Manitoba Film & Music Claimed

The Manitoba Film & Video Production Tax Credit is a fully refundable corporate income tax credit which provides eligible applicant corporations with choice between a 45% tax credit based on eligible Manitoba (MB) labour expenses (Cost-of-Salaries Tax Credit) OR a 30% tax credit on all Eligible MB expenditures, including eligible MB labor and eligible MB purchases/rentals (Cost-of-Production Tax Credit).Eligible salaries for both options can also include labor paid to approved deemed non-MB residents who work in technical, below-the-line positions, to a maximum of 30% of total actual MB labor expenditures if two MB residents are trained per non-resident (cap is 10% if there is only one MB Trainee per non-resident being deemed); non-residents are not required to deliver the training.

Bonuses (Only applicable for the Cost-of Salaries Tax Credit): Frequent Filming BONUS: 10% of qualifying MB labor expenditures on third film shot within two-year period (producers can access bonus by co-venturing with a company that has frequent filming status). For series, 2 hours of airtime equals 1 prior film. MB Producer BONUS: 5% of qualifying MB labor expenditures for productions where an MB resident receives a screen credit as a Producer, Co-Producer, or Executive Producer. Regional BONUS: 5% of qualifying MB labor expenditures if ≥ 50% of MB production days shot at least 35km (approx. 22 miles) from the centre of Winnipeg. Applicants must have a permanent establishment (as defined in the Income Tax Act) in Manitoba, be incorporated in Canada (either federally or provincially), and must be a taxable Canadian corporation primarily carrying on a business that is a film or video production. A minimum 25% of the corporation’s T4 Summary must be paid to eligible Manitoba employees for work performed in Manitoba (excluding documentaries).

Project Criteria:
Minimum Spend: None
Project Cap: None
Compensation Cap: None

No copyright ownership is required and there are no corporate caps regarding the number of applications or the amount of tax credit available.

Qualified Spend Includes:
- Above-the-line MB Labour
- Below-the-line MB Labour
- Select Fringes
- Equipment
- Box Rentals
- Post Production
- Travel (within jurisdiction)
- Shipping (within jurisdiction)
- Hotel (within jurisdiction)
- Legal Fees
- Catering

Program Guidelines:
Annual Cap: None
Sunset Date: None
Cultural Test: No

Additional Considerations:
The incentive is stackable with Canada’s Film or Video Production Services Tax Credit (PSTC) which is a 16% tax credit OR the Canadian Film or Video Production Tax Credit (CPTC) at a rate of 25%, net of assistance (which includes any provincial credits attributed to qualifying labor expenses).

Application for Completion must be received by MFM within 30 months after the end of the fiscal year in which principal photography began.