How much funding can be received?

Funds up to 25% of admissible expenses.

What is the deadline to apply?

The deadline to apply is not specified.

Who are the financial supporters of the Canadian Film or Video Production Tax Credit (CPTC)?

Canadian Film or Video Production Tax Credit (CPTC) is funded by Canada Revenue Agency (CRA), Government of Canada

What are Canadian Film or Video Production Tax Credit (CPTC)'s eligibility criterias?

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.

Canadian Film or Video Production Tax Credit (CPTC)

grant_single|update May 12, 2025

Canada

Labour tax credit for producing Canadian films or videos

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grant_single|eligibleFinancing

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grant_single|openingDate November 14, 2019

grant_single|financingType

Tax Credits

grant_single|eligibleIndustries

Information and cultural industries
Arts, entertainment and recreation

grant_single|grantors

Canada Revenue Agency (CRA)
Government of Canada

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Refundable tax credit of 25% of qualified Canadian labour expenses on Canadian film and video production.

grant_single_labels_website|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.

grant_single_labels_website|projects

Production of Canadian film or video works certified by the Canadian Audio-Visual Certification Office (CAVCO).

grant_single|admissibleProjectsExample

$ 200,000

Creation of a web series capturing the essence of Montreal's local art scene

$ 175,000

Production of an indie film portraying the historical events

$ 337,500

Production of a feature film exploring multiculturalism

$ 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

grant_single_labels_website|admissibility

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.

grant_eligibility_criteria|who_can_apply

Canadian corporations engaged primarily in film or video production

grant_eligibility_criteria|who_cannot_apply

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.

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Qualified labour expenditures related to film or video production activities (up to 60% of production costs, net of assistance).

grant_eligibility_criteria|zone

Corporations with a permanent establishment anywhere in Canada.

grant_single_labels_website|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

grant_single_labels_website|apply

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)

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

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

grant_single_labels_website|otherInfo

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.