Bulletin: March 31, 2021 Increase to Service Fees

Gatineau, March 4, 2021

In 2017, the Government of Canada introduced the Service Fees Act (Act) to replace the User Fees Act. The Act establishes administrative obligations, and requires that program fees be adjusted annually in accordance with the Consumer Price Index (CPI). All fees administered by the Canadian Audio-Visual Certification Office (CAVCO) fall under paragraph 2(1)(e) of the definition of “fee” in the Act, and are considered as fees payable for “the recovery, in whole or in part, of costs that are incurred in relation to a regulatory scheme.”

Every year on March 31, some Canadian Film or Video Production Tax Credit (CPTC) and Film or Video Production Service Tax Credit (PSTC) fixed-rate program fees are adjusted. The fee adjustments 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. All applications submitted as of the effective date will be subject to the fee adjustment. The tables below outline the upcoming fee changes.

Exemptions

CAVCO’s main CPTC application fees are exempt from an annual adjustment as they are based on a percentage of a production’s Eligible Labour 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. However, the CPTC minimum fee ($200) is considered a fixed-rate fee and is subject to the annual CPI adjustment.

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

For questions relating to the new Service Fees Act or the annual fee adjustment, please email us at pch.bcpac‑cavco.pch@canada.ca.

Canadian Film or Video Production Tax Credit (CPTC) Fees
Fee Category Current Fee Fee as of March 31, 2021 (+2%) Fee as of March 31, 2022 (-0.2%)
Part A/B 0.30% of Eligible Production Cost 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 0.15% of Eligible Production Cost
Part B 0.15% of Eligible Production Cost 0.15% of Eligible Production Cost 0.15% of Eligible Production Cost
Minimum Fee (applies to only Part A/B) $204.40 $208.49 $208.07
Amendment to certificate $306.60 $312.73 $312.10
Certified copy of certificate Footnote 1 $100 $100 $100
Film or Video Production Services Tax Credit (PSTC) Fees
Fee Category Current Fee Fee as of March 31, 2021 (+2%) Fee as of March 31, 2022 (-0.2%)
Accreditation Certificate $5,110 $5,212.20 $5,201.78
Amendment to certificate $1,022 $1,042.44 $1,040.36
Certified copy of certificate Footnote 1 $100 $100 $100
Film or Video Production Services Tax Credit (PSTC) Rebate Entitlement Footnote 2
Aggregate Tax Credit Initial accreditation application submitted before March 31, 2021 Initial accreditation application submitted from March 31, 2021 to March 30, 2022 Initial accreditation application submitted from March 31, 2022 to March 30, 2023
Final Fee Rebate Final Fee Rebate Final Fee Rebate
$25,001 + $5,110 $0 $5,212.20 $0 $5,201.78 $0
$20,001 - $25,000 $4,088 $1,022 $4,169.76 $1,042.44 $4,161.42 $1,040.36
$15,001 - $20,000 $3,066 $2,044 $3,127.32 $2,084.88 $3,121.07 $2,080.71
$10,001 - $15,000 $2,044 $3,066 $2,084.88 $3,127.32 $2,080.71 $3,121.07
$0 - $10,000 $1,022 $4,088 $1,042.44 $4,169.76 $1,040.36 $4,161.42
Report a problem or mistake on this page
Please select all that apply:

Thank you for your help!

You will not receive a reply. For enquiries, contact us.

Date modified: