Fees — Film and Video Tax Credits

Canadian Film or Video Production Tax Credit (CPTC)

Fee Category Fee as of March 31, 2020 (+2.2%)Table 1 note 1 Fee as of March 31, 2021 (+2%)Table 1 note 1
Part A/B 0.30% of Eligible Production Cost 0.30% of Eligible Production Cost
Part A 0.15% of Eligible Production Cost 0.15% of Eligible Production Cost
Part B 0.15% of Eligible Production Cost 0.15% of Eligible Production Cost
Minimum Fee (applies to only Part A/B) $204.40 $208.49
Amendment to certificate $306.60 $312.73
Certified copy of certificate $100 $100

Table 1 notes

Table 1 note 1

For more information about the annual fee increase, please see below.

Return to table 1 footnote 1 referrer

A fee is required for each application to the Canadian Audio-Visual Certification Office (CAVCO). It is based on the Eligible Production Cost. The Eligible Production Cost amount is equal to 60% of the total production costs for the production, once financing amounts deemed assistance, as well as deferrals and non-deductible expenses, are deducted.

A cheque for the application fee should be made payable to the Receiver General for Canada, and sent to CAVCO along with the signed attestation for the production.

The final application fee payable to CAVCO may be adjusted following review of a file, if the final Eligible Production Cost amount is different from the amount indicated in the application.

Film or Video Production Services Tax Credit (PSTC)

Fee Category Fee as of March 31, 2020 (+2.2%)Table 2 note 1 Fee as of March 31, 2021 (+2%)Table 2 note 1
Accreditation Certificate $5,110 $5,212.20
Amendment to certificate $1,022 $1,042.44
Certified copy of certificate $100 $100

Table 2 notes

Table 2 note 1

For more information about the annual fee increase, please see below.

Return to table 2 footnote 1 referrer

A fee is payable for each application for an Accreditation Certificate for a production or a series of episodes. An application for a series of episodes should only include episodes produced for one broadcast season. If a pilot episode is applied for under a separate application, an application for the remainder of the episodes in that broadcast season is subject to an additional application fee. Similarly, if episodes for one season are split among applications, a separate fee is payable for each application made.

As only the copyright owner (or an Official Designee) can apply for the certificate, this entity is responsible for paying the fee. Please note that no analysis will be done until the required fee is paid in full.

Note that an additional amendment fee is required where copyright ownership has changed after an Accreditation Certificate has been issued and an amended Accreditation Certificate is required. See sections 1.06 and 3.03 of the PSTC guidelines for more information on the amendment process.

An additional fee is also required for a certified copy of a previously issued certificate (applicable only if the certificate was not issued via the online system).

Cheques for the application fee should be made payable to the Receiver General for Canada.

Partial rebate of the administrative fees

Where the aggregate tax credit in respect of the PSTC is less than $25,000, whether or not it is received in the form of a refund to the corporation or corporations involved, the applicant may be entitled to a partial rebate of the administrative fees payable to CAVCO for accreditation.

The rebate entitlement is based on the table below. To access the rebate, the applicant must pay the full fee at the time of application. Once all of the tax credit has been claimed in respect of a production, the applicant may make a written request for a rebate to CAVCOCAVCO will then confirm the rebate amount.

Initial accreditation application submitted from March 31, 2020 to March 30, 2021 Initial accreditation application submitted from March 31, 2021 to March 30, 2022
Aggregate Tax Credit Final Fee Rebate Final Fee Rebate
$25,001 + $5,110 $0 $5,212.20 $0
$20,001 - $25,000 $4,088 $1,022 $4,169.76 $1,042.44
$15,001 - $20,000 $3,066 $2,044 $3,127.32 $2,084.88
$10,001 - $15,000 $2,044 $3,066 $2,084.88 $3,127.32
$0 - $10,000 $1,022 $4,088 $1,042.44 $4,169.76

Annual Increase of Certain Fees

In compliance with the requirements of the Service Fees Act, some CAVCO program fees are subject to an annual increase. The amount of this increase will be equal to the percentage change over 12 months in the April All-items Consumer Price Index for Canada, as published by Statistics Canada under the Statistics Act, for the previous fiscal year. Increases will always take effect on March 31, and all applications submitted as of this date will be subject to the new fee.

Exemptions

CAVCO’s main CPTC application fees are exempt from an annual increase as they are based on a percentage of a production’s Eligible Production Costs (0.30% for a Part A/B or 0.15% for a Part A and 0.15% for a Part B when they are submitted separately), and as a result, already self-adjust for inflation.

CPTC and PSTC certified copy fees ($100) are exempt from the annual fee increase as they are considered “low materiality.”

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