Manitoba rental housing construction tax credit rules set
Manitoba · Rental Housing Construction Incentive Regulation, M.R. 65/2025 (The Income Tax Act, s. 10.7)
In force
Tax
What changes
All law updatesManitoba'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.
- Law or regulation
- Rental Housing Construction Incentive Regulation, M.R. 65/2025 (The Income Tax Act, s. 10.7)
- Jurisdiction
- Manitoba
- In force
- Aug 1, 2025
- Official source
- Government of Manitoba (Manitoba Laws)
Who it affects and how
Owners & developers
People and companies who own the property and commission the work, including homeowners renovating
Rental projects with 4 or more units may qualify. Get a certificate of eligibility and track affordable-unit rents and tenants.
Contractors
General contractors, builders and construction business owners
Developer clients may time rental projects around the credit, which can shape scope and schedule.
Not directly affected: homebuyers & customers, trades, workers, suppliers, designers.
Plain-language summary by ArtBuild, checked against the official source on Oct 30, 2026. General information, not legal advice; you are responsible for how you use it. The official text governs: read it, and we recommend asking a lawyer or the regulator about your situation.