Canadian film or video production tax credit – Eligibility

Eligibility

To be eligible for the Canadian film or video production tax credit, your production must first be certified by the Canadian Audio-Visual Certification Office as a Canadian film or video production.

Also, your corporation:

• must primarily be a Canadian film or video production business with a permanent establishment in Canada throughout the year
• cannot be tax-exempt at any time in the year
• cannot be controlled by one or more tax-exempt person at any time in the year