Closed
Canadian Film or Video Production Tax Credit (CPTC)
Labour tax credit for producing Canadian films or videos
Last Update: May 28, 2026
Funding available
Up to 25% of project cost
Timeline
- Receipt of requests is now closed
Location
Canada
Overview
Refundable tax credit of 25% of qualified Canadian labour expenses on Canadian film and video production.
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Opportunity Score
Moderate potential, but conditions must align.
At a glance
Funding available
Financing goals
- Develop a new product or service
- Obtain certifications or accreditations
Eligible Funding
- Up to 25% of project cost
Timeline
- Receipt of requests is now closed
Eligible candidates
Eligible Industries
- Information and cultural industries
- Arts, entertainment and recreation
Location
- Canada
Legal structures
- For-profit business
Annual revenue
- All revenue ranges
Organisation size
- All organization sizes
Audience
- All groups
Next Steps
1
Determine your project
2
Validate your eligibility
Activities funded
- Production of Canadian film or video works certified by the Canadian Audio-Visual Certification Office (CAVCO).
Documents Needed
- T2 Corporation Income Tax Return
- Form T1131, Canadian Film or Video Production Tax Credit
- CAVCO Canadian film or video production certificate (Part A or Part B)
- Supporting financial records
- Additional documents requested during review or audit
Eligibility
Who is eligible?
- Canadian corporations engaged primarily in film or video production
Who is not eligible
- Corporations that are tax-exempt at any time during the year.
- Corporations controlled by one or more tax-exempt persons at any time during the year.
- Corporations that are not primarily engaged in the Canadian film or video production business with a permanent establishment in Canada throughout the year.
Eligible expenses
- Qualified labour expenditures related to film or video production activities (up to 60% of production costs, net of assistance).
Eligible geographic areas
- Corporations with a permanent establishment anywhere in Canada.
Processing and Agreement
- The CRA reviews complete claims within 60 days when no audit is done, or 120 days when an audit is done.
- The CRA may conduct a risk assessment and select the claim for audit.
- Applicants must respond promptly to CRA questions and information requests.
- The CRA may ask for supporting documents during an audit.
- A letter is sent when the audit is completed.
Additional information
- There is no maximum limit on the amount of tax credit that can be received for a production.
- A separate claim (Form T1131) must be completed for each accredited production, but for television series, a single form is allowed for episodes certified as a series.
- All related documentation, including CAVCO certificates, must be retained for at least six years.
- Respond promptly to any CRA requests for additional information to avoid processing delays.
Frequently Asked Questions about the Canadian Film or Video Production Tax Credit (CPTC) Program
What is the Canadian Film or Video Production Tax Credit (CPTC)?
Refundable tax credit of 25% of qualified Canadian labour expenses on Canadian film and video production.
How much funding can be received?
Canadian Film or Video Production Tax Credit (CPTC) Funds up to 25% of admissible expenses.
Who is eligible for the Canadian Film or Video Production Tax Credit (CPTC) program?
To be eligible for the Canadian Film or Video Production Tax Credit (CPTC) program, you must:
Must be a Canadian film or video production corporation with a permanent establishment in Canada throughout the year.
Cannot be tax-exempt or controlled by tax-exempt persons at any time in the year.
What expenses are eligible under Canadian Film or Video Production Tax Credit (CPTC)?
Production of Canadian film or video works certified by the Canadian Audio-Visual Certification Office (CAVCO).
Who can I contact for more information about the Canadian Film or Video Production Tax Credit (CPTC)?
You can contact Canada Revenue Agency (CRA).
Where is the Canadian Film or Video Production Tax Credit (CPTC) available?
The Canadian Film or Video Production Tax Credit (CPTC) program is available across Canada.
Is the Canadian Film or Video Production Tax Credit (CPTC) a grant, loan, or tax credit?
Canadian Film or Video Production Tax Credit (CPTC) is a Tax Credits