ARCHIVED – CAVCO Performance Results from April 2017 to March 2025 – Film and Video Tax Credits

CAVCO’s service standard for processing applications to the Canadian Film or Video Production Tax Credit (CPTC) and the Film or Video Production Services Tax Credit (PSTC) programs is 176 calendar days. CAVCO’s performance target is that this standard will be met at least 85% of the time.

The first day counted towards the service standard will be later than when an application is submitted, since the application needs to be checked to make sure it is complete and the fee is paid. Days start being counted when an application is deemed complete and ready to be assigned to a tax credit officer for analysis. The last day counted is when the production is certified by the Director General of the Audiovisual Branch, on behalf of the Minister of Canadian Heritage. During analysis, days continue to be counted while waiting for an applicant to respond to questions from a tax credit officer.

Note: Prior to April 1, 2024, CAVCO’s service standard for the processing of applications to the CPTC and PSTC was 120 business days, which is on average equivalent to 176 calendar days. As of April 1, 2025, CAVCO’s service standard for the processing of applications will be 180 calendar days, minus applicant delays, from the day a complete application is received (including the application fee) until the day the production is certified or denied

Performance results at a glance: April 1, 2024 to March 31, 2025

Certifications
Program Percentage of applications certified within the service standard of 176 calendar days Average number of calendar days to certify
CPTC 78% 148
PSTC 91% 133
Applications
Program Applications Received Applications Certified
CPTC 2584 3171
PSTC 491 649
Combined 3075 3820

Detailed Performance Results

Number of complete applications certified within the specified number of calendar days — Canadian Film or Video Production Tax Credit (CPTC)

Fiscal Year 2024-2025
Month and year 44 days or fewer 45-88 days 89-132 days 133-176 days Percentage of applications certified within the service standard of 176 days 177+ days
April 2024 43 15 34 61 58% 110
May 2024 27 9 35 116 73% 70
June 2024 15 3 36 66 74% 42
July 2024 31 5 19 151 84% 40
August 2024 13 4 18 156 76% 60
September 2024 26 5 4 167 80% 50
October 2024 17 4 17 162 68% 94
November 2024 31 9 64 134 79% 62
December 2024 37 17 186 52 88% 39
January 2025 11 23 88 40 81% 37
February 2025 20 109 110 75 83% 66
March 2025 29 104 39 28 85% 36
Total 300 307 650 1208 78% 706

Number of complete applications certified within the specified number of business days — Canadian Film or Video Production Tax Credit (CPTC)

Number of complete applications certified within the specified number of calendar days — Film or Video Production Services Tax Credit (PSTC)

Fiscal Year 2024-2025
Month and year 44 days or fewer 45-88 days 89-132 days 133-176 days Percentage of applications certified within the service standard of 176 days 177+ days
April 2024 0 0 2 37 75% 13
May 2024 0 0 13 56 84% 13
June 2024 0 0 22 15 93% 3
July 2024 0 0 13 10 92% 2
August 2024 0 1 5 39 94% 3
September 2024 0 0 21 45 99% 1
October 2024 0 0 36 23 92% 5
November 2024 0 0 55 15 90% 8
December 2024 0 13 54 8 99% 1
January 2025 0 8 17 3 82% 6
February 2025 0 42 10 3 96% 2
March 2025 0 23 1 1 96% 1
Total 0 87 249 255 91% 58

Number of complete applications certified within the specified number of business days — Film or Video Production Services Tax Credit (PSTC)

Average number of calendar days for complete applications to be certified

Fiscal Year 2024-2025
Month and year CPTC PSTC All
April 2024 165 167 165
May 2024 157 157 157
June 2024 161 142 156
July 2024 142 141 142
August 2024 163 147 161
September 2024 155 146 153
October 2024 177 140 170
November 2024 150 132 146
December 2024 118 105 116
January 2025 147 127 144
February 2025 133 90 127
March 2025 124 72 119

Average number of business days for complete applications to be certified

Applications received and certified

Page details

2025-10-16