• The base level for the MFVPT is 45% of the Manitoba labor spend.
• The credit can be increased to as much as 65% of labor spend through various bonuses: the rural bonus, the Manitoba producer bonus, and the frequent filmer bonus.
• Expenditure for many non-Manitoba based crew members can be deemed Manitoba labor spend up to a substantial cap of 30% of the Manitoba labor spend.

• The PSTC is administered by the federal government of Canada and is compatible with the MFVPT.
• The PSTC provides for a 16% tax credit on the Canadian labor spend and applies to the amount not refunded by the MFVPT.

• Producer's can expect to receive a refund equal to 60-70% of their total labor and deemed labor spend.
• This refund is typically bankable at 90% of its estimated value and can be used as part of the financing for the picture.