CANADA - FEDERAL - Production Service
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 | 16% Refundable Tax Credit |
| Labor | |
| Resident ATL | 16% |
| Resident BTL | 16% |
| Qualified Spend | |
The tax credit amount is calculated on the qualifying Canadian labour expenditures net of 'assistance' ('assistance' includes any provincial incentives that are directly attributable to qualifying labour spend). | |
| Minimum/Caps | |
| Minimum Spend | $1M CAD (film); $200K CAD (TV per episode ≥ 30 mins); or $100K CAD (TV per episode < 30 mins) |
| Minimum Filming Days | None |
| Project Cap | None |
| Compensation Cap | None |
| Annual Cap | None |
| Application | |
The qualifying corporation submits a completed PSTC Application to CAVCO in respect of each eligible production. Applications can be submitted at any time during the production (from the start of principal photography or key animation) or after production activities have been completed. | |
Canadian Audio-Visual Certification Office1-888-433-2200 https://www.canada.ca/en/canadian-heritage/services/funding/cavco-tax-credits.html | |