Manitoba Production Incentives
Manitoba Film & Music
Suite 410-93 Lombard Avenue, Winnipeg, MB R3B 3B1
204-947-2040
lynne@mbfilmmusic.ca
https://www.mbfilmmusic.ca/
Lynne Skromeda, CEO & Film Commissioner, Manitoba Film & Music
Be incorporated in Canada; be a taxable corporation; have a permanent establishment in Manitoba during production; be primarily in the business of film or video production; submit a Certificate of Completion application with a flat fee of CAD 350 along with an additional 0.05% of the project’s final cost (up to CAD 5,000) if the production’s budget exceeds CAD 20,000; and pay a minimum of 25% of the production company’s total “T4’able” salaries and wages to eligible Manitoba employees for work performed in the province (for documentaries, the work does not need to be performed in Manitoba). There are no copyright ownership requirements to be eligible for the tax credit.
For the labor-based credit (Cost-of-Salaries Tax Credit), qualified labor includes salaries and wages paid to Manitoba residents (which may include services provided outside Manitoba). Certain nonresidents may be “deemed” eligible for the credit through the deeming provision. The salary of a “deemed” nonresident may qualify if there is at least one Manitoba resident being trained on the production per nonresident being deemed. Deemed salaries are capped at 30% of total eligible Manitoba salaries if there are at least two Manitoba trainees on the production per nonresident or at 10% if there is one Manitoba trainee per nonresident. The request for deeming should occur PRIOR to the start of principal photography. For the spend-based credit (Cost-of-Production Tax Credit), qualified spend includes eligible: Manitoba salaries; “deemed” nonresident salaries; parent-subsidiary amounts; Manitoba service contract expenditures; tangible property expenditures; and accommodation expenditures.
This program is administered on a first-come, first-served basis. Manitoba offers a choice between earning a refundable tax credit equal to 30% of eligible Manitoba expenditures, including eligible labor and eligible “deemed” nonresident labor, with the opportunity to increase the credit to 38% by co-producing with an eligible Manitoba production company or earning 45%–65% on eligible Manitoba labor. In addition to the 45% base labor credit, an additional 10% (Frequent Filming Bonus) may be earned by a production company filming its third eligible project in Manitoba within a 2-year period. For a series, the Frequent Filming Bonus may be earned after the first four hours of airtime. An additional 5% may be earned for each of the following: (1) filming at least 50% of Manitoba production days at least 22 miles (35 km) from Winnipeg’s center (Rural Bonus); (2) having a Manitoba resident with a screen credit of producer, co-producer, or executive producer (Manitoba Producer Bonus).
Qualified Project Types
Animation
Award Shows
Commercials
Animation
Documentaries
E-Sports
Game Shows
Industry/Corporate Training
Infomercials
Interactive Media & Video Games
(6)
Interactive Website
(6)
Animation
(1)
Music Videos
Postproduction (Standalone)
(1)
Reality Shows
(1)
Talk Shows
Theatrical Stage Productions
Trailers
Webisodes
(1) Case-by-case; contact the film office to evaluate project criteria. (2) May qualify for the Location or PDV Offset. (3) Interactive Media qualifies; video games do not qualify. (4) Qualifies for the Travel Rebate only. (5) Contact film office for definition. (6) May qualify for the Interactive Digital Media Tax Credit. (7) Qualifies if it meets the requirements for feature films or TV series. (8) Qualifies if in conjunction with a qualifying project. (9) Qualifies if scripted and fictional. (10) Must be a feature film, short film, or “TV” movie; episodic series are not eligible. (11) Qualifies if for international distribution. (12) Qualifies if project is based on timeless theme and does not merely report information. (13) Only television documentaries qualify. (14) Qualifies only live-action VFX costs if 15% of all shots are digitally processed in France and 50% of all postproduction spend is incurred in France. (15) Qualifies under a separate incentive program. (16) Qualifies only standalone VFX costs.
Manitoba Incentives
| Incentive Rates | 45% - 65% Labor or 30% - 38% All Spend |
| Type of Incentive | Refundable Tax Credit |
| Per-Project Incentive Cap | No Cap |
| Minimum Spend | 0 |
| Funding Cap | No Cap |
| Qualified Labor | Each Resident & “Deemed” Nonresident Below-The-Line (1) |
| Loan-Out Withholding/Registration Required | No / No |
| Screen Credit | Yes |
| Audit Required | No (2) |
| Sunset Date | None |
| Enacted Bill Number | Section 7.5(1) – 7.9 See Guidelines |
(1) Approved nonresident below-the-line labor may qualify under the deeming provision if hired due to a lack of willing and/or qualified Manitoba crew. (2) If Manitoba Film & Music is an equity investor and the production budget is: > CAD 500,000 (approximately USD 370,000) an audit is required; ≥ CAD 200,000 but ≤ CAD 500,000 a review engagement is required; < CAD 200,000 a notarized affidavit is required.