Administered by Government of Manitoba · Last verified: July 2026
A Manitoba credit for corporations that buy qualified plant, machinery, and equipment for manufacturing or processing in the province. The credit is 8% (7% refundable and 1% non-refundable) and also covers certain renewable-energy and energy-efficient equipment under Classes 43.1 and 43.2. Unused credits carry forward 10 years or back 3 years.
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 Manufacturing Investment Tax Credit (MITC) is generally open to incorporated businesses, in Manitoba, in Manufacturing. Confirm the full criteria on the official program page before applying.
The estimated value is 8% credit (7% refundable, 1% non-refundable) on qualifying equipment. 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 equipment qualifies for manufacturing or processing use in Manitoba 2. Track eligible capital purchases 3. Claim the credit on your Manitoba corporate income tax return 4. Note: effective July 1, 2026 part of this credit shifts to an upfront RST exemption (human-review flag)
35% of eligible Manitoba book-printing-division wages
TAX CREDIT40% of eligible Manitoba wages
TAX CREDIT45% credit to investors (up to $202,500/investor)