Manitoba Film and Video Production Tax Credit
Also known as: Film and Video Production Tax Credit
Refundable Manitoba tax credit for eligible film and video productions, administered by CRA with certificates from Manitoba Film & Music. Two methods: (1) a cost-of-salaries credit with a 45% base rate on eligible salaries paid to Manitoba residents, plus stacking bonuses — 10% frequent-filming, 5% Manitoba producer, 5% rural/northern — up to a maximum 65%; or (2) a 30% cost-of-production credit on labour, goods and services provided in Manitoba (including accommodation up to $250 per night per unit). Non-resident salary is capped relative to Manitoba-resident salaries and resident-training requirements.
Who qualifies
- Eligible corporation producing an eligible film or video in Manitoba; certified by Manitoba Film & Music
- Salary method: 45% base on eligible Manitoba-resident salaries; +10% frequent-filming, +5% Manitoba producer, +5% rural/northern, to a maximum 65%
- Alternative: 30% credit on eligible Manitoba production costs (labour, goods, services; accommodation up to $250/night/unit)
- Non-resident salary limited to 30% (two or more residents trained per non-resident) or 10% (one resident trained) of eligible resident salaries
- Administered by CRA; claimed on the corporate income tax return
Typical applicant
A film or video production company shooting an eligible production in Manitoba, claiming a refundable credit on resident labour or total Manitoba production costs
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.