Manitoba book publishing tax credit

You can claim this credit if you meet all of the following conditions:

An eligible book is a first edition, non-periodical Canadian-authored publication. It is classified as:

The credit is equal to 40% of eligible Manitoba labour costs, including non-refundable monetary advances made in the tax year to authors of eligible books, to a maximum of $100,000 per year. 

The credit also includes non-refundable monetary advances and labour costs related to publishing an electronic version of an eligible literary work.

An additional bonus of 15% on Manitoba printing costs can be claimed if the book is printed on paper with a minimum of 30% recycled content. For this bonus, eligible printing costs must be incurred and paid within one year of publication of the eligible book.

The credit is fully refundable and was made permanent.

Claiming the credit

File a completed Schedule 389, Manitoba Book Publishing Tax Credit, with your return, no later than 18 months after the end of the tax year for which you are claiming the credit.

On line 615 of Schedule 5, Tax Calculation Supplementary – Corporations, enter the amount of the credit you are claiming.

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