Business Development

Interactive Digital Media Tax Credit

The Manitoba Interactive Digital Media Tax Credit (MIDMTC) is a refundable corporate income tax credit for companies that develop and produce interactive digital media projects in Manitoba.

The tax credit will be equal to 40% of the remuneration paid to Manitobans on eligible projects approved by Manitoba Innovation, Energy and Mines.  The maximum tax credit on an eligible project is $500,000.

Projects that begin prototyping and product development after April 9, 2008 and before 2014 can qualify for the credit. A qualifying company must be a taxable Canadian corporation with a permanent establishment in Manitoba.  The tax credit will be processed as part of a qualifying company's annual income tax return and administered by the Canada Revenue Agency.

In 2010, adjustments were made to the MIDMTC.  The following changes are effective for certificates of eligibility and tax credit certificates issued after March 23, 2010:

• tax credit certificates can be issued on a taxation-year basis instead of at the end of a project;
  
  
• repaid or repayable government assistance no longer reduces eligible labour costs; and
  
  
• where a government or public authority is the purchaser of an interactive digital media product, the amount paid by the purchaser and the amount of the interactive Digital Media Tax Credit cannot exceed 100% of the project's costs.

For additional information on these changes, visit www.gov.mb.ca/finance/budget10/papers/taxation.pdf or contact Manitoba Innovation Energy and Mines.

To Apply:

Manitoba Interactive Digital Media Tax Credit Guidelines
Manitoba Interactive Digital Media Tax Credit Application

For questions or to submit completed applications, please contact:

Manitoba Innovation, Energy and Mines
Avery Jodoin
Business Development Manager – Digital Media
1030 – 259 Portage Avenue
Winnipeg, Manitoba CANADA
R3B 3P4
Phone: (204) 945-0975
Fax: (204) 945-3977
Email: avery.jodoin@gov.mb.ca

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