Canadian Incentives
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Manitoba

province

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

2 provincial programs

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

Stack the federal layer

Productions in Manitoba normally claim one of these federal credits on top of the provincial credit above.

Estimate MB creditsTalk to Better Half Labs

Compare with

British ColumbiaAlbertaSaskatchewanOntarioQuébecNew BrunswickNova ScotiaPrince Edward IslandNewfoundland & LabradorYukonNorthwest TerritoriesNunavut