CAVCO Performance Results – 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.

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

Certifications
Program Percentage of applications certified within the service standard of 176 calendar days Average number of calendar days to certify
CPTC 72% 142
PSTC 85% 141
Applications
Program Applications Received Applications Certified
CPTC 893 929
PSTC 233 200
Combined 1126 1129

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 16 3 36 66 74% 42
July 2024 31 5 19 151 84% 40
August 2024 - - - - - -
September 2024 - - - - - -
October 2024 - - - - - -
November 2024 - - - - - -
December 2024 - - - - - -
January 2025 - - - - - -
February 2025 - - - - - -
March 2025 - - - - - -
Total 117 32 124 394 72% 262

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

  • Fiscal Year 2023-2024
    Month and year 30 days or fewer 31-60 days 61-90 days 91-120 days 120 days or fewer (percentage of all applications) 121+ days
    April 2023 13 82 15 5 93% 9
    May 2023 26 67 57 14 89% 21
    June 2023 28 7 106 15 89% 19
    July 2023 24 4 87 38 86% 25
    August 2023 18 2 61 68 88% 21
    September 2023 36 44 43 109 85% 41
    October 2023 41 32 36 142 82% 55
    November 2023 23 6 5 80 65% 62
    December 2023 15 4 2 80 74% 36
    January 2024 27 6 3 31 36% 121
    February 2024 22 69 116 70 78% 77
    March 2024 14 9 52 18 73% 34
    Total 287 332 583 670 78% 521
  • Fiscal Year 2022-2023
    Month and year 30 days or fewer 31-60 days 61-90 days 91-120 days 120 days or fewer (percentage of all applications) 121+ days
    April 2022 5 28 52 25 75% 36
    May 2022 23 45 103 22 78% 55
    June 2022 28 56 80 16 89% 22
    July 2022 14 72 68 20 86% 29
    August 2022 113 74 60 20 91% 26
    September 2022 32 60 62 15 87% 25
    October 2022 68 65 42 42 88% 29
    November 2022 87 64 19 20 93% 14
    December 2022 121 81 22 14 90% 25
    January 2023 111 72 14 13 93 % 16
    February 2023 71 94 24 13 95% 10
    March 2023 45 141 23 13 92% 19
    Total 718 852 569 233 89% 306
  • Fiscal Year 2021-2022
    Month and year 30 days or fewer 31-60 days 61-90 days 91-120 days 120 days or fewer (percentage of all applications) 121+ days
    April 2021 4 27 4 2 90% 4
    May 2021 8 150 62 23 90% 26
    June 2021 4 72 42 18 89% 17
    July 2021 9 26 88 11 89% 16
    August 2021 7 3 122 21 92% 14
    September 2021 18 9 90 20 95% 7
    October 2021 31 9 94 27 86% 27
    November 2021 16 6 91 31 81% 34
    December 2021 23 2 89 26 83% 29
    January 2022 14 2 98 50 85% 30
    February 2022 6 3 85 46 80% 36
    March 2022 27 24 112 75 82% 52
    Total 167 333 977 350 86% 292
  • Fiscal Year 2020-2021
    Month and year 30 days or fewer 31-60 days 61-90 days 91-120 days 120 days or fewer (percentage of all applications) 121+ days
    April 2020 5 36 35 56 69% 58
    May 2020 28 56 63 64 70% 91
    June 2020 50 16 49 53 80% 41
    July 2020 39 69 19 30 84% 29
    August 2020 55 75 17 16 83% 34
    September 2020 113 76 18 6 89% 27
    October 2020 104 42 21 13 87% 27
    November 2020 93 33 16 7 85% 26
    December 2020 74 41 10 8 92% 11
    January 2021 39 69 19 5 88% 18
    February 2021 16 54 12 2 83% 17
    March 2021 10 150 45 17 88% 30
    Total 626 717 324 277 83% 410
  • Fiscal Year 2019-2020
    Month and year 30 days or fewer 31-60 days 61-90 days 91-120 days 120 days or fewer (percentage of all applications) 121+ days
    April 2019 3 15 82 31 73% 49
    May 2019 5 9 98 28 85% 25
    June 2019 10 9 77 42 78% 38
    July 2019 8 14 78 59 79% 42
    August 2019 5 18 99 52 80% 43
    September 2019 7 9 102 27 85% 26
    October 2019 0 3 115 40 81% 37
    November 2019 12 25 123 34 84% 36
    December 2019 8 6 78 21 74% 40
    January 2020 18 18 74 34 87% 21
    February 2020 16 11 78 64 83% 34
    March 2020 9 28 74 52 73% 59
    Total 101 165 1078 484 80% 450
  • Fiscal Year 2018-2019
    Month and year 30 days or fewer 31-60 days 61-90 days 91-120 days 120 days or fewer (percentage of all applications) 121+ days
    April 2018 102 70 15 10 85% 36
    May 2018 17 136 35 17 79% 54
    June 2018 21 89 43 11 86% 26
    July 2018 31 94 59 16 83% 40
    August 2018 6 121 51 31 87% 30
    September 2018 12 61 44 22 81% 33
    October 2018 8 63 60 28 79% 42
    November 2018 19 97 38 27 76% 58
    December 2018 6 47 22 13 72% 35
    January 2019 7 88 51 24 76% 55
    February 2019 4 59 47 21 79% 34
    March 2019 5 21 90 22 78% 39
    Total 238 946 555 242 80% 482
  • Fiscal Year 2017-2018
    Month and year 30 days or fewer 31-60 days 61-90 days 91-120 days 120 days or fewer (percentage of all applications) 121+ days
    April 2017 1 6 13 25 25% 137
    May 2017 3 4 8 13 18% 125
    June 2017 2 2 5 2 9% 115
    July 2017 1 2 5 3 8% 129
    August 2017 66 6 13 3 35% 163
    September 2017 124 66 16 9 53% 193
    October 2017 38 128 57 16 58% 172
    November 2017 6 111 113 26 69% 115
    December 2017 7 34 36 27 61% 66
    January 2018 33 100 56 45 67% 115
    February 2018 76 117 56 24 80% 68
    March 2018 136 55 23 20 80% 57
    Total 493 631 401 213 54% 1455

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 38 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 - - - - - -
September 2024 - - - - - -
October 2024 - - - - - -
November 2024 - - - - - -
December 2024 - - - - - -
January 2025 - - - - - -
February 2025 - - - - - -
March 2025 - - - - - -
Total 0 0 50 119 85% 31

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

  • Fiscal Year 2023-2024
    Month and year 30 days or fewer 31-60 days 61-90 days 91-120 days 120 days or fewer (Percentage of all applications) 121+ days
    April 2023 4 23 1 0 100% 0
    May 2023 0 32 4 1 97% 1
    June 2023 0 8 24 0 100% 0
    July 2023 0 0 17 1 86% 3
    August 2023 0 0 11 9 91% 2
    September 2023 1 0 3 20 86% 4
    October 2023 0 1 1 42 96% 2
    November 2023 1 0 0 36 80% 9
    December 2023 0 1 0 13 82% 3
    January 2024 0 1 2 19 52% 20
    February 2024 0 0 0 10 56% 8
    March 2024 1 0 0 9 43% 13
    Total 7 66 63 160 82% 65
  • Fiscal Year 2022-2023
    Month and year 30 days or fewer 31-60 days 61-90 days 91-120 days 120 days or fewer (Percentage of all applications) 121+ days
    April 2022 0 20 7 2 91% 3
    May 2022 1 0 34 0 97% 1
    June 2022 0 19 55 1 96% 3
    July 2022 1 31 9 6 92% 4
    August 2022 1 43 4 1 100% 0
    September 2022 10 24 2 2 100% 0
    October 2022 29 12 6 1 92% 4
    November 2022 59 9 3 0 96% 3
    December 2022 49 7 2 0 97% 2
    January 2023 21 13 2 0 100% 0
    February 2023 32 2 2 0 100% 0
    March 2023 8 22 1 0 91% 3
    Total 211 202 127 13 94% 23
  • Fiscal Year 2021-2022
    Month and year 30 days or fewer 31-60 days 61-90 days 91-120 days 120 days or fewer (Percentage of all applications) 121+ days
    April 2021 0 11 2 1 100% 0
    May 2021 0 44 12 3 95% 3
    June 2021 0 24 6 1 94% 2
    July 2021 0 13 13 4 88% 3
    August 2021 0 0 14 2 94% 1
    September 2021 0 0 28 1 94% 2
    October 2021 0 0 49 0 100% 0
    November 2021 0 0 25 1 84% 5
    December 2021 0 0 33 4 95% 2
    January 2022 0 0 26 1 96% 1
    February 2022 0 11 39 3 91% 5
    March 2022 2 18 21 3 94% 3
    Total 2 121 261 24 94% 27
  • Fiscal Year 2020-2021
    Month and year 30 days or fewer 31-60 days 61-90 days 91-120 days 120 days or fewer (Percentage of all applications) 121+ days
    April 2020 0 30 6 2 83% 8
    May 2020 11 17 7 1 84% 7
    June 2020 15 3 2 1 78% 6
    July 2020 9 5 0 1 79% 4
    August 2020 15 9 3 0 90% 3
    September 2020 14 7 1 0 96% 1
    October 2020 0 30 1 1 97% 1
    November 2020 27 19 5 1 95% 3
    December 2020 2 3 0 1 75% 2
    January 2021 1 21 2 4 88% 4
    February 2021 0 16 5 2 92% 2
    March 2021 0 33 4 1 97% 1
    Total 94 193 36 15 89% 42
  • Fiscal Year 2019-2020
    Month and year 30 days or fewer 31-60 days 61-90 days 91-120 days 120 days or fewer (Percentage of all applications) 121+ days
    April 2019 9 5 0 0 93% 1
    May 2019 6 13 3 2 92% 2
    June 2019 0 1 1 1 50% 3
    July 2019 0 6 12 0 82% 4
    August 2019 0 4 21 1 100% 0
    September 2019 0 0 39 3 93% 3
    October 2019 0 4 44 4 93% 4
    November 2019 0 11 25 3 93% 3
    December 2019 0 0 23 3 90% 3
    January 2020 0 0 28 2 91% 3
    February 2020 0 17 42 7 99% 1
    March 2020 0 18 11 5 92% 3
    Total 15 79 250 30 92% 31
  • Fiscal Year 2018-2019
    Month and year 30 days or fewer 31-60 days 61-90 days 91-120 days 120 days or fewer (Percentage of all applications) 121+ days
    April 2018 27 2 0 0 94% 2
    May 2018 35 1 0 0 100% 0
    June 2018 13 0 1 0 93% 1
    July 2018 9 6 0 0 94% 1
    August 2018 1 12 1 1 94% 1
    September 2018 1 23 2 1 100% 0
    October 2018 1 26 4 2 92% 3
    November 2018 17 35 6 2 97% 2
    December 2018 13 13 5 3 100% 0
    January 2019 2 17 4 3 93% 2
    February 2019 19 24 8 2 98% 1
    March 2019 17 4 2 5 85% 5
    Total 155 163 33 19 95% 18
  • Fiscal Year 2017-2018
    Month and year 30 days or fewer 31-60 days 61-90 days 91-120 days 120 days or fewer (Percentage of all applications) 121+ days
    April 2017 33 1 5 3 93% 3
    May 2017 1 1 0 1 75% 1
    June 2017 20 4 0 0 96% 1
    July 2017 3 15 1 0 100% 0
    August 2017 8 10 2 0 87% 3
    September 2017 40 2 1 1 100% 0
    October 2017 25 12 1 1 98% 1
    November 2017 12 17 0 1 97% 1
    December 2017 42 37 5 0 100% 0
    January 2018 28 8 2 0 97% 1
    February 2018 73 0 2 0 97% 2
    March 2018 27 3 0 0 100% 0
    Total 312 110 19 7 97% 13

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 160 142 156
July 2024 142 141 142
August 2024 - - -
September 2024 - - -
October 2024 - - -
November 2024 - - -
December 2024 - - -
January 2025 - - -
February 2025 - - -
March 2025 - - -

Average number of business days for complete applications to be certified

  • Fiscal Year 2023-2024
    Month and year CPTC PSTC All
    April 2023 62 41 58
    May 2023 75 55 71
    June 2023 83 65 80
    July 2023 91 93 91
    August 2023 95 99 95
    September 2023 87 116 90
    October 2023 95 109 97
    November 2023 115 128 118
    December 2023 109 113 110
    January 2024 120 116 119
    February 2024 94 124 95
    March 2024 95 122 99
  • Fiscal Year 2022-2023
    Month and year CPTC PSTC All
    April 2022 101 87 98
    May 2022 92 74 90
    June 2022 72 71 72
    July 2022 86 73 83
    August 2022 55 48 54
    September 2022 81 45 75
    October 2022 67 48 63
    November 2022 54 41 51
    December 2022 51 25 46
    January 2023 47 30 45
    February 2023 51 26 48
    March 2023 57 49 56
  • Fiscal Year 2021-2022
    Month and year CPTC PSTC All
    April 2021 61 52 58
    May 2021 74 61 71
    June 2021 77 64 74
    July 2021 75 74 74
    August 2021 87 78 86
    September 2021 76 77 76
    October 2021 81 71 79
    November 2021 93 91 92
    December 2021 91 79 88
    January 2022 89 73 87
    February 2022 97 84 94
    March 2022 94 71 91
  • Fiscal Year 2020-2021
    Month and year CPTC PSTC All
    April 2020 107 72 100
    May 2020 100 61 95
    June 2020 90 60 87
    July 2020 74 78 75
    August 2020 70 50 67
    September 2020 50 39 49
    October 2020 59 58 59
    November 2020 65 41 60
    December 2020 52 114 56
    January 2021 61 70 62
    February 2021 72 61 70
    March 2021 71 46 68
  • Fiscal Year 2019-2020
    Month and year CPTC PSTC All
    April 2019 117 33 111
    May 2019 99 55 93
    June 2019 115 121 115
    July 2019 100 87 99
    August 2019 105 72 102
    September 2019 93 81 90
    October 2019 108 80 102
    November 2019 99 75 96
    December 2019 110 83 103
    January 2020 86 83 84
    February 2020 101 72 93
    March 2020 111 74 106
  • Fiscal Year 2018-2019
    Month and year CPTC PSTC All
    April 2018 71 26 66
    May 2018 91 18 82
    June 2018 88 35 84
    July 2018 84 45 81
    August 2018 84 52 82
    September 2018 98 45 91
    October 2018 101 76 98
    November 2018 93 49 83
    December 2018 97 44 85
    January 2019 101 58 96
    February 2019 98 52 87
    March 2019 99 58 92
  • Fiscal Year 2017-2018
    Month and year CPTC PSTC All
    April 2017 200 49 171
    May 2017 213 83 210
    June 2017 241 28 206
    July 2017 233 38 210
    August 2017 177 75 169
    September 2017 145 18 133
    October 2017 153 35 143
    November 2017 131 43 124
    December 2017 158 32 116
    January 2018 137 31 126
    February 2018 87 26 76
    March 2018 92 12 84

Applications received and certified

  • From April 2024 to March 2025
    Month and year CPTC PSTC All
    Received Certified Received Certified Received Certified
    April 2024 207 263 55 53 262 316
    May 2024 238 257 96 82 334 339
    June 2024 229 163 42 40 271 203
    July 2024 219 246 40 25 259 271
    August 2024 - - - - - -
    September 2024 - - - - - -
    October 2024 - - - - - -
    November 2024 - - - - - -
    December 2024 - - - - - -
    January 2025 - - - - - -
    February 2025 - - - - - -
    March 2025 - - - - - -
    Total 2024-25 893 929 233 200 1126 1129
  • From April 2023 to March 2024
    Month and year CPTC PSTC All
    Received Certified Received Certified Received Certified
    April 2023 197 124 35 28 232 152
    May 2023 255 185 50 38 305 223
    June 2023 244 175 27 32 271 207
    July 2023 228 178 44 21 272 199
    August 2023 221 170 34 22 255 192
    September 2023 228 273 47 28 275 301
    October 2023 298 306 39 46 337 352
    November 2023 220 176 43 46 263 222
    December 2023 218 137 40 17 258 154
    January 2024 222 188 25 42 247 230
    February 2024 199 354 14 18 213 372
    March 2024 238 127 59 23 297 150
    Total 2023-24 2768 2393 457 361 3225 2754
  • From April 2022 to March 2023
    Month and year CPTC PSTC All
    Received Certified Received Certified Received Certified
    April 2022 158 146 76 32 234 178
    May 2022 232 248 42 36 274 284
    June 2022 268 202 35 78 303 280
    July 2022 187 203 52 51 239 254
    August 2022 217 293 52 49 269 342
    September 2022 212 194 32 38 244 232
    October 2022 260 246 55 52 315 298
    November 2022 256 204 47 74 303 278
    December 2022 252 263 55 60 307 323
    January 2023 225 226 32 36 257 262
    February 2023 225 212 35 36 260 248
    March 2023 266 241 48 34 314 275
    Total 2022-23 2758 2678 561 576 3319 3254
  • From April 2021 to March 2022
    Month and year CPTC PSTC All
    Received Certified Received Certified Received Certified
    April 2021 194 41 41 14 235 55
    May 2021 241 269 44 62 285 331
    June 2021 241 153 23 33 264 186
    July 2021 204 150 33 26 237 176
    August 2021 171 167 48 17 219 184
    September 2021 202 144 46 31 248 175
    October 2021 203 188 29 49 232 237
    November 2021 167 178 42 31 209 209
    December 2021 214 169 55 39 269 208
    January 2022 174 194 34 28 208 222
    February 2022 201 176 26 58 227 234
    March 2022 250 290 51 47 301 337
    Total 2021-22 2462 2119 472 435 2934 2554
  • From April 2020 to March 2021
    Month and year CPTC PSTC All
    Received Certified Received Certified Received Certified
    April 2020 169 191 12 46 181 237
    May 2020 138 302 54 43 192 345
    June 2020 212 209 37 27 249 236
    July 2020 173 186 22 19 195 205
    August 2020 147 197 35 30 182 227
    September 2020 192 240 17 23 209 263
    October 2020 199 207 40 33 239 240
    November 2020 186 175 18 55 204 230
    December 2020 203 144 41 8 244 152
    January 2021 196 150 39 32 235 182
    February 2021 207 102 43 25 250 127
    March 2021 229 252 50 39 279 291
    Total 2020-21 2251 2354 408 380 2659 2734
  • From April 2019 to March 2020
    Month and year CPTC PSTC All
    Received Certified Received Certified Received Certified
    April 2019 187 180 25 15 212 195
    May 2019 188 165 54 26 242 191
    June 2019 204 176 32 6 236 182
    July 2019 220 201 44 22 264 223
    August 2019 197 217 55 25 252 242
    September 2019 178 171 45 44 223 215
    October 2019 206 195 43 56 249 251
    November 2019 192 230 52 42 244 272
    December 2019 187 153 27 28 214 183
    January 2020 182 165 39 33 221 198
    February 2020 180 203 34 67 214 270
    March 2020 195 222 48 37 243 258
    Total 2019-20 2316 2278 498 401 2814 2680
  • From April 2018 to March 2019
    Month and year CPTC PSTC All
    Received Certified Received Certified Received Certified
    April 2018 210 233 23 31 233 264
    May 2018 206 259 37 36 243 295
    June 2018 202 190 20 15 222 205
    July 2018 187 240 47 16 234 256
    August 2018 187 239 38 16 225 255
    September 2018 184 172 46 27 230 199
    October 2018 210 201 46 36 256 237
    November 2018 223 239 28 60 251 293
    December 2018 239 123 39 34 278 157
    January 2019 175 225 29 28 204 253
    February 2019 184 165 23 54 207 219
    March 2019 174 177 47 33 221 210
    Total 2018-19 2381 2463 423 386 2804 2843
  • From April 2017 to March 2018
    Month and year CPTC PSTC All
    Received Certified Received Certified Received Certified
    April 2017 150 182 18 45 168 227
    May 2017 186 153 52 4 238 157
    June 2017 197 126 45 25 242 151
    July 2017 151 140 20 19 171 159
    August 2017 190 251 37 23 227 274
    September 2017 196 408 35 44 231 452
    October 2017 187 411 46 40 233 451
    November 2017 211 371 60 31 271 402
    December 2017 206 170 35 84 241 254
    January 2018 186 349 43 39 229 388
    February 2018 197 341 25 77 222 418
    March 2018 215 291 36 30 251 321
    Total 2017-18 2272 3193 452 461 2724 3654

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