Film and media tax credits
Important notice
Visit What’s new – Film and media tax credits for the latest updates on the Film and Media Tax Credits (FMTC), including information on COVID-19 related expenditures for FMTC.
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.
Information for actors who provide acting services in Canada, and their payers.
Application policies for film and media tax credits.
Contact information for the film services units.
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