Manitoba Film Tax Credits

How Does Manitoba's Film Tax Incentive Work?

Manitoba offers two complementary film tax credit programs — the Manitoba Cultural and Creative Industries Tax Credit (MCSTC) and the Manitoba Co-Production Tax Credit (MCPTC) — which can be stacked with federal Canadian credits to significantly reduce production costs for eligible projects.

Credit Rates and Bonuses

Manitoba's production tax credit (MCSTC) starts at 45% on all eligible Manitoba labour costs and can reach up to 65% through a combination of stackable bonuses:

Regional Bonus: +10% for shooting outside the Winnipeg Production Zone

Frequent Filming Bonus: +5% for productions that have filmed in Manitoba within the prior 3 years

Screenplay Bonus: +5% for productions with a Manitoba-based writer or writer on staff

The MCPTC (for qualifying Canadian co-productions) offers 30% base with a 38% Manitoba Production Company Bonus for co-productions involving a Manitoba company.

Combined with Federal Credits

Manitoba productions can stack provincial credits with the federal Canadian Film or Video Production Tax Credit (CPTC) at 25% of qualified Canadian labour expenditure, or the Film or Video Production Services Tax Credit (PSTC) at 16% of qualified Canadian labour. Together, the effective rate for Manitoba productions can exceed 60–65% of total labour costs.

Which Productions Are Eligible?

Eligible productions include feature films, television series, documentaries, and movies of the week (MOWs) with a minimum of 25% of total budget spent on Manitoba labour and services. Animated productions, interactive digital media projects, and co-productions under official Canadian treaty arrangements also qualify. Productions must be certified by Manitoba Film and Music. There is no minimum spend requirement and no cap on the credit amount.

Why Productions Choose Manitoba

Manitoba offers exceptional value for productions needing diverse locations — from wide-open prairies to historic Winnipeg streetscapes and the dramatic landscapes of the Interlake and northern Manitoba. The province has become a preferred destination for action films, crime thrillers, and features that require a blend of urban and remote environments.

Winnipeg's Exchange District (a National Historic Site) provides a convincing period backdrop that has doubled for New York, Chicago, and other American cities in dozens of productions. The city has a well-developed crew base and established studio infrastructure including Filmworks Studios and Wellington Avenue Studios.

Manitoba Film Tax Credit: Key Facts

Program: Manitoba Cultural and Creative Industries Tax Credit (MCSTC) / Manitoba Co-Production Tax Credit (MCPTC)

Administering body: Manitoba Film and Music (MFM)

Credit type: Refundable provincial tax credit

Base rate: 45% of eligible Manitoba labour expenditure; up to 65% with bonuses

Minimum spend: None

Cap: None

Application: Must apply prior to the first day of principal photography in Manitoba