The uniqueness of Canada’s Manitoba province makes for a refreshing filming destination. It also offers the best tax credit in the country
Manitoba is a Canadian prairie province and is bordered by the provinces of Ontario to the east and Saskatchewan to the west, the territories of Nunavut and Northwest territories to the north and the US states of North Dakota and Minnesota to the south. It also has a saltwater coastline on the Hudson Bay.
Manitoba is located in the geographical heart of Canada. It is renowned for dramatic landscapes, a surprising cultural heritage and warm, friendly people. One of Manitoba’s most unique experiences can be found in Churchill, located in the northeastern corner of the province. It is also home to some of North America’s most impressive beaches. Stunning Lake Winnipeg features the small resort town of Winnipeg Beach, a summer hot spot known for its sandy beaches and cottage-lined streets.
Winnipeg is 81 km south of Lake Winnipeg. The provincial capital is also a thriving cultural centre, evidenced by the presence of the Royal Winnipeg Ballet Company and Manitoba Museum. Western Manitoba also boasts the scenic Riding Mountain National Park.
Manitoba’s landscape is as enchanting as it is diverse, with savannah grasslands in the south and west, rugged Canadian Shield lakes and forests in the east and north, and arctic coastline and tundra in the extreme north.
Manitoba has an extreme continental climate. Temperatures and precipitation generally decrease from south to north and precipitation decreases from east to west. Manitoba is far removed from the moderating influences of both mountain ranges and large bodies of water, and because of the generally flat landscape, it is exposed to cold Arctic high-pressure air masses from the northwest during January and February. In the summer, air masses sometimes come out of the Southern United States, as warm humid air is drawn northward from the Gulf of Mexico.
Manitoba Film & Music Commission
The Manitoba Film & Music Commission offers a series of programmes aimed at the development, production and marketing of projects shot in Manitoba.
Feature Film Development Fund: This programme will assist eligible applicants with the development of viable motion picture concepts into screenplays for theatrical release.
Feature Film Production Fund: This programme assists in the production financing of fully developed feature film projects through equity investments.
Grant Program for Emerging Talent and Micro-Budget Production: This programme is designed to support two streams of micro-budget productions:
1) Entry-level filmmakers who have received production funding awards through a competitive, juried process from a recognised industry organisation.
2) Producers of factual or scripted programming for projects with micro-budgets that do not exceed $ 100,000 and who have received a cash licence or a distribution advance from a third-party distributor.
Manitoba has the best tax credit in Canada, with no application fees to be paid. One can receive up to 65 per cent rebate with the Cost-of-Salaries Tax Credit (including bonuses) or 30 per cent on all eligible Manitoba expenditures with Cost-of-Production Tax Credit.
Cost-of-Salaries Tax Credit
Base rate of 45 per cent, calculated on Eligible Manitoba Labour Expenditures
• Frequent Filming Bonus: Increase your tax credit to 55 per cent on the third film shot within a 2-year period. Keep the 10 per cent bonus on subsequent projects by maintaining production activity so that three films are shot within a 2-year period
• Manitoba Producer Bonus: Increase your tax credit to 50 per cent by co-producing with a Manitoba producer
• Rural and Northern Bonus: Increase your tax credit to 50 per cent by shooting at least 50 per cent of your Manitoba production days at least 35 km from Winnipeg’s centre
Combine your Incentives! Increase your tax credit to 65 per cent by qualifying for the Frequent Filming Bonus, the Manitoba Producer Bonus, and the Rural and Northern Incentive
Cost-of-Production Tax Credit
Deemed salaries are capped at 30 per cent of total eligible Manitoba salaries if at least two Manitoba residents are trained per non-resident (the cap is 10 per cent if only one Manitoba resident is trained per non-resident). The training ratio of eligible non-resident to resident trainee is calculated based on the average for the production.