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Canadian Film or Video Production Tax Credit (CPTC)
Last Update: March 6, 2026
Canada
Labour tax credit for producing Canadian films or videos
Tax Credits
Overview
Refundable tax credit of 25% of qualified Canadian labour expenses on Canadian film and video production.
At a glance
Funding available
Financing goals
- Develop a new product
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
Activities funded
- 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
$ 250,000
Development of a TV series set in the tech industry of Kitchener
$ 175,000
Production of an indie film portraying the historical events
$ 225,000
Development of a documentary series on Canadian wildlife
$ 262,500
Creation of a children's animated series about environmental sustainability
Eligibility
- 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.
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
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.
