- Type of Incentive
- 30%–50% Refundable Tax Credit
- Eligible Entities
The production company must be a corporation taxable in Canada, with a permanent establishment in MB, primarily carrying on the business of film, TV, or video production. Broadcasters are eligible.
- Sunset/Review
- 2016-12-31 00:00:00
- Is Mappable
- No
- Has Incentive Program
- No
- Is International
- 1
- Benefit
30% tax credit on all Manitoba (MB) expenditures, including MB labor and MB purchases/rentals OR 45% of qualifying MB labor expenditures (which can also include labor paid to non-MB residents who work in technical, below- the-line positions, to a maximum of 30% of total actual MB labor expenditures if two MB residents trained per non-resident; non-residents do not have to deliver the training).
Regional Tax Credit Bonus: 5% of qualifying MB labor expenditures if >= 50% of MB production days shot at least 35km from the centre of Winnipeg.
Frequent Filming Bonus: 10% of qualifying MB labor expenditures on third film shot within two-year period. Producers can access bonus by co-venturing with a company that has frequent filming status.
MB Producer Incentive Bonus: 5% of qualifying MB labor expenditures for productions where an MB resident receives credit as a producer.
In addition, the MB incentive is stackable with Canada Federal Tax Incentive, which is 16% of qualifying Canadian labor expenditures, net of assistance (which includes any provincial credits attributed to qualifying labor spend).
- Eligible Productions
The production company must be a corporation taxable in Canada, with a permanent establishment in MB, primarily carrying on the business of film, TV, or video production. Broadcasters are eligible.
- Commissioner
Manitoba Film and Music | www.mbfilmmusic.ca/en
Carole Vivier, Chief Executive Officer And Film Commissioner Phone: 204.947.2040 | info@mbfilmmusic.ca
Features
- Soundstages
- No
- Post Facilities
- No
- Water Tank
- No
- Beach
- No
- Bridges
- No
- Big City
- No
- Desert
- No
- Mountains
- No
- Historical Architecture
- No
- Southern
- No
- Tropical
- No
Expenditure
- In-State Vendors
- NA
- Out-of-State Vendors
- NA
- Fringes Paid
- NA
- Taxes Paid
- NA
Qualified Compensation Expenditures
- Animation
- Yes
- Award Shows
- No
- Broadway
- No
- Commercials
- No
- Documentaries
- Yes
- Feature Films
- Yes
- Game Shows
- No
- Industrials
- No
- Infomercials
- No
- Interactive Media and Video Games
- Yes
- Music Videos
- No
- News
- No
- Post-Production
- Yes
- Reality Shows
- No
- Scripted Shows
- Yes
- Soundtrack
- Yes
- Sporting Events
- No
- Talk Shows
- No
- Trailers
- No
- Visual Effects
- Yes
- Webisodes
- Yes
These materials have been prepared by Entertainment Partners for informational purposes only and should not be construed as tax advice or relied on for specific projects. Though every effort has been made to remain current, laws and incentives change and, therefore, this information may have been revised. Please contact EP Financial Solutions or your legal or tax advisors to confirm any laws or the effect of incentives on your project.
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