Community Enterprise Development Tax Credit (CEDTC)

Also known as: CEDTC

Refundable Manitoba tax credit of up to 45% for individuals and corporations that acquire equity capital in pre-approved community-based enterprises in Manitoba. There is no minimum investment, but each investor is limited to 10% or less of a corporation's total tax-credit issuance, and investors may invest a maximum of $60,000 per year. Issuing corporations have a $3 million lifetime limit on shares issued under the program. Administered by the Economic Programs Branch.

Who qualifies

• Investor: an individual or corporation acquiring equity in an approved Manitoba community-based enterprise; maximum $60,000 invested per year; each investor limited to 10% or less of the corporation's total credit issuance
• Issuing corporation must be pre-approved and be a cooperative (The Cooperatives Act) or a taxable Canadian corporation (The Corporations Act)
• Corporation's assets used in an active business; net assets under $10 million and gross assets under $25 million
• Fewer than 200 full-time-equivalent employees, at least 25% of whom reside in Manitoba
• $3 million lifetime limit on shares the corporation may issue under the credit

Typical applicant

A Manitoba community-based cooperative or closely-held corporation (net assets under $10M) raising equity from local investors — or an individual/corporation investing in one

Verified against the official program page as of 2026-08-19. Programs change — always confirm current details with the program office before committing project spend.