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Government: Film and Video Production Tax Credit

Tax Incentives: Recent Manufacturing R & D Film & Video Education Mining Federal

The Manitoba Film and Video Production Tax Credit is a refundable corporate income tax credit available to qualifying producers of eligible Manitoba productions and co-productions.

The tax credit is based on eligible salaries paid to Manitoba residents and qualifying non-resident employees ("deemed residents") for work performed on an eligible film or video produced in Manitoba. The basic rate of the credit is 45%. In combination with incentives to encourage frequent filming in Manitoba and filming in rural and Northern locations, as well as a 5% Manitoba producer bonus, a film project may be eligible for up to a 65% credit on eligible salaries.

Starting with productions which commence principal photography after March 2010, production companies will be able to elect to claim either the maximum 65% film tax credit based on eligible labour costs or a new 30% tax credit based on production costs incurred and paid for labour, goods and services provided in Manitoba that are directly attributable to the production of an eligible film.

Canada Revenue Agency and Manitoba Film and Music jointly administer the Film and Video Production Tax Credit.

For more information, please contact:

Manitoba Film and Music
Suite 410 - 93 Lombard Avenue
Winnipeg, Manitoba, R3B 3B1
Tel: 204-947-2040