Manitoba Child Care Centre Development Tax Credit
Also known as: Child Care Centre Development Tax Credit
Refundable Manitoba tax credit (introduced Budget 2018) for corporations that create new licensed child-care centres in workplaces. Worth $10,000 per new infant or preschool space created, claimable over five years. Available to a taxable corporation that is not primarily engaged in child-care services. The total number of spaces under the program is currently limited to 682 (may increase over time).
Who qualifies
- Taxable corporation that is NOT primarily engaged in child-care services
- Creates new licensed infant or preschool child-care spaces (in a workplace)
- Minimum spaces created: 74 in Winnipeg, 52 in a rural location
- Must not have started or completed construction at time of applying for the Letter of Eligibility; construction permit must be dated March 13, 2018 or later
- $10,000 per new space, claimed over five years, fully refundable
- Program-wide cap of 682 spaces (may increase over time)
- Administered through the corporate income tax system
Typical applicant
An employer corporation building licensed child-care spaces at its workplace to support staff, claiming a refundable per-space credit
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.