Open
Source verified August 19, 2026
Film or Video Production Services Tax Credit
Refundable labour tax credit for film production
Latest source updateLast Update: August 18, 2026Latest change: Changed: application process, contact or portal details.View change
Latest source update
Last Update: August 18, 2026
Latest change: Changed: application process, contact or portal details.
Grant changed: application process, contact or portal details
We detected changes to application process, contact or portal details.
Funding available
Up to 16% of project cost
Deadline
Open continuously
Location
Canada
Overview
The Film or Video Production Services Tax Credit provides eligible production corporations in Canada with a refundable 16% tax credit. It supports accredited productions and qualified Canadian labour expenditures, including salary or wages for services rendered in Canada.
/100
Opportunity Score
Moderate potential, but conditions must align.
At a glance
Funding available
Financing goals
- Obtain certifications or accreditations
Eligible Funding
- Up to 16% 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
- Accredited film or video production
Documents Needed
- Accredited film or video production certificate, or a copy
- Form T1177, Film or Video Production Services Tax Credit
- T2 Corporation Income Tax Return
- Official Designee Declaration, if applicable
- Corporate documentation, financial information, and production details requested in the online application
Official resources
Program guide
Application form
Eligibility
Who is eligible?
- Taxable Canadian corporations
- Foreign-owned corporations
- Corporations engaged primarily, through a permanent establishment in Canada, in a film or video production business or a film or video production services business
Who is not eligible
- Corporations with all or part of their taxable income exempt from Part I tax at any time in the year
- Corporations controlled directly or indirectly by one or more persons whose taxable income was exempt from Part I tax at any time in the year
- Prescribed labour-sponsored venture capital corporations
- Corporations that are not primarily carrying on a film or video production business or a film or video production services business through a permanent establishment in Canada
Eligible expenses
- Salary or wages paid for services rendered in Canada and directly attributable to the production
Ineligible Costs and Activities
- Costs for productions in excluded genres
- Advertising, marketing, and promotion costs
- Travel and living expenses unless taxable as a benefit
- Payments to non-taxable Canadian corporations or foreign corporations
- Costs related to other film or video productions
Eligible geographic areas
- Canada
Selection criteria
- Application completeness and supporting documentation
- Eligibility under the program rules
- Compliance review when eligibility is in doubt
How to apply
- Read the application guidelines in their entirety.
- Create a CAVCO Online account.
- Complete the Official Designee form if applicable.
- Complete the online application, pay the application fee, and submit the required information and documentation.
- Get an accredited film or video production certificate from CAVCO.
- Fill out Form T1177 and the T2 Corporation Income Tax Return, and send them to CRA with the CAVCO certificate or a copy for each accredited production.
Processing and Agreement
- After the CRA receives your claim, it will conduct a risk assessment and may select the claim for audit.
- If you send a copy of the accredited film or video production certificate instead of the original, keep the original for your records.
- CRA may request the original document if your claim is audited.
- Keep your CAVCO certificates, tax slips, documents, and records relating to your income tax return for at least six years.
- Respond promptly to CRA questions and provide any additional information requested.
Additional information
- The PSTC is jointly administered by the Canada Revenue Agency and the Department of Canadian Heritage through the Canadian Audio-Visual Certification Office.
- The program is designed to encourage the employment of Canadians by a taxable Canadian corporation or a foreign-owned corporation.
- The legislation governing the PSTC is section 125.5 of the Income Tax Act and section 9300 of the Income Tax Regulations.
Contacts
Frequently Asked Questions about the Film or Video Production Services Tax Credit Program
What is the Film or Video Production Services Tax Credit?
The Film or Video Production Services Tax Credit provides eligible production corporations in Canada with a refundable 16% tax credit. It supports accredited productions and qualified Canadian labour expenditures, including salary or wages for services rendered in Canada.
How much funding can be received?
Film or Video Production Services Tax Credit Funds up to 16% of admissible expenses.
Who is eligible for the Film or Video Production Services Tax Credit program?
To be eligible for the Film or Video Production Services Tax Credit program, you must:
The production must be certified by CAVCO as an accredited film or video production.
The corporation must carry on its business through a permanent establishment in Canada.
The claim must relate to qualified Canadian labour expenditures paid to Canadian residents for services rendered in Canada.
Who can I contact for more information about the Film or Video Production Services Tax Credit?
You can contact Canadian Heritage by email at bcpac-cavco@pch.gc.ca or by phone at 1-888-433-2200.
Where is the Film or Video Production Services Tax Credit available?
The Film or Video Production Services Tax Credit program is available across Canada.
Is the Film or Video Production Services Tax Credit a grant, loan, or tax credit?
Film or Video Production Services Tax Credit is a Tax Credits
Who are the financial supporters of the Film or Video Production Services Tax Credit?
Film or Video Production Services Tax Credit is funded by Canadian Heritage, Canadian Audio-Visual Certification Office (CAVCO)