Manitoba Book Publishing Tax Credit

Also known as: Book Publishing Tax Credit

Refundable Manitoba tax credit equal to 40% of eligible Manitoba labour costs for book publishers — non-refundable author advances, and remuneration for editing, design, project management, freelance research, artwork, prototype development, set-up and typesetting carried out in Manitoba. Maximum $100,000 per year per publisher. An additional 15% bonus on Manitoba printing costs applies when an eligible book is printed on paper with at least 30% recycled content. Made permanent in Budget 2021; administered by CRA on behalf of Manitoba.

Who qualifies

• Publisher engaged primarily in the business of publishing books, resident or with a permanent establishment in Manitoba
• Pays at least 25% of wages and salaries to employees who are Manitoba residents; has recently published at least two qualifying books
• Qualifying book: a new, non-periodical, Canadian-authored fiction, non-fiction, poetry, biography or children's title
• 40% of eligible Manitoba labour costs, maximum $100,000 per year
• Additional 15% bonus on Manitoba printing costs for books printed on paper with at least 30% recycled content

Typical applicant

A Manitoba book publisher with resident editorial/design staff, claiming a refundable credit on its Manitoba labour (and a bonus for recycled-paper printing)

Verified against the official program page as of 2026-07-15. Programs change — always confirm current details with the program office before committing project spend.