Administered by Government of Manitoba · Last verified: July 2026
A refundable Manitoba credit for film and video production, available either as a credit on eligible Manitoba labour or as a 30% credit on all-spend production costs. The labour-based credit starts at 45% and, with frequent-filming, Manitoba producer, and rural and northern bonuses, can reach a maximum of 65% on eligible salaries. Tax certificates are issued by Manitoba Film and Music.
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 Film and Video Production Tax Credit is generally open to incorporated businesses, in Manitoba, in Creative & Media. Confirm the full criteria on the official program page before applying.
The estimated value is 45% to 65% on eligible labour, or 30% on production costs. 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. Choose between the labour-based or cost-based credit 2. Apply for a tax credit certificate from Manitoba Film and Music 3. File the certificate with your corporate income tax return 4. Credit is administered by the CRA on behalf of Manitoba
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