Federal Program

The Production Services Tax Credit program has been highly successful in attracting foreign producers to Canada. The refundable federal tax credit is equal to 16 % of the qualifying labour paid to Canadian residents during the making of a qualified production; net of any “assistance” which includes the various provincial tax incentives.

Provincial Programs

Recognizing the significant economic impact that the film and television production industries have across Canada, many provincial governments continue to provide support spend-based tax incentive programs. In many cases, the programs have even increased the value of the tax credits to remain competitive. Depending on the Canadian province, foreign producers can access combined federal and provincial tax credits ranging from 32 % to 70 % of eligible labour, as well as tax incentives on local qualifying spend ranging from 20 % to 30 %. Many provinces offer various bonuses, and these details can be found under ‘Learn about Tax Incentives’.

Visual Effects and Animation Tax Credits

British Columbia, Ontario and Quebec are three provinces in Canada offering very attractive tax incentives for visual effects and animation. Further details can be found under ‘Learn about Tax Incentives’.