Tax Credit · Manitoba Provincial
Manitoba Cultural Industries Printing Tax Credit
Also known as: Cultural Industries Printing Tax Credit
Refundable Manitoba tax credit equal to 35% of salary or wages paid to a printer's Manitoba-resident employees working in the printer's book-printing division. The maximum eligible amount is capped at $200,000 per book title; at least 90% of the book must be new material not previously published, and (for illustrated non-children's books) at least 65% must be text. The book must be for sale through an established distributor, and the publisher — which may be anywhere in Canada — must not be related to the Manitoba printer.
Refundable provincial credit for printers (distinct from the Book Publishing credit, which is for publishers). A determination worksheet is published by Manitoba Finance.
Who qualifies
- Manitoba printer claiming on salary/wages of employees resident in Manitoba on December 31 of the tax year, for work in the printer's book-printing division
- 35% refundable credit; maximum eligible amount capped at $200,000 per book title
- At least 90% of the book is new (previously unpublished) material; if illustrated and not a children's book, at least 65% must be text
- Book must be for sale through an established distributor
- The book's publisher (anywhere in Canada) must not be related to the Manitoba printer
Typical applicant
A Manitoba commercial book printer with resident staff, claiming a refundable credit on wages in its book-printing division
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.
Not sure if your business qualifies?
Free eligibility check — no cost, no obligation.
Check my eligibility