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.

The credit is equal to 45% of eligible salaries paid before March 1, 2014, 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. However, it is 10% if only one individual participated, as a Manitoba trainee, in the film production technical crew in which the eligible non-resident individual provided services.

There is a frequent filming incentive of 10% on the third eligible film, for corporations that produce three eligible films in two years. This also applies to serial productions.

There is also a 5% incentive on eligible salaries paid for work performed in Manitoba on productions where at least 50% of filming days take place at least 35 kilometers outside of Winnipeg.

You can claim a 5% bonus on eligible salaries where a Manitoba resident receives credit as a producer on an eligible film.

For productions that start principal photography after March 2010, corporations will be able to elect to claim either the maximum 65% tax credit based on eligible labour costs, or a new 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.

This credit is fully refundable, but must first be applied against total taxes payable. There are no carry back or carry forward provisions.

Claiming the credit

To claim the credit, for each eligible production, attach the following on top of your return for the tax year:

• 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; and
• all the additional documents listed on the last page of Schedule 388.
  

Effective March 24, 2010, 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 382, Additional Certificate Numbers for the Manitoba Film and Video Production Tax Credit
• Schedule 5, Tax Calculation Supplementary - Corporations

Government partners

• Manitoba (provincial site)