T1299: Manitoba Book Publishing Tax Credit (Individuals)

Important: The Manitoba Book Publishing Tax Credit has been extended to December 31, 2024.

The government of Manitoba allows publishers based in the province to claim the Manitoba book publishing tax credit for individuals; a refundable credit for 40% of eligible labour costs. The maximum tax credit claimable by a publisher is $100,000 per year.

You can claim this tax credit if you’ve published a book this year and:

  • You were a resident of Manitoba at the end of the year
  • Your main business is publishing books
  • You published at least two eligible books within two years, ending at the end of the year
  • At least 25% of the salaries/wages you paid during the year must have been to employees who are residents of Manitoba

The labour costs you can have partially refunded might include money you spent on:

  • Editing, design, research or project management, creating artwork, or developing a prototype of the book
  • Salaries or wages for your employees who were residents of Manitoba on December 31, 2021(this amount can’t include any part of a salary or wage that’s determined by profits/revenues)
  • Contracted Manitoba labour costs or services

You can’t claim costs such as:

  • Marketing
  • Promotion
  • Legal and accounting costs

To claim an additional credit of 15% of the eligible printing costs, the eligible books you publish must be printed on paper that’s at least 30% recycled content. For this additional tax credit, eligible printing costs must have been paid in the year of the publication of the eligible book or within one year of the book publication.