Manitoba Film, Video & Digital Media Credits (2025 Guide)

Manitoba is a top destination for film, TV, and digital media productions, offering some of Canada's most generous refundable tax credits. These credits help offset the cost of hiring Manitoba-based talent, shooting on location, and developing interactive digital media projects. Whether you're a production company, game developer, or creative studio, understanding Manitoba's film and digital media incentives can dramatically improve your project's bottom line.

Key Manitoba Production Credits

Manitoba Film and Video Production Tax Credit: The main refundable credit, offering up to 65% of eligible Manitoba labour costs for qualifying productions, with additional bonuses for frequent filming, rural shoots, and company ownership.
- Eligibility: Canadian-controlled taxable corporations with a permanent establishment in Manitoba. At least 25% of total eligible costs must be paid to Manitoba residents.
- Application Steps:
  1. Apply for a Certificate of Eligibility from Manitoba Film & Music before principal photography or production work begins. This is mandatory.
  2. Keep payroll and expense records for all Manitoba-based work.
  3. After completion, file a final application with detailed cost report and supporting documentation.
  4. Claim the credit on your T2 using Manitoba schedules (MB428, MB479).
- Deadlines: Apply for your certificate before production begins. Final claim must be submitted within 24 months of fiscal year-end in which principal photography was completed.
Frequent Filming Bonus: Earn an extra 10% on eligible labour if you produce three or more projects in Manitoba over two years.
- Eligibility: Same company must produce 3+ eligible projects within two calendar years, all with MB Film & Music certificates.
- Application: Bonus is added to your main credit claim. Track your project history carefully; provide supporting documentation to MB Film & Music.
Rural and Northern Bonus: Up to 5% additional credit for qualifying projects filmed outside Winnipeg.
- Eligibility: Productions with principal photography in rural or northern Manitoba locales. Specific municipalities are listed in MB program rules.
- Application: Provide location schedules and proof of rural/northern production to MB Film & Music.
Manitoba Production Company Bonus: 5% bonus if the production company is Manitoba-owned and controlled.
- Eligibility: More than 50% Manitoba ownership and control. Proof required (shareholder registry, incorporation documents).
- Application: Attach corporate documentation to your main credit claim.
Digital Media Tax Credit: Refundable credit for interactive digital media projects (video games, e-learning, interactive websites) developed in Manitoba, with claimable labour and production costs.
- Eligibility: Incorporated business with a permanent establishment in Manitoba, producing eligible digital media products intended for sale or licensing. Must meet interactivity/content requirements.
- Application Steps:
  1. Apply for a Certificate of Eligibility from Manitoba Finance before starting work or incurring major costs.
  2. Keep detailed payroll and project records.
  3. File the digital media schedule with your T2 return after completion, attaching the eligibility certificate and supporting documentation.
- Deadline: Application and final claim must be submitted within 24 months of fiscal year-end of project completion.

Step-by-Step Claim Examples

Example 1: Film/Video Production Tax Credit

Eligible Manitoba labour costs: $400,000
Base refundable credit: 45% of $400,000 = $180,000
Frequent Filming Bonus (10%): $40,000 if eligible
Rural Bonus (5%): $20,000 if eligible
Manitoba Company Bonus (5%): $20,000 if eligible
Total possible credit: $180,000 + $40,000 + $20,000 + $20,000 = $260,000 (subject to caps and stacking rules)

Example 2: Digital Media Tax Credit

Eligible Manitoba labour costs for a video game: $250,000
Refundable credit (up to 40%): 40% of $250,000 = $100,000

All credits are paid as refunds after CRA/Manitoba review, provided all documentation is in order.

Coordinating with Federal Programs & Avoiding Double-Claiming

Stacking: Manitoba film, video, and digital media tax credits are fully stackable with federal incentives including the Canadian Film or Video Production Tax Credit (CPTC), Production Services Tax Credit (PSTC), and the federal Interactive Digital Media Tax Credit (IDMTC).
Double-Claiming: You cannot claim the same dollar of salary or expense for two credits. Allocate expenses carefully between programs. MB Film & Music and CRA review for overlap.
Claim Coordination: Submit your provincial and federal claims together if possible, keeping all supporting documentation, certificates, and cost breakdowns.

Frequently Asked Questions

Do I need a Certificate of Eligibility before I spend money?

Yes. For all Manitoba film and digital media credits, you must apply for and receive a certificate before principal photography or major work begins. Applications after completion are not eligible.

What if I miss a deadline?

If you miss the 24-month post-year-end deadline for the final claim, you may lose eligibility. Contact MB Film & Music or Manitoba Finance immediately if you risk missing a deadline.

What documentation do I need?

Detailed payroll records, contracts, cost reports, crew lists, location schedules, and eligibility certificates. All must be kept for at least 7 years and provided on request.

Can foreign companies claim Manitoba credits?

Yes, if they incorporate a Canadian entity with a permanent establishment in Manitoba and fulfill all eligibility requirements. Some bonuses are available only to Manitoba-owned companies.

How long does it take to get paid?

Processing time varies, but expect 3–6 months after complete submission and CRA review. Delays may occur if documentation is incomplete or audits are triggered.