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Film or Video Production Services Tax Credit
Refundable tax credit for film production services
Last Update: April 10, 2026
Funding available
Varies by project
Timeline
- Open continuously
Location
Canada
Overview
This program provides a refundable tax credit equal to 16% of qualified Canadian labour expenditures, with no maximum amount per production. It supports accredited film or video productions and related production services carried out in Canada.
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Opportunity Score
Moderate potential, but conditions must align.
At a glance
Funding available
Financing goals
- Obtain certifications or accreditations
Eligible Funding
- Varies by project
Timeline
- Open continuously
Eligible candidates
Eligible Industries
- Information and cultural industries
Location
- Canada
Legal structures
- All legal structures
Annual revenue
- All revenue ranges
Organisation size
- All organization sizes
Audience
- Canadians
Next Steps
1
Determine your project
2
Validate your eligibility
Activities funded
- Film or video productions produced in Canada
- Film or video production services for accredited productions
- Television series episodes that meet the program rules
Documents Needed
- Accredited film or video production certificate, or copy
- Completed Form T1177 for each accredited production
- T2 Corporation Income Tax Return
- Supporting documents for the claim, if requested
Eligibility
Who is eligible?
- Taxable Canadian corporations
- Foreign-owned corporations
- Film and video production companies
- Film and video production services companies
Who is not eligible
- Non-profit corporations and charitable corporations
- Corporations controlled by persons exempt from Part I tax
- Prescribed labour-sponsored venture capital corporations
Eligible expenses
- Salary and wages for production work in Canada
- Eligible remuneration paid to Canadian residents, taxable Canadian corporations, loan-out corporations, and partnerships
- Reimbursed Canadian labour expenditures under a qualifying parent-subsidiary agreement
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
- Services performed in British Columbia, Alberta, Saskatchewan, and Manitoba
- Services performed in Ontario, the Yukon, Nunavut, and the Northwest Territories
- Services performed in Quebec, Prince Edward Island, New Brunswick, Nova Scotia, and Newfoundland and Labrador
Processing and Agreement
- CAVCO reviews the application and may request additional information
- Files that appear ineligible may be sent to CAVCO’s Compliance Committee
- Applicants are notified through the Message Centre
- If approved, CAVCO issues an Accreditation Certificate
- If denied or revoked, the applicant receives notice and may submit additional information within 30 days before a final decision
Additional information
- The credit is jointly administered by CAVCO and the CRA.
- An Accreditation Certificate is required before claiming the credit with the CRA.
- Claims may be audited, and additional supporting documents may be requested.
- Applications can be submitted on an ongoing basis.
Documents and links
Contacts
Frequently Asked Questions about the Film or Video Production Services Tax Credit Program
Here are answers to the most common questions about the Film or Video Production Services Tax Credit. 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 Film or Video Production Services Tax Credit?
This program provides a refundable tax credit equal to 16% of qualified Canadian labour expenditures, with no maximum amount per production. It supports accredited film or video productions and related production services carried out in Canada.
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:
Taxable Canadian or foreign-owned corporation
Main activity in film/video production services
Accredited production required
What expenses are eligible under Film or Video Production Services Tax Credit?
Film or video productions produced in Canada
Film or video production services for accredited productions
Television series episodes that meet the program rules
Who can I contact for more information about the Film or Video Production Services Tax Credit?
You can contact Canadian Heritage (PCH) 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 (PCH), Government of Canada, Canadian Audio-Visual Certification Office (CAVCO)