Canadian Film or Video Production Tax Credit

The Canadian Film or Video Production Tax Credit (CPTC) provides producers of eligible Canadian film or video productions with a fully refundable tax credit, available at a rate of 25 per cent of the qualified labour expenditure.

Jointly administered by the Canadian Audio-Visual Certification Office (CAVCO) and the Canada Revenue Agency, the CPTC encourages the creation of Canadian film and television programming and the development of an active domestic independent production sector.

Who can apply

To be eligible for the CPTC, a production must be a Canadian film or video production that meets the requirements of the Income Tax Regulations. This may include a treaty coproduction. For more information on these requirements, see CAVCO’s CPTC Guidelines.

Application deadline

The CPTC accepts applications on an ongoing basis. Deadlines are based on specific production details. Please see section 1.09 of the guidelines for more information about program deadlines.

How to apply

Applicants are required to:

• Read the CPTC guidelines and recent public notices;
• Create a CAVCO Online account (if you do not already have one);
• Submit a complete application online, which requires paying the application fee and submitting the following information / documentation:
  • Production details, such as title, synopsis, target markets, genre, duration, production form, any format rights agreements, principal photography and completion dates, number and location of shooting days, and project history (chain-of-title documentation may be requested during file analysis);
  • Episode information, if the production is a series, including episode titles, personnel and duration;
  • Corporate documentation, e.g., business numbers, incorporation numbers, fiscal year-end dates, and the names of shareholders, officers, and directors for the production company, any domestic co-producing company and any other corporations in their shareholder structure;
  • Financing and exploitation documentation, e.g., information on financing structure, exhibition market, territorial market, the two-year clause commitment, all agreements from entities providing financing to the production and all distribution or broadcast agreements;
  • Personnel documentation (the names and remuneration for all key creative personnel and producer-related personnel, as well as CAVCO Personnel Numbers for all Canadian citizens or permanent residents occupying these positions);
  • Documentation for non-Canadian producer-related personnel, if applicable (Form 01F12 or 01F13 and contracts for non-Canadian producer-related personnel and showrunners);
  • CRA T2029 waiver forms, which must be filed directly with the CRA for Part B or Part A/B applications submitted after the 24-month application deadline and before the 42-month application deadline. (See more information on completing the T2029 Waiver form);
  • Copy of the production with legible screen credits for Part B or Part A/B applications, three episodes for series, must be uploaded in the application portal;
  • Expenditures documentation (Part A: locked budget, total labour expenditures, Part B or Part A/B: final cost report, total labour expenditures);
  • Breakdown of Costs in Part B or Part A/B applications (to preview a Breakdown of Costs form before completing this section of the application, see Forms page) (not applicable for treaty coproductions);
  • Audit for Part B or Part A/B applications, for productions with budgets of $500,000 or more;
  • Treaty coproduction information, if applicable, including information on country, name of coproducing company or companies, ownership percentages, financing amounts and the coproduction agreement. If requested by Telefilm Canada, the Creative Evaluation Grid must be provided. (Treaty coproduction applicants must also apply separately to Telefilm Canada. CAVCO must receive Telefilm’s preliminary recommendation for Part A or Part A/B applications, and Telefilm’s final recommendation for Part B and Part A/B applications.)

How long it will take to process your application

CAVCO's service standard for processing applications is 180 calendar days, minus applicant delays, from the day a complete application is received until the day a production is certified or denied. The performance target for meeting this standard is 85%.

• CAVCO performance results

Apply

Contact us

Canadian Audio-Visual Certification Office
Canadian Heritage
25 rue Eddy
Gatineau, QC  J8X 4B5

Email

bcpac-cavco@pch.gc.ca

Telephone

1-888-433-2200 (toll-free)

TTY

1-888-997-3123 (toll-free)

Agents are available to answer your questions, Monday to Friday, 9 am to 5 pm (EST).