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Manitoba

Up to 65% labour or 38% all-spend

Producers elect between the cost-of-salaries stream (the richest labour rate in Canada once bonuses stack) and a simpler all-spend stream. The credit is fully refundable and has no annual cap.

Administered by Manitoba Film & Music

Manitoba Film and Video Production Tax Credit — Cost of Salaries

Tax credit

45% base, up to 65% with bonuses

The richest labour rate in the country once bonuses stack. Producers elect this stream or the all-spend stream, whichever returns more.

Bonuses and uplifts

Frequent filming

+10%

For companies with a qualifying track record of Manitoba production · on eligible labour

Rural and northern

+5%

Shooting a qualifying share of days outside Winnipeg · on eligible labour

Manitoba producer

+5%

Manitoba-resident producer credit on the production · on eligible labour

Eligibility

  • Corporation with a Manitoba permanent establishment
  • Eligible production categories; no Canadian content point test for the service-style claim

Qualifying spend

  • Salaries and wages to Manitoba residents
  • Eligible non-resident training-related labour in limited cases

Caps and limits

  • Combined rate capped at 65%
  • No annual program cap

Excluded

  • Non-Manitoba labour
  • Non-labour costs under this stream

Minimum spend

No statutory minimum

Stacking

Stacks with the federal CPTC or PSTC.

How to apply

Manitoba Film & Music with Manitoba Finance and CRA — Application on completion; claimed with the corporate return

Model both streams before electing — the all-spend stream often wins on property-heavy budgets.

SourcesManitoba Film & MusicVerified 2026-08

Manitoba Film and Video Production Tax Credit — Cost of Production

Tax credit

30% of Manitoba spend, 38% with the producer bonus

The alternative all-spend election: 30% of eligible Manitoba production costs, with an additional 8% where a Manitoba producer is attached.

Bonuses and uplifts

Manitoba producer bonus

+8%

Manitoba-resident producer attached to the production · on eligible spend

Eligibility

  • Corporation with a Manitoba permanent establishment
  • Manitoba residency threshold on labour

Qualifying spend

  • Manitoba labour
  • Manitoba goods, services and rentals

Caps and limits

  • No annual program cap

Excluded

  • Out-of-province spend

Minimum spend

At least 25% of salaries and wages must be paid to Manitoba residents

Stacking

Stacks with the federal CPTC or PSTC.

How to apply

Manitoba Film & Music with Manitoba Finance and CRA — Elected at the time of claim

Election between the two streams is made per production.

SourcesManitoba Film & MusicVerified 2026-08

Research summary only — confirm current rates with the administering agency before budgeting. Talk to Better Half Labs