Film and Video Production Tax Credit – Grant Brief ### 📋 Eligible Entities - Production companies (incorporated or unincorporated) - Independent filmmakers and video producers - Sole proprietors engaged in film/video production - Partnerships involved in production activities - Productions must be Manitoba-based or have Manitoba production operations - Eligible productions include: - Feature films - Television programs - Music videos - Documentary films - Educational videos - Commercial productions (with restrictions) ### 💰 Funding Details - Base Tax Credit: Up to 38% refundable tax credit on eligible labour expenses - No Matching Requirement: Grant is non-repayable (refundable tax credit format) - Additional Bonuses Available: - Producer credit bonus (specific percentage not detailed—verify with program) - Rural and northern location bonus (specific percentage not detailed—verify with program) - Series bonus: 4% additional credit if you produce three eligible films within two years - Refundability: Credit is refundable, meaning you can receive payment even if you owe no taxes - Maximum Cap: Specific maximum claim limits should be confirmed with Manitoba Film & Video Production Services ### 🛠️ Approved Expenses - Eligible Labour Costs (primary focus): - Wages and salaries for cast and crew - Above-the-line labour (directors, producers, writers) - Below-the-line labour (cinematographers, editors, sound technicians) - Crew accommodation and travel (if labour-related) - Incidental Labour-Related Expenses: - CPP and EI contributions on eligible wages - Provincial health tax on eligible payroll - Note: Non-labour expenses (equipment rental, locations, catering, post-production) typically do not qualify unless directly tied to labour cost documentation ### ⚠️ Conditions & Milestones - Residency Requirement: Significant portion of production must occur in Manitoba - Labour Requirement: Minimum percentage of labour costs must be paid to Manitoba