MANITOBA - Production Service

16% Stackable Federal Tax Credit - on Net Labour

• Frequent Filming - 10% of qualifying MB labour expenditures on third film shot within 2-year period
• Manitoba Producer - 5% of qualifying MB labour expenditures for productions where a MB resident receives credit as a Producer
• Rural and Northern - 5% of qualifying MB labour expenditures if 50% of MB production days shot at least 35 km from center of Winnipeg

Production companies have the option to apply for either the Cost-of-Salaries Tax Credit calculated on eligible Manitoba labour OR the Cost-of-Production Tax Credit calculated on eligible Manitoba expenditures, including eligible Manitoba labour. Once the production is complete and all of the expenses have been paid, companies will have to choose which tax credit is the most beneficial.

8% on qualified expenditures when a production co-produces with an eligible Manitoba production company.

• Positions to be deemed as eligible MB labour must be identified and communicated to Manitoba Film & Music before start of principal photography.
• See the Application Checklist for the Cost-of-Salaries Tax Credit
• See the Application Checklist for the Cost-of-Production Tax Credit

• The above noted provincial incentive is stackable with Canada's Federal Tax Incentive, which is 16% of qualifying Canadian labour expenditures net of 'assistance' ('assistance' includes any provincial incentives that are directly attributable to qualifying labour spend).
• 25% of salaries and wages paid by production company must be paid to eligible MB employees for work performed in MB.