Manitoba Research and Development Tax Credit
Also known as: Research and Development Tax Credit
Manitoba tax credit on scientific research and experimental development (SR&ED, as defined federally) carried on in Manitoba, administered by CRA on behalf of the province. The rate is 15% for eligible expenditures made after April 11, 2017 (20% before). Fully refundable where the R&D is carried on under an eligible contract with a qualifying Manitoba research institute; for in-house R&D one half of the credit is refundable, with the balance applied against Manitoba corporate income tax (20-year carry-forward, three-year carry-back). Pairs with the federal SR&ED program.
Who qualifies
- Corporation with a permanent establishment in Manitoba performing SR&ED (federal definition) in Manitoba
- 15% credit on eligible expenditures after April 11, 2017 (20% before)
- Fully refundable when the R&D is contracted to a qualifying Manitoba research institute; in-house R&D is one-half refundable
- Non-refundable portion applies against Manitoba corporate income tax, with a 20-year carry-forward and three-year carry-back
- Administered by CRA on behalf of Manitoba; complements the federal SR&ED credit
Typical applicant
A Manitoba corporation performing R&D — especially in partnership with a Manitoba university or college, which makes the provincial credit fully refundable
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.