The Manitoba Film and Video Production Tax Credit: Frequent Filming Bonus


Type of incentivePayroll Tax Rebate
Qualifying formats
  • - Feature film - fiction (theatrical)
  • - Feature film - documentary (theatrical)
  • - TV Film or TV series - fiction
  • - TV Film or TV series - documentary
  • - Music videos
  • - News, current affairs, panel discussion programming
  • - Variety entertainment programming
Qualifying productions
  • - National productions
  • - Foreign productions
  • - Co-productions


Benefit as a % of spend10.00
Financial cap per production-
Do I have to register/set up a company?Yes
Does foreign cast/crew paid in their home country/region qualify as expenditure? No
Do foreign cast/crew have to pay tax in the host country/state/region? Yes
Does travel to/from country/region qualify as expenditure? No
Can a production qualify for other national incentives such as cultural programmes if it qualifies for this incentive? Yes
Criteria to access the benefit
  • - Use Local cast & Crew
When will the benefit/incentive be received?
  • - End of national fiscal year
Additional incentives or advantages
  • - VAT / GST /Sales Tax recoverable
  • - Rece tour assistance, location finding service
  • - Canada has a general sales tax (GST) of 6% that is applicable to all products and services. This is 100% recoverable through the federal government. Behind the scenes personnel ie crew are taxed at 15% of gross (23% for cast and in-front-of-camera personnel). Taxation is a federal issue rather than a provincial one and therefore, to ensure comprehensive and accurate information contact the Canadian Revenue Agency.