The Royal Canadian Mounted Police announced they had made two arrests in the rural area of Fisher, 100 miles north of Winnipeg, based on an anonymous phone tip.
The 2009 Case IH Steiger 485 tractor worth $300,000 disappeared in 2010 and the case was all but cold when someone alerted the Mounties to its location last week using the anonymous CrimeStoppers tip line, the Winnipeg Sun reported.
It took officers several days of searching the property, but the tractor was found secreted under the massive manure pile, police said.
Mounties hired a local contractor to use an excavator to haul the tractor out.
A 24-year-old man and 22-year-old woman were arrested and will face various charges after their first court appearances this summer, the Sun said.