PRODUCTION INCENTIVES > CANADA >

Manitoba

Canada - Alberta

NameCA - MFM Cost-of-Production Tax Credit
URLhttps://www.olffi.com/c/CAMFM01T
FundManitoba Film&Music https://www.olffi.com/c/CAMFM
TypeProduction Incentive
ActivityProduction
Project typesFeature Films, TV series, TV single work, Web project, Shorts, Virtual reality, Digital content
Nature of projectFiction, Animation, Documentary
Annual budget(Annual budget: no cap) The Manitoba Film & Video Production Tax Credit has been extended to December 2019 / Eligible expenditures must be incurred and paid before December 31, 2019 / Applicant must decide whether to apply for the cost-of-salaries credit or for the cost-of-production credit / Once the application is made, the type of credit is locked in and it is no longer possible to switch for the other credit
Funding calculation % of QE upto30
Funding calculation infoon all eligible MAN spend
Nature of fundingAutomatic
Who can applyAnimation/VFX house, Foreign companies registered or with branch office in the country, Foreign production company based in the region, National Production Company, Post-production company, Production company registered in the region/state, Service Production Company
Who can apply infoThe applicant company must be incorporated in Canada and be a taxable Canadian corporation carrying on a business that is a film or video production business / Local, national, foreign companies may apply by establishing a single-purpose, taxable, Canadian corporation (federally or provincially), with a permanent establishment in MAN
Other requirementsProject must be fully financed / A minimum of 25% of total salaries must be paid to eligible MAN employees (for documentaries the work does not need to be performed in Manitoba)
All year roundYes
When to apply infoCompletion Application must be: 1) submitted when project is completed and eligible expenses have been paid; 2) within 30 months after the end of the fiscal year in which principal photography began
RecoupableNot Recoupable
Tax typeTax Credit
Tax type infoRefundable Tax Credit
Financial supportNational Productions, Coproductions, Foreign Productions, Special Effects
Minimum qualifying expenses infoNo requirement
Minimum shooting days infoFilming outside of MAN is possible if required by the production, but only MAN expenditures are eligible
Minimum local spending infoNo requirement
Individuals paying income tax inManitoba
Foreign individuals paying income tax inManitoba
Service companies paying taxes inManitoba
OtherNon-Manitoba salaries for technical below-the-line positions may be eligible if at least one Manitoba resident receives training on the production per eligible non-resident / Deemed salaries are capped at 30% of total eligible Manitoba salaries if two Manitoba residents receives training on the production for every non-resident, 10% if only one Manitoba resident receives training on the production for every non-resident

Canada - Alberta

NameCA - MFM Cost-of-Salaries Tax Credit
URLhttps://www.olffi.com/c/CAMFM02T
FundManitoba Film&Music https://www.olffi.com/c/CAMFM
TypeProduction Incentive
ActivityProduction
Project typesFeature Films, TV series, TV single work, Web project, Shorts, Virtual reality, Digital content
Nature of projectFiction, Animation, Documentary
Annual budgetThe Manitoba Film & Video Production Tax Credit has been extended to December 2019 / Eligible expenditures must be incurred and paid before December 31, 2019 / Applicant must decide whether to apply for the cost-of-salaries credit or for the cost-of-production credit / Once the application is made, the type of credit is locked in and it is no longer possible to switch for the other credit
Funding calculation % of QE upto65
Funding calculation info45% base credit on all eligible MAN labour plus possible bonuses as follows: +10% if 3rd film shot within 2 years period / + 5% if MAN coproducer / +5% if 50% of shooting days at least 35km from Winnipeg / Calculation made after deduction of any deferrals and any government assistance received by the eligible corporation (except TFC, CMF and Manitoba Film Fund)
Nature of fundingAutomatic
Who can applyAnimation/VFX house, Foreign companies registered or with branch office in the country, Foreign production company based in the region, National Production Company, Post-production company, Production company registered in the region/state, Service Production Company
Who can apply infoThe applicant company must be incorporated in Canada and be a taxable Canadian corporation carrying on a business that is a film or video production business / Local, national, foreign companies may apply by establishing a single-purpose, taxable, Canadian corporation (federally or provincially), with a permanent establishment in MAN.
Other requirementsProject must be fully financed / Minimum of 25% of total salaries paid to eligible MAN employees for work performed in Manitoba (easily satisfied by incorporating a single-purpose company) / No CAN broadcast requirements / No copyright ownership is required
All year roundYes
When to apply infoCompletion Application must be submitted when project is completed and eligible expenses have been paid / Completion Application must be submitted within 30 months after the end of the fiscal year in which principal photography began
RecoupableNot Recoupable
Tax typeTax Credit
Tax type infoRefundable Tax Credit
Financial supportNational Productions, Coproductions, Foreign Productions, Special Effects
Minimum qualifying expenses infoNo requirement
Minimum shooting days infoFilming outside of MAN possible if required by the production, but only MAN labour expenditures are eligible
Minimum local spending infoNo requirement
Criteria for fundingAt least 25% of the applicant corporation's T4 Summary must be paid to Manitobans for work performed in Manitoba (easily satisfied by incorporating a single-purpose company) / For documentaries, the work does not need to be performed in Manitoba
Individuals paying income tax inManitoba
OtherNon-Manitoba salaries for below-the-line technical positions may be eligible provided at least one Manitoba resident receives training on the production per eligible non-resident / Deemed salaries are capped at 30% of total Manitoba salaries if two Manitoba residents receives training for every eligible non-resident, 10% if only one Manitoba resident receives training per eligible non-resident.

Contact Details

Name: Hailey Hooke
Phone:+1 204-947-2040
Email:hailey@mbfilmmusic.ca