Manitoba Film Tax Credit

How Does Manitoba's Film Tax Incentive Work?

Manitoba offers the highest potential combined film tax credit rate in Canada. The provincial credit administered by Manitoba Film and Music starts at 45% and can reach 65% with bonuses, before adding federal credits on top.

Credit Rates and Bonuses

The base Manitoba Film and Video Production Tax Credit is 45% of eligible salaries paid for work performed on an eligible production in Manitoba. Additional bonuses include:

• Frequent Filming Bonus (+10%): For the third production shot within a two-year period
• Manitoba Producer Bonus (+5%): For co-producing with a Manitoba-based producer
• Rural and Northern Bonus (+5%): For shooting 50%+ of Manitoba production days at least 35 km from Winnipeg's centre

The separate Cost-of-Production Tax Credit provides up to 38% (with bonuses) on all eligible Manitoba expenditures, not just salaries.

Combined with Federal Credits

Manitoba's provincial credits stack with the 16% federal PSTC (for service productions) or 25% federal CPTC (for Canadian productions), creating one of the most financially attractive production destinations in North America.

Why Productions Choose Manitoba

Highest combined rate. Up to 65% provincial + 16% federal on eligible salaries.

Winnipeg infrastructure. Growing studio capacity with experienced local crews.

Diverse landscapes. Prairie, boreal forest, lakes, and urban Winnipeg provide varied locations.

Manitoba Film Tax Credit: Key Facts

• Base rate: 45% on eligible salaries
• Maximum with bonuses: 65%
• Federal stacking: +16% PSTC or +25% CPTC
• Cost-of-Production credit: Up to 38% on all Manitoba expenditures
• Official resource: Manitoba Film and Music