Canadian Film or Video Production Tax Credit

From Canadian Heritage

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.

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 treaty co-production or other film or video production that meets the requirements of the Income Tax Regulations, as stated in the overview of program eligibility requirements, in the application guidelines.

A film or video production that is an "excluded production" is not eligible (for full details, see section 3.02 in the application guidelines).

Application deadline

The CPTC accepts applications on an ongoing basis. Deadlines are based on specific production details. Please see section 1.14 of the application guidelines for more information about program deadlines.

How to apply

Applicants are required to:

  • Read the application guidelines  and recent public notices in their entirety;
  • Create a CAVCO Online account (if you do not already have one);
  • Complete the online application form; and
  • Submit the following information:
    • Corporate documentation (Shareholders, officers and directors of the production company, as well as the corporate structures of any and all corporate shareholders of the production company, business numbers and incorporation numbers, and fiscal year ends);
    • Financing and exploitation documentation (All agreements from entities providing financing to the production and any distribution or broadcast agreements);
    • Expenditures documentation (A locked budget, total labour expenditures);
    • Personnel documentation (The names, remuneration and CAVCO Personnel Number of all Canadian or Permanent Resident key creative personnel and producer-related personnel)
    • Production details (Synopsis, target markets, shooting format, genre, principal photography and completion dates, and number of shooting days);
    • Chain-of-title documents, if applicable;
    • Episode titles, if applicable;
    • Courtesy credit documentation, if applicable (Form 01F12 or 01F13 and contracts for non-Canadian producer-related personnel and showrunners);
    • CRA T2029 Waiver forms, (For productions for which a Part B application is submitted after the 24-month application deadline and before the 42-month application deadline. See more information on completing the T2029 Waiver form;
    • DVD or USB flash drive, for Part A/B or Part B applications;
    • Breakdown of Costs, for Part A/B or Part B applications (Form 01F21 or Form 01F22);
    • Review Engagement Report or Audit, for Part A/B or Part B applications. A Review Engagement Report for production budgets between $200,000 and $499,999, or an Audit for production budgets of $500,000 or more;
    • Attestation, signed, this must be printed and mailed with the application fee;
    • Application fee, (0.3% of the Eligible Production Cost for a Part A/B, with a minimum fee of $200, OR 0.15% for a Part A and 0.15% for a Part B,) made out to the Receiver General for Canada, and sent to CAVCO.

Apply

Contact us

Department of Canadian Heritage
Canadian Audio-Visual Certification Office
25 Eddy Street, 8th Floor
Gatineau, Quebec K1A 0M5

Please note: FEDEX clients must use the postal code J8X 4B5.

Email
PCH.bcpac-cavco.PCH@canada.ca
Telephone
819-934-9830
1-888-433-2200 (toll-free)
TTY
1-888-997-3123 (toll-free)

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

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