Film and video tax credits - CAVCO

The Canadian Audio-Visual Certification Office (CAVCO) co-administers two federal tax credit programs with the Canada Revenue Agency: the Canadian Film or Video Production Tax Credit program and the Film or Video Production Services Tax Credit program. CAVCO is also responsible for the administration of the CAVCO Personnel Number (also referred to as CAVCO ID).

Canadian Film or Video Production Tax Credit

To be eligible for the Canadian Film or Video Production Tax Credit (CPTC), the applicant must be a Canadian-owned, taxable corporation that is primarily in the business of Canadian film or video production.

Find out how to apply for the Canadian Film or Video Production Tax Credit.

Film or Video Production Services Tax Credit

To be eligible for the Film or Video Production Services Tax Credit (PSTC), the applicant can be either a foreign-owned corporation or a Canadian-owned corporation that is primarily in the business of film or video production services.

Find out how to apply for the Film or Video Production Services Tax Credit.

CAVCO Personnel Number

Canadian citizens or permanent residents who work in a producer-related or key creative position for a production applying to the Canadian Film or Video Production Tax Credit (CPTC) demonstrate their respective citizenship or permanent residency by providing a CAVCO Personnel Number.

Find out how to apply for a CAVCO Personnel Number.