# Film and Video Production Tax Credit - Cost-of-Salaries Tax Credit

**Type:** Grant
**Category:** Other Programs
**Eligible Regions:** Manitoba
**Official Source:** https://mbfilmmusic.ca/en/film/tax-credits

## About This Program

Manitoba film and video production tax credit on eligible labour

## Details

The Manitoba Film & Video Production Cost-of-Salaries Tax Credit was announced in 1997, and provides production companies with a fully refundable corporate income tax credit based on eligible Manitoba labour expenses. The base credit is 45% and additional bonuses may apply increasing the value up to 65% on eligible Manitoba expenditures.

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