Manitoba community enterprise development tax credit

If you're a resident of Manitoba and you invested in eligible community enterprise development projects or in community development investment pools in 2024 (or in the first 60 days of 2025), you might be able to claim the Manitoba community enterprise development tax credit.

You can claim 45% in tax credit on a maximum annual investment of $60,000. The Manitoba government will issue a T2CEDTC (MAN) receipt to you for your investment.

Note: The tax credit rate and the maximum eligible investment for eligible shares issued before June 12, 2014 and after are different. Visit the CRA website for more information on this aspect of the Manitoba community enterprise development tax credit.

If you have unused amounts from previous years, these amounts are non-refundable and can only be used to reduce your Manitoba tax payable for that year. Unused amounts can be carried forward for up to 10 years so that you can claim them on a future return.