Film and media tax credits

Important notice

The Film and Media tax Credit (FMTC) Program is returning to normal activities. We are starting to contact claimants by phone to advance reviews to allow new and remaining claims to be processed. Currently, claims are being processed and refunds issued in a timely manner. If you are receiving the Canada Emergency Wage Subsidy, please see What’s new to understand how this wage subsidy might impact your future FMTC claim.

For more information on tax and benefits measures to help support Canadians during the COVID-19 pandemic, go to Changes to taxes and benefits: CRA and COVID-19.

Important information about COVID-19 related film and media tax credit expenditures

The Film and media tax credits - COVID-19 topics web page has been created to address questions asked about COVID-19 related expenditures for the film and media tax credits.

Information for production corporations that may be entitled to receive film and media tax credits.

Services and information

Canadian film or video production tax credit

Overview, eligibility, application and more.

Film or video production services tax credit

Overview, eligibility, application and more.

Provincial film and media tax credits

The CRA administers provincial film and media tax credits for the provinces of British Columbia, Manitoba and Ontario.

Non-resident behind-the-scenes personnel

Tax liabilities, waivers and guidelines for non-residents in the film and television industry.

Residency status determination

Employees' residency status determines if salaries and remuneration you paid qualify for tax credits.

Non-resident actors

Information for actors who provide acting services in Canada, and their payers.

Application policies

Application policies for film and media tax credits.

Contact us

Contact information for the film services units.

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