Film or Video Production Services Tax Credit

• T2 corporate income tax return
• Form T1131, Film or Video Production Services Tax Credit
• BCPAC certificate or a copy of the certificate
• BCPAC certificates or provincial certificates for multiple claims, if applicable

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

• Application completeness and supporting documentation
• Eligibility under the program rules
• Compliance review when eligibility is in doubt

• Obtain a film or video production certificate (Part A) or a certificate of completion (Part B) from the Canadian Audio-Visual Certification Office (BCPAC).
• Complete the T2 corporate income tax return and Form T1131, and send them to CRA with your BCPAC certificate or a copy.
• File a separate Form T1131 for each production.
• For television productions, treat each episode as a separate production; CRA will accept one form for episodes of a series accredited by BCPAC as one production.
• If you file your T2 electronically, still submit the BCPAC certificate online through My Business Account or by mail to the appropriate film services unit.
• If you file your T2 on paper, send the return and required documents to your tax centre.

• If the application is incomplete, CRA will ask for the missing information before examining it.
• If you make multiple claims, send all BCPAC certificates or provincial certificates with your T2; otherwise processing will be delayed and the claims may be refused.

• CAVCO Online services are accessible with sign-in partners (online banking) or with GCKey.
• New users are prompted to create a profile for CAVCO Online.
• The Official Designee Declaration no longer needs to be notarized, but it must be dated.