The Canadian Audio-Visual Certification Office (CAVCO) is a federal government agency within Canadian Heritage that administers two major tax credit programs for the film and video production industry: the Canadian Film or Video Production Tax Credit (CPTC) for Canadian-owned productions, and the Film or Video Production Services Tax Credit (PSTC) for productions employing Canadian talent. Located in Gatineau, Quebec. View Canadian Audio-Visual Certification Office (CAVCO)'s website for more information.
CAVCO plays a central role in supporting the Canadian film and video production industry through the administration of refundable tax credits. Working jointly with the Canada Revenue Agency, the office certifies productions as Canadian to qualify for federal tax credits, thereby encouraging investment in domestic production and helping maintain a competitive Canadian film industry.
The CPTC provides a fully refundable tax credit equal to 25% of eligible labor expenditures for Canadian film or video productions. To qualify, productions must meet Canadian ownership requirements and demonstrate significant Canadian creative and technical participation. The program is designed to encourage Canadian programming and foster a dynamic national film and video sector.
The PSTC provides a 16% tax credit on Canadian labor costs for productions that employ Canadians. This program aims to increase Canada's profile as a destination of choice for film and video productions, strengthen the industry, and attract investment. Both Canadian-owned and foreign-owned corporations can qualify.
CAVCO also administers the Personnel Number system, which Canadian citizens and permanent residents must obtain to serve in key creative or producer-related positions on productions applying for the CPTC. This number serves as proof of Canadian status for eligibility purposes.
Applications are submitted online through the CAVCO online portal. The service standard for processing complete applications is 180 calendar days, with a performance target of 85%.