Manitoba rental housing construction tax credit rules set

Manitoba's Rental Housing Construction Incentive Regulation (registered August 1, 2025) sets out who can claim the rental housing construction tax credit and how. An eligible project needs at least four residential rental units and cannot be vacation, shelter, care-home, religious or employer-only housing. Owners need a certificate of eligibility from the minister and must report changes. Affordable units must be rented at or below Manitoba Housing's affordable rates. Total credits for taxation years after 2023 are capped at $176.5 million.

• Owners & developers Rental projects with 4 or more units may qualify. Get a certificate of eligibility and track affordable-unit rents and tenants.
• Contractors Developer clients may time rental projects around the credit, which can shape scope and schedule.

Not directly affected: homebuyers & customers, trades, workers, suppliers, designers.