Manitoba Film and Video Production Tax Credit

Manitoba has the most competitive tax credit in Canada!

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).

• 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

Manitoba Film & Music is no longer accepting program applications via mail or email.  To apply for this program, eligible applicants must submit through Manitoba Film & Music’s new online application portal by clicking here.

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. Manitoba Labour Expenditures Worksheet
2. Declaration of Principal Owner (to be used in most cases) - Word | PDF
3. Declaration of Principal Owner Under the Producer Definition - Word | PDF

Cost-of-Production Tax Credit

        1. Manitoba Expenditures Worksheet

Advance or Completion Application

Cost-of-Salaries Tax Credit

1. Form G - Affidavit to be notarized (to be used for an Advance Certificate of Eligibility for all budget levels)
2. 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)
3. 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)
4. Form A(1) - Declaration of Manitoba Residency
5. Declaration of Principal Owner (to be used in most cases) - Word | PDF
6. Declaration of Principal Owner Under the Producer Definition - Word | PDF

Cost-of-Production Tax Credit

1. Form J - Affidavit to be notarized (to be used for an Advance Certificate of Eligibility for all budget levels)
2. 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)
3. 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)
4. Form A(1) - Declaration of Manitoba Residency

Other Useful Forms

1. Applicant Authorization Form
2. Form T1002  - for applying to CRA (2008 and earlier tax years)
3. Schedule 388 - for applying to CRA (2010 and later tax years)
4. Schedule 388 - for applying to CRA (2012 and later tax years)
5. Form B(1) - Report of Eligible Manitoba Labour Expenditures - Cost-of-Salaries Credit - for applying to CRA
6. 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.