Administered by Government of Manitoba · Last verified: July 2026
A refundable Manitoba credit of up to 45% for individuals and corporations that buy equity in pre-approved community-based Manitoba enterprises. Investors can put in up to $60,000 per year, and approved corporations can issue up to $3 million in shares over their lifetime. Eligible enterprises must be Manitoba cooperatives or corporations with under 200 employees and net assets below $10 million.
You claim this on your tax return, so the money comes back as a lower tax bill or a refund after you file. If you missed it in a past year, you can often still recover it by adjusting a prior return.
Take the 3-minute quiz to find out, and see every other Canadian program you qualify for at the same time.
Check my eligibilityManitoba Community Enterprise Development Tax Credit (CEDTC) is generally open to incorporated businesses, in Manitoba, with up to 200 employees. Confirm the full criteria on the official program page before applying.
The estimated value is Up to 45% credit on investments up to $60,000 per year. The actual amount depends on your eligible costs, the program's budget, and approval.
Claimed on a return, so a missed year can usually be recovered by amending. How far back depends on whether you file personally or as a corporation; confirm the eligible years with your accountant.
1. Confirm your enterprise meets the size and Manitoba-residency thresholds 2. Apply to the Economic Programs Branch for pre-approval to issue shares 3. Issue eligible shares to investors 4. Investors claim the credit on their tax return
40% of eligible Manitoba wages
TAX CREDIT45% credit to investors (up to $202,500/investor)
TAX CREDIT15% to 20% of wages, up to $5,000 per student or apprentice