Manitoba Film and Video Production Tax Credit

Manitoba has the most competitive tax credit in Canada!

PLEASE BE ADVISED THERE WILL BE A NEW APPLICATION FEE FOR THE MANITOBA FILM & VIDEO PRODUCTION TAX CREDIT FOR PROJECTS WHERE PRINCIPAL PHOTOGRAPHY BEGINS AFTER AUGUST 31, 2017. CLICK HERE FOR DETAILS.

Receive up to 65% with the Cost-of-Salaries Tax Credit (including bonuses) OR up to 38% on all eligible Manitoba expenditures with the Cost-of-Production Tax Credit (including bonus).

Film and media tax credits – Canada Revenue Agency COVID-19 update

The Film and Media tax Credit (FMTC) Program is returning to normal activities. We are starting to contact claimants by phone to advance reviews to allow new and remaining claims to be processed. Currently, claims are being processed and refunds issued in a timely manner. If you are receiving the Canada Emergency Wage Subsidy, please see What’s new to understand how this wage subsidy might impact your future FMTC claim.

The Canada Emergency Wage Subsidy and the 10% Temporary Wage Subsidy for Employers are considered government assistance. Assistance received under either wage subsidy reduces the amount of expenses eligible for SR&ED investment tax credits and film and media tax credits. Additional information is available in the Canada Emergency Wage Subsidy application guide. For more information on tax and benefits measures to help support Canadians during the COVID-19 pandemic, go to Changes to taxes and benefits: CRA and COVID-19.

• Overview of the Cost-of-Salaries Tax Credit
• Guidelines for the Manitoba Cost-of-Salaries Tax Credit

• Overview of the Cost-of-Production Tax Credit
• Guidelines for the Manitoba Cost-of-Production Tax Credit

**REMINDER TO ALL APPLICANTS regarding eligible corporations.

Application Documents

Please note that deeming requests need to be made as soon as possible before the start of principal photography.  Deeming requests are made by sending the list of positions to be deemed and the names of the non-Manitoba residents to Manitoba Film & Music.

Part A Application

Cost-of-Salaries Tax Credit

1. Part A Checklist (Cost-of-Salaries Credit) (very important - please follow this list when submitting an application)
2. MB Tax Credit Application Form (Cost-of-Salaries Credit)
3. MB Labour Expenditures Worksheet
4. Form B(2) - Projected Breakdown of Total Manitoba Expenditures - Excel | PDF
5. Frequent Filming Bonus Eligibility Form
6. Declaration of Principal Owner (to be used in most cases) - Word | PDF
7. Declaration of Principal Owner Under the Producer Definition - Word | PDF

Cost-of-Production Tax Credit

1. Part A Checklist (Cost-of-Production Credit) (very important - please follow this list when submitting an application)
2. MB Tax Credit Application Form (Cost-of-Production Credit)
3. Form B(2) - Projected Breakdown of Total Manitoba Expenditures - Excel | PDF

Advance or Completion Application

Cost-of-Salaries Tax Credit

1. Checklist for Advance Certificate of Eligibility and Certificate of Completion (Cost-of-Salaries Credit) (very important - please follow this list when submitting an application)
2. MB Tax Credit Application Form (Cost-of-Salaries Credit)
3. Form B (Cost-of-Salaries Credit) - Summary of Eligible Manitoba Labour Expenditures - Excel | PDF
4. Form G - Affidavit to be notarized (to be used for an Advance Certificate of Eligibility for all budget levels)
5. Form E - Affidavit to be notarized (to be used for a Completion Certificate when MFM IS an equity investor in the project and the budget is less than $200,000)
6. Form F - Affidavit to be notarized (to be used for a Completion Certificate for all budget levels when MFM IS NOT an equity investor in the project)
7. Form A(1) - Declaration of Manitoba Residency
8. Form B(2) - Breakdown of Total Manitoba Expenditures - Excel | PDF
9. Frequent Filming Bonus Eligibility Form
10. Declaration of Principal Owner (to be used in most cases) - Word | PDF
11. Declaration of Principal Owner Under the Producer Definition - Word | PDF

Cost-of-Production Tax Credit

1. Checklist for Advance Certificate of Eligibility and Certificate of Completion (Cost-of-Production Credit) (very important - please follow this list when submitting an application)
2. MB Tax Credit Application Form (Cost-of-Production Credit)
3. Form B (Cost-of-Production Credit) - Summary of Eligible Manitoba Expenditures - Excel | PDF
4. Form J - Affidavit to be notarized (to be used for an Advance Certificate of Eligibility for all budget levels)
5. Form H - Affidavit to be notarized (to be used for a Completion Certificate when MFM IS an equity investor in the project and the budget is less than $200,000)
6. Form I - Affidvait to be notarized (to be used for a Completion Certificate for all budget levels when MFM IS NOT an equity investor in the project)
7. Form A(1) - Declaration of Manitoba Residency
8. Form B(2) - Breakdown of total Manitoba Expenditures - Excel | PDF

 

Other Useful Forms

1. Form T1002  - for applying to CRA (2008 and earlier tax years)
2. Schedule 388 - for applying to CRA (2010 and later tax years)
3. Schedule 388 - for applying to CRA (2012 and later tax years)
4. Form B(1) - Report of Eligible Manitoba Labour Expenditures - Cost-of-Salaries Credit - for applying to CRA
5. Form B(1) - Report of Eligible Manitoba Expenditures - Cost-of-Production Credit - for applying to CRA

Screen Credit Requirements

To obtain the appropriate screen credit language for your project, please contact Manitoba Film & Music at (204) 947 2040.