RCMP say the machine was stolen in the Rural Municipality of Rosser in December 2010 and was found last week — buried under a pile of manure.
Police had to hire an excavator to dig out the tractor on property near the town of Fisher Branch.
The pile was between 3 1/2 and 4 1/2 metres high.
A 24-year-old man from the Fisher municipality faces several charges including theft and is to appear in Peguis provincial court July 24.
A 22-year-old woman accused of possession of stolen property is to appear Aug. 28.