CAVCO Fee Remissions Policy

This policy sets out the conditions under which the Canadian Audio-Visual Certification Office (CAVCO) will remit a portion of an application fee when CAVCO considers that it has not met its service standard for that application.

1. Effective date

• 1.1 This policy comes into effect on April 1, 2025.

2. Authorities

• 2.1 This policy is issued pursuant to the Department of Canadian Heritage Act and the Service Fees Act.

3. Application

• 3.1 This policy applies only to fees administered by the Canadian Audio-Visual Certification Office (CAVCO) of the Department of Canadian Heritage that are subject to sections 4 through 7 of the Service Fees Act.

  For the Canadian Film or Video Production Tax Credit (CPTC) program, the policy applies to applications fees paid for:

  • Part A certificates (Canadian film or video production certificates)
  • Part B certificates (certificates of completion)
  • Part A/B certificates
  • Amendments to certificates

  For the Film or Video Production Services Tax Credit (PSTC) program, the policy applies to application fees paid for:

  • Accreditation certificates
  • Amendments to certificates

  The calculation of these fees can be found on CAVCO’s fee page.

• 3.2 This policy applies only to applications received on or after April 1, 2025.
• 3.3 This policy does not apply to CAVCO fees subject to the Low-materiality Fees Regulations.
• 3.4 This policy does not apply to application fees where the application is withdrawn by the applicant.

4. Exceptions

• 4.1 Any delays in the processing of applications due to circumstances outside of the Department of Canadian Heritage’s control will be counted as exception days. This includes, but is not limited to:
  1. Unforeseen system disruptions and/or failures, including unforeseen office closures;
  2. Force majeure;
  3. Labour disruptions.
• 4.2 Any delays in the processing of applications caused by parties other than the Department of Canadian Heritage, including but not limited to Telefilm Canada, the Department of Justice Canada and the Canada Revenue Agency, may count as exception days.
• 4.3 CAVCO may, on a case-by-case basis, determine to not offer or to reduce fee remissions on applications if CAVCO determines that it should not be liable for, respectively, the full or partial remission payment. Generally, CAVCO may not consider itself liable to pay the full or partial remission payment if:
  1. information is intentionally or unintentionally misrepresented in an application;
  2. the service standard is not met only because CAVCO would have otherwise denied the application, but allowed more time for the application to potentially become eligible for the CPTC or PSTC;
  3. the production for which an application is made is not eligible for the tax credit.

5. Fee Remissions

• 5.1 Where applicable, CAVCO will remit a portion of the fee paid if the service standard associated with the application fee is not met according to the schedule below.

  Number of days past the service standard, minus exception days	1-30	31-60	61-90	91 or more
  Percent of final fee paid for that application that will be remitted	5%	10%	15%	20%

• 5.2 Remission amounts will be calculated based on the final application fee paid, net of adjustments. For the CPTC program, the final application fee for Part A, Part B or Part A/B certificates may be more or less than the initial fee paid if the Eligible Production Cost changes over the course of CAVCO analysis of the application. For the PSTC program, the final application fee paid for an accreditation certificate may be less than the initial application fee paid if a partial rebate of fees applies.

6. Issuance of payment

• 6.1 Fee-payers who are entitled to fee remission are not required to apply for the remission; CAVCO will initiate the process.
• 6.2 Fee remissions will be made by cheque. If application fees are owed to CAVCO, fee remissions on the same application will be given as a credit toward the outstanding balance. In the case of fee remissions owed on CPTC Part A certificate applications, the fee remission will be given as a credit towards the associated CPTC Part B application.
• 6.3 Fee remission payments will be processed no later than July 1 following the fiscal year in which the application was certified or denied. CAVCO’s fiscal year runs from April 1 to March 31.
• 6.4 Fee-payers are responsible for ensuring that CAVCO has up-to-date billing and contact information for remitting payment, including a complete name, mailing address, and contact information. CAVCO will make no more than three attempts to seek updated billing and contact information for remitting payment.
• 6.5 Interest will not be applied or paid for remissions issued.

7. Enquiries and complaints

• 7.1 General questions or complaints about this policy may be directed to CAVCO by email at bcpac-cavco@pch.gc.ca.
• 7.2 Enquiries about specific fee remission payments should be made through an applicant’s CAVCO Online account.