Canadian Film or Video Production Tax Credit (CPTC)
Last Update: May 12, 2025
Canada
Labour tax credit for producing Canadian films or videos
Canadian Film or Video Production Tax Credit (CPTC) at a glance
Eligible Funding
- Up to 25% of project cost
Timeline
- Open Date : November 14, 2019
Financing Type
Tax Credits
Eligible Industries
- Information and cultural industries
- Arts, entertainment and recreation
Grant Providers
- Canada Revenue Agency (CRA)
- Government of Canada
Status
Open
Overview of the Canadian Film or Video Production Tax Credit (CPTC) program
Refundable tax credit of 25% of qualified Canadian labour expenses on Canadian film and video production.
Financing terms and conditions
- Refundable tax credit covers 25% of qualified labour expenditures.
- Qualified labour expenditures cannot exceed 60% of total production costs (net of assistance).
- No limit on the total tax credit amount per production.
Eligible projects & activities
- Production of Canadian film or video works certified by the Canadian Audio-Visual Certification Office (CAVCO).
Examples of admissible projects:
$ 200,000
Creation of a web series capturing the essence of Montreal's local art scene
$ 337,500
Production of a feature film exploring multiculturalism
$ 175,000
Production of an indie film portraying the historical events
$ 225,000
Development of a documentary series on Canadian wildlife
$ 250,000
Development of a TV series set in the tech industry of Kitchener
$ 262,500
Creation of a children's animated series about environmental sustainability
Eligibility criteria of the Canadian Film or Video Production Tax Credit (CPTC) program
- The applicant must be a corporation primarily engaged in Canadian film or video production.
- The corporation must maintain a permanent establishment in Canada for the entire year.
- The corporation must not be tax-exempt at any time during the year.
- The corporation must not be controlled by one or more tax-exempt persons at any time during the year.
- The production must be certified by the Canadian Audio-Visual Certification Office as a Canadian film or video production.
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.
Eligibility criteria of the Canadian Film or Video Production Tax Credit (CPTC) program
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 to the Canadian Film or Video Production Tax Credit (CPTC) program
1
Obtain CAVCO certificate
- Obtain a Canadian film or video production certificate (Part A) or a certificate of completion (Part B) from the Canadian Audio-Visual Certification Office (CAVCO)
2
Submit tax return and forms
- Complete and file T2 Corporation Income Tax Return and Form T1131 for each accredited production
- Include CAVCO certificate or copy with your submission
- Submit all corresponding provincial or federal certificates if making multiple claims
- Retain all supporting financial documents
3
Respond to CRA review
- CRA film services unit reviews your claim and may request additional information or documents
- Respond promptly to any CRA requests
- Maintain original CAVCO certificates and all relevant documentation for at least six years
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.
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