Newfoundland and Labrador all-spend film and video production tax credit

Effective April 7, 2022, a new refundable all‑spend film and video production tax credit was introduced. The 40% tax credit applies to total eligible production costs, with a maximum credit of $10 million for an eligible production in a tax year.

The minister of Finance for the Province of Newfoundland and Labrador will issue a tax credit certificate to a corporation that produces an eligible all‑spend film or video in the province.

Claiming the credit

Enter the amount of the credit earned in the current year on line 524 of Schedule 5, Tax Calculation Supplementary – Corporations.

Enter the certificate number on line 842 of Schedule 5.

Supporting documents – File the certificates (or a copy) with your return. Keep a copy for your records.

Forms and publications

• Schedule 5, Tax Calculation Supplementary – Corporations

Government partners

• Newfoundland and Labrador (provincial site)