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Source verified August 11, 2026
Canadian Film or Video Production Tax Credit (CPTC)
Fully refundable credit for Canadian productions
Latest source updateLast Update: July 5, 2026Latest change: CAVCO updated the list of acceptable online services for online-only CPTC productions, changing which platforms are accepted for the “shown in Canada” requirement.View change
Latest source update
Last Update: July 5, 2026
Latest change: CAVCO updated the list of acceptable online services for online-only CPTC productions, changing which platforms are accepted for the “shown in Canada” requirement.
CPTC online service eligibility updated
CAVCO updated the List of acceptable online services pursuant to Public Notice 2017-01, and the accepted platform list now includes additions and removals. This affects which online-only productions can meet the “shown in Canada” requirement for CPTC applications, while the application deadline, intake window, contact email, and submission instructions remain unchanged. The supporting notices index also reflects a new 2026 bulletin entry related to CAVCO Online sign-in modernization, but no funding amounts or program terms changed.
Funding available
Up to 25% of project cost
Deadline
Open continuously
Location
Canada
Overview
The Canadian Film or Video Production Tax Credit (CPTC) offers producers of eligible Canadian film or video productions a fully refundable tax credit at 25 per cent of qualified labour expenditure. It supports Canadian film and television programming and is jointly administered by CAVCO and the Canada Revenue Agency.
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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
Eligible candidates
Eligible Industries
- All industries
Location
- Canada
Legal structures
- For-profit business
Annual revenue
- All revenue ranges
Organisation size
- All organization sizes
Audience
- Canadians
Next Steps
1
Determine your project
2
Validate your eligibility
Activities funded
- Production in Canada
- Canadian programming
Documents Needed
- Breakdown of Costs – Live Action
- Breakdown of Costs – Animation
- Declaration – Exemption for non-Canadian personnel in the producer role
- Declaration - Exemption for Non-Canadian Showrunner
- Declaration for a private corporation
Official resources
Program guide
Application form
Supporting document
Eligibility
Who is eligible?
- Producers of eligible Canadian film or video productions.
Who is not eligible
- Tax-exempt corporations.
- Corporations controlled by one or more tax-exempt persons.
- Corporations that are not primarily in the business of Canadian film or video production.
Eligible expenses
- Qualified labour expenditure.
Ineligible Costs and Activities
- Advertising
Eligible geographic areas
- Corporations with a permanent establishment anywhere in Canada.
Selection criteria
There are evaluation and selection criteria for this grant. The eligibility criteria include:
- Production must be considered Canadian according to the Canadian Audio-Visual Certification Office
- Minimum Canadian content requirements must be met
- Production costs must meet certain thresholds
- Completion and delivery deadlines must be adhered to
How to apply
- Read the CPTC guidelines and recent public notices.
- Create a CAVCO Online account if you do not already have one.
- Submit a complete application online, including the application fee and the required information and documentation.
Processing and Agreement
- CAVCO’s service standard for processing applications to the Canadian Film or Video Production Tax Credit (CPTC) and the Film or Video Production Services Tax Credit (PSTC) programs is 180 calendar days, from the day a complete application is received until the day the certificate is issued or denied, not including applicant delays.
- CAVCO’s performance target is that this standard will be met at least 85% of the time.
Additional information
- The CPTC is jointly administered by the Canadian Audio-Visual Certification Office (CAVCO) and the Canada Revenue Agency (CRA).
- A settlement agreement in the Sweet Class Action has been approved by the Federal Court.
Contacts
Availability timeline
2026
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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)?
The Canadian Film or Video Production Tax Credit (CPTC) offers producers of eligible Canadian film or video productions a fully refundable tax credit at 25 per cent of qualified labour expenditure. It supports Canadian film and television programming and is jointly administered by CAVCO and the Canada Revenue Agency.
How much funding can be received?
Canadian Film or Video Production Tax Credit (CPTC) Funds up to 25% of admissible expenses.
What is the deadline to apply?
The program is accepting continuous intake
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:
The production must be a Canadian film or video production that meets the requirements of the Income Tax Regulations.
This may include a treaty coproduction.
What expenses are eligible under Canadian Film or Video Production Tax Credit (CPTC)?
Production in Canada
Canadian programming
Who can I contact for more information about the Canadian Film or Video Production Tax Credit (CPTC)?
You can contact Canada Revenue Agency (CRA) by email at bcpac-cavco@pch.gc.ca or by phone at 1-888-433-2200.
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.