NEW BRUNSWICK - Canadian Content
EP Services Offered
Administration
Tax Credit Financing
Tax Credit Placement
Eligible Production Types
Animation
Commercials
Documentaries
Feature Films
Game Shows
Pilots
Post Only
Reality Television
Scripted Television
Talk Shows
Video Games
Location Production Needs
Beaches Ocean
City
Deserts
Forests
Lakes Rivers
Mountains
Rural
Snow
Suburban
Tropical
Legislation/
Guidance
| Incentive | 30%-40% Grant |
| + Federal Incentive | 25% Stackable Federal Tax Credit - on Qualifying Canadian Labour Expenditure |
| Labor | |
| Resident ATL | 40% + up to 25% (Federal) |
| Resident BTL | 40% + up to 25% (Federal) |
| Qualified Spend | |
| Spend | 30% |
Eligible expenditures include NB Labour, NB service contract expenditures, and NB expenditures for the rental or acquisition of related materials. Interpretation of the eligibility of these expenses is at the sole discretion of THC. | |
| Minimum/Caps | |
| Minimum Spend | 50% of total BTL production costs must be spent in NB. 25% of all labour must be must be NB-based. |
| Project Cap | per project maximums apply (varies by genre); production companies capped at $1M CAD support per fiscal year |
| Application | |
Prior to signing of the contractual agreement, the applicant must indicate whether the assistance requested is in the form of the Labour-Based Incentive (40% of labour) or the All-Spend Incentive (30% of NB spend). This decision will be final and irrevocable. | |
| Additional Requirements | |
| CPA Audit | Yes |
| Additional Information | The above noted provincial incentive is stackable with Canada's Federal Tax Incentive, which is 25% of 'qualifying Canadian labour expenditures', defined as the lesser of (i) actual labour expenditures, and (ii) 60 % of 'Production Costs less Assistance' ('Assistance' includes any provincial incentives that are directly attributable to the Production). |
NB Tourism, Heritage and CultureArts and Cultural Industries (Branch) 506.453.3115 | |