Film or Video Production Services Tax Credit
Labour disruptions impact at Canadian Heritage
The Government of Canada and the Public Service Alliance of Canada (PSAC) have reached a tentative agreement, ending the strike affecting many public service members. There may still be some service impacts over the next few weeks.
The Film or Video Production Services Tax Credit (PSTC) provides eligible production corporations with a tax credit at a rate of 16 per cent of the qualified Canadian labour expenditures incurred in respect of an accredited production.
Co-administered by the Canadian Audio-Visual Certification Office and the Canada Revenue Agency, the PSTC is designed to enhance Canada as a location of choice for film and video productions employing Canadians, as well as to strengthen the industry and secure investment.
Who can apply
To be eligible for the PSTC, a production corporation must be:
- a taxable Canadian corporation or a foreign-owned corporation;
- engaged primarily (more than 50%) in activities dedicated to the permanent establishment in Canada of a film or video production business, or a film or video production services business; and
- the owner of the copyright in the accredited production, throughout the period during which the production is produced in Canada (or have contracted directly with the copyright owner of the production, to provide services for the production).
The PSTC accepts applications on an ongoing basis.
How to apply
Applicants are required to:
- Read the application guidelines in their entirety;
- Create a CAVCO Online account;
- Complete the Official Designee form (if applicable); and
Submit the following information:
- Corporate documentation (Name and contact information of copyright owners, official designee information);
- Financial information (Budget or top-sheet, total Canadian expenditures);
- Expenditures documentation (final budget, total labour expenditures);
- Production details (Synopsis, production type, target market, production format, number of shooting days in Canada, primary location of shooting);
- Chain-of-title documents (Ownership history, percentage of ownership of each copyright holder);
- Episode titles, if requested by a program officer;
- Attestation, signed, for online applications this must be printed and mailed with the Application fee; and
- Application fee made out to the Receiver General of Canada, and sent to CAVCO.
Please note: CAVCO Personnel Numbers and the Electronic Screen Credit are NOT required for the PSTC program.
How long it will take to process your application
CAVCO's service standard for processing applications is 120 business days. The performance target for meeting this standard is 85%.
Canadian Audio-Visual Certification Office
15 rue Eddy
Gatineau, QC J8X 4B3
- 1-888-433-2200 (toll-free)
- 1-888-997-3123 (toll-free)
Agents available to answer your questions, Monday to Friday, 9 a.m. to 5 p.m. (EST).
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