Manitoba film and video production tax credit

Manitoba Film and Music reviews all tax credit applications and will issue a tax credit certificate to a corporation that produces an eligible film in the province.

The credit is based on labour costs or production costs.

Credit based on labour costs

The credit is equal to 45% (65% with bonuses) of eligible salaries paid before January 1, 2020, for work performed on an eligible film.

The percentage of eligible salaries paid to non-residents for work performed in Manitoba is 30% of eligible salaries paid to Manitobans when there are two Manitoba trainees for each eligible non-resident in the film production technical crew. However, it is 10% of eligible salaries paid to Manitobans when there is only one Manitoba trainee for each eligible non-resident.

The following bonuses are also available:

• a 10% frequent filming bonus on the third eligible film, for corporations that produce three eligible films in two years. This also applies to serial productions
• a 5% rural filming bonus on eligible salaries paid for work performed in Manitoba on productions where at least 50% of filming days take place at least 35 kilometres outside of Winnipeg
• a 5% Manitoba producer bonus on eligible salaries where a Manitoba resident receives credit as a producer on an eligible film

Credit based on production costs

Instead of claiming the credit based on labour costs only, corporations may elect to claim a 30% tax credit based on production costs incurred for labour, goods, and services provided in Manitoba that are directly attributable to the production of an eligible film.

For productions that start principal photography after April 17, 2012, the cost of production credit also includes eligible accommodation expenditures incurred and paid up to $300 (including tax) per night for a residence or a hotel room in Manitoba.

The credit is fully refundable, but must first be applied against total taxes payable.

Claiming the credit

For each eligible film, file the following with your return for the tax year:

• a Certificate of Completion (if the production was completed in the tax year), or an Advance Certificate of Eligibility (if the production was not completed in the tax year), issued by Manitoba Film and Music
• a completed copy of Schedule 388, Manitoba Film and Video Production Tax Credit
• all the additional documents listed on the last page of Schedule 388.

If you file your return electronically, send a paper copy of the Certificate of Completion or the Advance Certificate of Eligibility issued by Manitoba Film and Music, along with all the additional documents listed on the last page of Schedule 388, to the appropriate Film Services Unit (FSU). The location of the production corporation’s books and records usually determines which FSU will handle the review of your claim.

If you file a paper return, send the return and required attachments to your tax centre.

Corporations may file form T2029, Waiver in Respect of the Normal Reassessment Period or extended reassessment period, to extend the application for a Certificate of Completion with the Manitoba certifying authority by 18 months.

On line 620 of Schedule 5, Tax Calculation Supplementary – Corporations, enter the amount of the credit you are claiming in the current year.

Forms and publications

• Schedule 388, Manitoba Film and Video Production Tax Credit
• Schedule 5, Tax Calculation Supplementary – Corporations

Government partners

• Manitoba (provincial site)

Date modified:

2017-04-20