The fully refundable Manitoba Film & Video Production Tax Credit returns up to 65% of local labour costs.
DETAILS for the Cost-of-Salaries Tax Credit:
- Base rate of 45%, calculated on Eligible Manitoba Labour Expenditures.
- Frequent Filming Bonus: Increase your tax credit to 55% on the third film shot within a 2-year period. Keep the 10% bonus on subsequent projects by maintaining production activity so that three films are shot within a 2-year period.
- Manitoba Producer Bonus: Increase your tax credit to 50% by co-producing with a Manitoba producer.
- Rural and Northern Bonus: Increase your tax credit to 50% by shooting at least 50% of your Manitoba production days at least 35 km from Winnipeg's center.
Combine your Incentives! Increase your tax credit to 65% by qualifying for the Frequent Filming Bonus, the Manitoba Producer Bonus, and the Rural and Northern Incentive!
Alternatively, the Cost-of-Production Tax Credit is available which provides eligible production companies with a 30% fully refundable tax credit based on all eligible Manitoba expenditures, including labour. There are no bonuses under the Cost-of-Production Tax Credit.