Manitoba Interactive Digital Media Tax Credit

Also known as: MIDMTC

Refundable tax credit on Manitoba labour for interactive, non-linear digital media products: 40% for companies meeting the 25%-Manitoba-payroll threshold, or 35% for companies below that threshold if they incur at least $1 million in qualifying Manitoba labour expenses annually.

Who qualifies

• Taxable Canadian corporation with permanent establishment in Manitoba
• Product is interactive AND non-linear (user choices change the state/output)
• Certificate of Eligibility (COE) obtained before development starts
• 40% rate: at least 25% of company payroll goes to Manitoba-resident employees
• 35% rate (alternate path, re-verified 2026-08-19): companies below the 25% Manitoba-payroll threshold still qualify if they incur ≥$1 million in qualifying Manitoba labour expenses annually — not just a single 40%-or-nothing gate

Typical applicant

Game studios, e-learning companies, interactive simulation developers based in Manitoba

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.