  Manitoba book publishing tax credit (T1299) |
Use BookPublishing to claim the Manitoba book publishing tax credit (T1299). You can claim this credit if you were a resident of Manitoba at the end of the year, and met the following requirements: - your primary business activity is publishing books or you operate a book publishing business as a university press;
- you have published at least two eligible books within the two-year period ending at the end of the year. "Eligible book" is defined in subsection 10.4(3) of the Manitoba Income Tax Act;
- at least 25% of your total salaries and wages paid in the year to employees who were resident of Manitoba on December 31 of the year.
The following options are applicable for the keyword BookPublishing.
Enter the business name (if applicable).
Use Book-Labour-Cost to enter the book publishing labour costs. Book publishing labour costs are reasonable costs paid during the year, that are related to the publication of hardcover or paperback books, such as editing, design, research or project management, creating artwork or developing a prototype of the book. They include salaries and wages that were paid during the year to your employees who were resident in Manitoba on December 31, 2023, and contracted Manitoba labour costs or services (costs do not include marketing, promotion, legal and accounting costs and any part of a salary, wage or fee that is determined by reference to profits or revenues).
The following options are applicable for the keyword Book-Labour-Cost.
Use Book-Pages to enter the total number of pages that make up the eligible books that were published in the year and the the total number of pages that make up the hardcover and paperback books published in the year.
The following options are applicable for the keyword Book-Pages.
Enter the total non-refundable monetary advances paid to authors in the year (T1299 L. 10).
Use Book-WastePaper to enter enter the total eligible printing costs in the year. To promote environmental sustainability in this industry, if the eligible book you printed during the year contains at least 30% post-consumer waste paper, you are eligible to claim a printing bonus based on reasonable costs of printing, assembling and binding.
The following options are applicable for the keyword Book-WastePaper.
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Business-Name