T2029 waiver form – Canadian Film or Video Production Tax Credit
A Part B application for a certificate of completion must be received by CAVCO no later than 24 months from the first fiscal year end date following the commencement of principal photography of the production. Where the 24-month deadline cannot be met, the application deadline may be extended to 42 months from the first fiscal year end date if the applicant has filed two valid waivers (CRA Form T2029) with the CRA.
To extend the 24-month deadline, download a copy of the T2029 Waiver in respect of the normal reassessment period or extended reassessment period, and follow the instructions below.
Completed T2029 forms must be filed with the CRA by the end of the normal reassessment period for both the first and second taxation years ending after the production's principal photography began, and before the 42-month CPTC application deadline.
Please make note of the following when completing each form T2029:
- a notice of an original assessment or a notification that no tax is payable must have been issued to the corporation for the tax year indicated on the form T2029;
- the business number (BN) provided must be valid;
- the corporation name and address, and the tax year end must correspond with the records of the CRA;
- the matter(s) being waived must be specified, i.e.: "… in respect of: the Canadian Film or Video Production Tax Credit (section 125.4 of the Income Tax Act) for the following production(s):
- Title(s): (enter title)
- CAVCO's case file (CF) reference number(s): (enter number(s) assigned by CAVCO to the production(s))";
- a separate form T2029 waiver must be filed for each tax year end;
- the form T2029 must be in respect of the normal reassessment period provided under subparagraph 152(4)(a)(ii) of the Income Tax Act (i.e. the first box within the "Waiver" section of form T2029 must be checked); and
- the signature of a legal representative or authorized officer must be provided.
Send the two original completed T2029 forms (i.e., for the first and second taxation years ending after the production's principal photography began – one form for each taxation year) to:
Manager, Film & Media Tax Credits Section
Canada Revenue Agency
16th Floor, Canada Building
344 Slater Street
Ottawa, ON K1A 0L5
For more information on application deadlines under the CPTC, see CAVCO Public Notice 2013-01
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