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CANADA - FEDERAL - Canadian Content

Canada Main

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

Incentive25% Refundable Tax Credit
Labor
Resident ATL25%
Resident BTL25%
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 SpendNone
Project CapNone
Compensation CapNone
Annual CapNone
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 AuditYes
Cultural TestYes

Canadian Audio-Visual Certification Office

1-888-433-2200

PCH.bcpac-cavco.PCH@canada.ca

https://www.canada.ca/en/canadian-heritage/services/funding/cavco-tax-credits.html

Payroll & Finances

PayrollResidualsSmartStartSmartTimeEP On LocationSmartAccountingEP LiveSmartPOCASHétPayPaymaster Rate GuideEP ResidencyMoneypenny

Manage Multiple Productions

AssetHubSmartHub

Additional Services

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