Manitoba Tax Incentives
The Manitoba Film and Video Production Tax Credit was introduced in 1997, allowing producers to claim up to 22.5% of eligible production costs for films employing Manitoba residents for 25% of its total labour. The program offered incentives to producers paying local salaries, maintaining a permanent Manitoban residence, and making three eligible films within two years.
Changes were made to the program in March 2010. Companies can now elect to claim either the maximum 65% film tax credit based on eligible labour costs, or a new 30% tax credit based on production costs (incurred and paid-for labour, goods and services provided in Manitoba) directly attributable to the film production. The program has been extended to 2014 and is jointly administered by Canada Revenue Agency and Manitoba Film and Music.
Manitoba Film & Music (MFM) was established in 2003 as a full-service film commission that offers location services and tax credits to producers who want to film in Manitoba. The organization is funded by the Province of Manitoba through the Department of Culture, Heritage and Tourism.
Incentives include services like location scouting, local resources, government liaison, and infrastructure support, as well as financial benefits available from the Manitoba Film and Video Production Tax Credit. MFM maintains a strong relationship with the City of Winnipeg, which facilitates film productions through use of city-owned buildings, coordination of civic departments, and providing all necessary permits.