Manitoba Film and Video Production Tax Credit

Since 1997, a refundable tax credit for film and video productions has been available, based on eligible salaries paid to Manitoba residents and qualifying non-resident employees for work performed on an eligible film or video produced in Manitoba. Since March 9, 2005, the basic rate of the credit has been 45%.

• Salary associated with non-resident employees cannot exceed 30% of eligible salaries paid to Manitoba residents when two or more Manitoba residents are trained for each non-resident employee; or 10% if only one Manitoba resident is trained.
• A corporation that produces three eligible films in two years earns an additional 10% frequent-filming bonus on eligible salaries paid with respect to the third qualifying production.
• A 5% Manitoba producer bonus applies based on eligible salaries where a Manitoba resident receives credit as a producer on an eligible film. A 5% rural and northern bonus applies on eligible salaries paid for work performed in Manitoba on productions where a permanent establishment of the applicant corporation is located, and 50% of principal photography days took place, at least 35km from Winnipeg.

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