|Government of Alberta||Alberta Film Tax Credit Program||Rolling, decided by the Minister
||The Film and Television Tax Credit (FTTC) offers a refundable Alberta tax credit certificate on eligible Alberta production and labour costs to corporations that produce films, television series and other eligible screen-based productions in the province.||Budgets of 500k or greater
Productions that began principal photography between March 1, 2019, and January 27, 2020 are eligible to apply to the program until March 31, 2021. For all other productions, principal photography must not have started before an application is submitted to the program. But must begin principal photography on the production no later than 6 months after an Authorization Letter
22% tax credit:
- incorporated in Alberta
- be making an eligible production with total production costs of $499,999 CAD (before GST) or greater
- not have received funding from the Alberta Production Grant or the Alberta Screen-Based Production Grant
30% tax credit: the above criteria plus
- need to have at least one Alberta-based producer with a single card credit recognition
- have the production’s copyright held, at least in part, by an Alberta-based individual partnership or corporation at the time of application and for a minimum of 10 years following the completion of production
- spend at least 60% of the total production costs in Alberta or spend at least 70% of the total production salary or wages on Alberta-based individuals|
|Creative BC||Film Incentive BC Tax Credit||N/A||FIBC is a refundable corporate income tax credit. When filing tax returns, your corporation may claim a specified percentage of the labour costs incurred while making a production. The credits are applied to reduce tax payable, and any remaining balance is paid to the corporation.||• Available to Canadian owned and controlled production corporations that have a permanent establishment in BC.
|Manitoba Film & Video||Film and Video Production Tax Credit||N/A||Receive up to 65% with the Cost-of-Salaries Tax Credit (including bonuses) OR up to 38% on all eligible Manitoba expenditures with the Cost-of-Production Tax Credit (including bonus).||• Available to Canadian owned and controlled production corporations that have a permanent establishment in Manitoba.|
|CAVCO||Canadian Film or Video Production Tax Credit (CPTC)||Ongoing basis||The Canadian Film or Video Production Tax Credit (CPTC) provides eligible productions with a fully refundable tax credit, available at a rate of 25 per cent of the qualified labour expenditure.||• The applicant must be a Canadian-owned, taxable corporation that is primarily in the business of Canadian film or video production and meets the requirements of the Income Tax Regulations. |
|CAVCO||Film or Video Production Services Tax Credit (PSTC)||Ongoing basis||The Film or Video Production Services Tax Credit (PSTC) provides eligible production corporations with a tax credit at a rate of 16 per cent of the qualified Canadian labour expenditures incurred in respect of an accredited production.||• a taxable Canadian corporation or a foreign-owned corporation;
• engaged primarily (more than 50%) in activities dedicated to the permanent establishment in Canada of a film or video production business, or a film or video production services business; and
• the owner of the copyright in the accredited production, throughout the period during which the production is produced in Canada |
|Province of NLL||Film and Video Tax Credit||The Newfoundland and Labrador Film Tax Credit is a provincial corporate tax credit.The tax credit provides incentives to the private film and television production industry to create economic growth in the Province.||• Must be incorporated in Canada and based in Newfoundland and Labrador with the primary business of film, television or video production.|
|Nova Scotia Business Inc.||Nova Scotia Film & Television
Production Incentive Fund||Applications that are deemed complete will be handled on a first-in, first-out basis for production funding||The objective of the Fund is to facilitate the production of projects in Nova Scotia that meet the eligibility requirements, in order to support and expand the film and television production industry in Nova Scotia and to create economic value for a broad group of Nova Scotians, including, in particular, key creative positions such as Nova Scotia resident directors, writers, and principal performers.||• permanent establishment in Nova Scotia
• The amount of money spent in Nova Scotia (Nova Scotia Spend) for the project must be greater than $25,000 (before HST)
• must provide written evidence of a Commercial Licence Agreement and evidence of 75% confirmed financing for projects with budgets of $1 million or greater, and evidence of 50% confirmed financing for projects under $1 million.
• Projects that are eligible for the Digital Media Tax Credit, the Digital Animation Tax Credit, or any other Nova Scotia tax credit program are not eligible|
|Government of Nova Scotia||Digital Animation Tax Credit||The Nova Scotia Digital Animation Tax Credit (DATC) is a refundable provincial corporate income tax credit for qualifying labour expenditures directly related to the development of eligible digital animation productions in Nova Scotia.
The credit first reduces the income tax payable and any excess amount will be paid to the corporation. ||• Must be a Nova Scotia corporation
• Must have a production services agreement or a written agreement between the production’s eligible corporation and a broadcaster or distributor|
|Nunavut Film Development Corporation||Nunavut Spend Incentive||The Nunavut Spend Incentive Program is an initiative that awards production companies a rebate on the total eligible costs for production goods and services purchased and consumed in Nunavut. Only those eligible productions which spend more than $25,000 on goods and services consumed in Nunavut are eligible to apply for a rebate.||An eligible applicant company may apply through one of the two streams, based on the ownership of the company.
Spending Stream I with Majority Nunavut ownership, or Spending Stream II with Equal or Minority Nunavut ownership|
|NWT Film Commission||NWT Film Rebate Program||Rolling||We offer financial incentives to productions filming on location in our territory. Our program categories include 25 to 40 per cent cash rebate for the purchase of good and services, travel to and within NWT, and wages for training and hiring local residents, particularly in film industry positions. To encourage production across the territory, the program also provides increased incentive for productions filming outside of Yellowknife.||• Guest producers, NWT co-production partners and NWT production companies;
• Pre-production and production costs for film and television filming in the NWT, where NWT labour content equals or exceeds 30 percent of total in-territory (NWT) spend|
|Canada Revenue Agency||Ontario Film Tax Credit||N/A||The OFTTC is a refundable tax credit based upon eligible Ontario labour expenditures incurred by a qualifying production company with respect to an eligible Ontario production. The OFTTC is generally “harmonized” with the Canadian Film or Video Production Tax Credit.||• A qualifying production company is a Canadian corporation which is Canadian-controlled, has a permanent establishment in Ontario, and files an Ontario corporate tax return.
• The individual producer of the production must have been an Ontario resident for tax purposes at the end of both of the two calendar years prior to commencement of principal photography.|
|Innovation PEI ||PEI Film Media Fund||N/A||The PEI Film Media Fund supports the development, growth and sustainability of homegrown, independent film in the private-sector film, television and video industry in Prince Edward Island. The PEI Film Media Fund provides this support via a rebate of up to 25% of eligible Prince Edward Island expenditures, to eligible producers of a qualifying production||• Must be incorporated federally or in Prince Edward Island; Head office and principal place of business must be in Prince Edward Island; and A majority of the voting shares must be beneficially owned by Prince Edward Island residents.|
|Société de développement des entreprises culturelles (SODEC)||Québec Tax Credit for Film Production Services (QPSTC)||Anytime||It is a well-known fact in the film and television industry that Québec ranks among the most production-friendly service centers. Québec is acclaimed worldwide for its technological innovations and superior CGI facilities, broad range of locations, top film production infrastructure and large pool of skilled technicians. Moreover, in order for Québec to remain at the forefront of new environments and affirm its position, virtual reality and augmented reality productions are eligible for the tax credit for film production services, as long as such productions meet the usual eligibility criteria.||• Available to Canadian owned and controlled production corporations that have a permanent establishment in Quebec.|