Copy of government identification and Social Insurance Number

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.

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

RentConstructionTaxCredit@gov.mb.ca
204) 792-1273

Official sources

web2.gov.mb.ca

Official page

Province of Manitoba - Housing, Addictions, and Homelessness - Manitoba Housing

Program guide

c02425.php (2025)Corporate Tax CreditsCorporate Tax Credits

Application form

Self-Assessment Tool - Housing, Addictions and Homelessness - Province of ManitobaUniversal Application Form
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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.

What is the deadline to apply?

The program is accepting continuous intake

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?

Eligible capital costs for the rental housing project Construction and conversion costs included in eligible capital costs

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.