Canadian Film or Video Production Tax Credit

The objective of the Canadian Film or Video Production Tax Credit (CPTC) is to encourage Canadian programming and to develop an active domestic production sector. This fully refundable credit is available at the rate of 25% of the qualified labour expenditure of an eligible production.

Eligibility Criteria

Under the CPTC program, Canadian Audio-Visual Certification Office (CAVCO) performs two distinct functions: 1) Canadian content certification, and 2) estimation of the eligible expenses of production. In order for a production to qualify as Canadian content for tax credit purposes through CAVCO, the production must meet specific criteria for key creative personnel and production costs, which are outlined in the guidelines. 

Summary

The CPTC is available at a rate of 25% of eligible salaries and wages incurred after 1994. Eligible salaries and wages qualifying for the tax credit may not exceed 60% of the cost of the production, net of assistance, as certified by the Minister of Canadian Heritage. This cap is applicable for productions where the production commencement time starts on or after November 14, 2003, or those for which the first labour expenditures were incurred in a taxation year that includes the above-mentioned date, or those for which the first labour expenditures were incurred on January 1st, 2004 or later. Therefore, the tax credit could provide a refund of up to 15% of the cost of production, net of assistance.

For more information, you may contact the Canadian Audio-Visual Certification Office or visit the CAVCO Web site.

Ontario Contact(s):
See National Contact.

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National Contact(s):
Canadian Audio-Visual Certification Office (CAVCO)
Canadian Heritage
9th Floor
25 Eddy Street
Gatineau, Quebec  K1A 0M5
Telephone: 819-934-9828
Toll-free (information): 1-888-433-2200
E-mail: cavco_bcpac@pch.gc.ca
Web site: http://www.pch.gc.ca/bcpac/index_e.cfm