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Source verified July 6, 2026
Canadian Film or Video Production Tax Credit (CPTC)
Labour tax credit for producing Canadian films or videos
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
Who can apply
Canadian corporations engaged primarily in film or video production
See full eligibility
Overview
Refundable tax credit of 25% of qualified Canadian labour expenses on Canadian film and video production.
/100
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 of Canadian film or video works certified by the Canadian Audio-Visual Certification Office (CAVCO).
Documents Needed
- Form T1131, Canadian Film or Video Production Tax Credit
- Certificate of completion
- Waiver form T2029, if requested
Official resources
Program guide
Application form
Supporting document
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.
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
- Step 1: Obtain CAVCO certification
- Apply for a Canadian film or video production certificate (Part A) or a certificate of completion (Part B).
- Step 2: Complete CRA forms
- Complete the T2 Corporation Income Tax Return.
- Complete Form T1131 for each accredited production.
- Step 3: Submit to CRA
- Send the T2 return, Form T1131, and the CAVCO certificate to the CRA.
- Use My Business Account or mail for electronic filing, or send paper filings to your tax centre.
- Step 4: Keep records and reply to requests
- Keep original certificates and supporting records.
- Respond promptly if the CRA asks for more information.
Processing and Agreement
- If filing a Part B application for a certificate of completion, the completed form must include the waiver form T2029.
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.
Contacts
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)?
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) 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.
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