Open
Source verified August 8, 2026
Canadian Film or Video Production Tax Credit (CPTC)
Refundable credit for Canadian productions
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
Opened July 17, 2026
Location
Canada
Overview
The Canadian Film or Video Production Tax Credit (CPTC) offers producers of eligible Canadian film or video productions a fully refundable tax credit at 25 per cent of qualified labour expenditure. It supports Canadian film and television programming and is jointly administered by CAVCO and the Canada Revenue Agency.
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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
- 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 CAVCO.
Documents Needed
- Breakdown of Costs - Live Action
Official resources
Program guide
Application form
Supporting document
Eligibility
Who is eligible?
- Producers of eligible Canadian film or video productions.
Who is not eligible
- Tax-exempt corporations.
- Corporations controlled by one or more tax-exempt persons.
- Corporations that are not primarily in the business of Canadian film or video production.
Eligible expenses
- Qualified labour expenditure.
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
- Get a Canadian film or video production certificate (Part A) or a certificate of completion (Part B) from CAVCO.
Processing and Agreement
- The CRA’s film services unit conducts a risk assessment after receiving your claim.
- CAVCO’s service standard for processing applications is 180 calendar days, from the day a complete application is received until the day the certificate is issued or denied, not including applicant delays.
- CAVCO’s performance target is that this standard will be met at least 85% of the time.
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)?
The Canadian Film or Video Production Tax Credit (CPTC) offers producers of eligible Canadian film or video productions a fully refundable tax credit at 25 per cent of qualified labour expenditure. It supports Canadian film and television programming and is jointly administered by CAVCO and the Canada Revenue Agency.
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:
The production must be certified by CAVCO as a Canadian film or video production.
The corporation must have a permanent establishment in Canada throughout the year.
The corporation must not 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 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