NEWFOUNDLAND AND LABRADOR - Production Service

16% Stackable Federal Tax Credit - on Net Labour

Qualifying production expenditures include cost incurred in Newfoundland and Labrador for eligible wages, eligible service contracts, and eligible tangible property expenditures.

To access the tax credit there is a two part application process. The Part I application form and all related documentation must be received by the Newfoundland and Labrador Film Development Corporation on or before the principal day of photography. The Department of Finance then confirms eligibility in writing. The Part II application form and all related documentation must be received after post-production has been completed.

• The above noted provincial incentive is stackable with Canada's Federal Tax Incentive, which is 16% of qualifying Canadian labour expenditures net of ‘assistance’ (‘assistance’ includes any provincial incentives that are directly attributable to qualifying labour spend).