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Canadian Film or Video Production Tax Credit (CPTC)
Labour tax credit for producing Canadian films or videos
Last Update: March 6, 2026
Funding available
Up to 25% of project cost
Timeline
- Open continuously
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
Eligible Funding
- Up to 25% of project cost
Timeline
- Open continuously
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).
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.
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.
Documents and links
Frequently Asked Questions about the Canadian Film or Video Production Tax Credit (CPTC) Program
Here are answers to the most common questions about the Canadian Film or Video Production Tax Credit (CPTC). This section explains what the program is, how much funding is available, eligibility requirements, application deadlines, and other important details to help you determine if this grant is right for your business.
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