It seems Tk::WinPhoto is part of the Tk bundle. If you grab that from CPAN there is a readme file for ActiveState in there that reads:

Tk800.013 has been built by the author using ActivePerl
from ActiveState's APi509e.exe.

You need Visual C++ (Mine is version 6.0 - Professional Edition).

When you install ActivePerl, it provides patched C runtime as PerlCRT.
+dll
which it installs in the "system32" directory.
This needs "administrator" rights on NT.

It also provides the import library PerlCRT.lib, but this is installed
in an odd location e.g. C:\ActivePerl\lib\CORE\PerlCRT.lib
where it is not found by MakeMaker or VC++.
I copied it to C:\VisualStudio\VC98\lib\PerlCRT.lib
(Your paths may vary dependinh where you installed ActivePerl and VC++
+.)

Once that is done:

perl Makefile.PL
nmake
nmake test
nmake install_perl

Works as expected.

With prior verions of ActivePerl and Tk it has been necessary with
some versions of VC++ to downgrade "optimization"; from -O2 that
ActivePerl suggests, to -Od.  This does not _seem_ to be required this
time.
[download]

Now, you may be able to get away without using Visual Studio, by downloading the (free) Platform SDK from Microsoft that includes nmake.