Canada Revenue Agency Government of Canada
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Film Industry Services

Film industry services

Information for non-residents who provide services in the film and television industry in Canada, including non-resident actors and behind-the-scenes personnel.

Film Industry Services Topics
Film Services Units
Our services and how to contact us.
Non-resident actors
Information for corporations related to non-resident actors and for non-resident actors who provide acting services in Canada.
Canadian Film or Video Production Tax Credit
The Canadian Film or Video Production Tax Credit (FTC) is available to domestic-owned corporations. The FTC is provided to production corporations at a rate of 25% of Canadian labour expenditures, which cannot exceed 60% of the cost of production.
Film or Video Production Services Tax Credit
The Film or Video Production Services Tax Credit (PSTC) is available to foreign producers. The PSTC is provided to production corporations at the rate of 16% of its Canadian labour expenditures for services rendered in Canada by Canadian residents.
Behind-the-Scenes Personnel
Withholding tax waiver guidelines for behind-the-scenes personnel in the film and television Industry.
Other Useful links
Links to provincial government film tax credit programs and other incentives and programs.

Residency
Information on residency determinations for:



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Date modified:
2005-05-19
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