Administered by Government of Manitoba · Last verified: July 2026
A Manitoba credit for scientific research and experimental development carried out in the province, at a rate of 15% of eligible expenditures. The credit is fully refundable when the work is done under contract with an eligible Manitoba research institute, and partly refundable for in-house R&D. Unused amounts carry forward 20 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 Research and Development Tax Credit is generally open to incorporated businesses, in Manitoba, that carry out research and development. Confirm the full criteria on the official program page before applying.
The estimated value is 15% of eligible Manitoba R&D expenditures. The actual amount depends on your eligible costs, the program's budget, and approval.
R&D tax credits are tied to the SR&ED filing window, a hard cutoff of about 18 months after your fiscal year-end. Within it a missed claim can usually still be filed or amended; after it, it is lost. Confirm your dates with your accountant.
1. Confirm your R&D qualifies under the federal SR&ED definition 2. Determine whether work is in-house or under a qualifying institute contract 3. Claim the credit on your Manitoba corporate income tax return 4. Credit is administered by the CRA on behalf of Manitoba
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