Tax credits and incentives: Western Canada

Interactive digital media products are designed to be used interactively by individuals and:

• consists of a combination of application files and data files, in a digital format, that are integrated and are intended to be operated together
• is designed primarily to educate, inform or entertain the user
• is capable of presenting information in at least two of the following forms:
  • text
  • sound
  • images

For full eligibility requirements, visit the government website.

• the amount of its refundable credit for that year, and
• any amount renounced for that year 

1. Co-op Students Hiring Incentive (for current co-op students): The credit equals 15% of salaries and wages to a lifetime maximum of $5,000 per student, but with no limit on the number of placements for which an employer may be credited.
2. Co-op Graduates Hiring Incentive: For hiring recent co-op education graduates into permanent employment in Manitoba, linked to their area of study. The credit equals 15% of net wages and salaries, earned on completion of each of the first two consecutive years of full-time employment, to a maximum credit of $2,500 per year per graduate. There is no limit on the number of co-op graduates for which an employer may be credited.

• Work must be performed primarily in Manitoba.
• The employer must reside in or have a permanent establishment in Manitoba.
• Employer wage costs do not include other government assistance.
• Eligible employers include taxable corporations or exempt corporate entities.
• For the 2017 and subsequent tax years, Crown corporations and other provincial government entities are not eligible for this credit.
• Unincorporated employers may claim the refundable credit on the individual income tax return.

• Qualifying R&D expenditures by Saskatchewan Canadian-controlled private corporations (CCPCs) will be eligible for a 10% refundable R&D tax credit for the first $1 million annual qualifying expenditures made on or after April 1, 2017.
• Qualifying R&D expenditures in excess of the annual limit, as well as qualifying expenditures by other corporations are eligible for a 10%  non-refundable R&D Tax Credit.