CANADA - FEDERAL - 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 | 25% Refundable Tax Credit |
Labor | |
Resident ATL | 25% |
Resident BTL | 25% |
Qualified Spend | |
The tax credit amount calculated as 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). | |
Minimum/Caps | |
Minimum Spend | None |
Project Cap | None |
Compensation Cap | None |
Annual Cap | None |
Application | |
The applications for the Part A and Part B CPTC Certificates must be submitted to CAVCO within 24 months from the end of the corporation’s taxation year in which principal photography began. The Part B Certificate must be issued by CAVCO within six months of the application deadline, or no later than 30 months from the corporation’s first taxation year end following the commencement of principal photography. | |
Additional Requirements | |
CPA Audit | Yes |
Cultural Test | Yes |
Canadian Audio-Visual Certification Office1-888-433-2200 https://www.canada.ca/en/canadian-heritage/services/funding/cavco-tax-credits.html |