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New Brunswick Film Tax Credit

Refundable tax credit for film production

Offered by

Government of New Brunswick

Official source: laws.gnb.ca

Record updated July 23, 2026

Funding available: Up to 40% of project cost
Deadline: Unspecified
Location: New Brunswick, Canada
Who can apply: Canadian-incorporated corporations; See full eligibility

Overview

The New Brunswick Film Tax Credit supports eligible film and video projects in New Brunswick at rates of 40% and 10% for regional projects. It covers feature films, made-for-television movies and series, as well as dramatic, animated, children’s, documentary, educational, experimental and non-theatrical productions.

At a glance

Funding available

Maximum share of project costs: 40%

Financing goals

Attract or retain talent
Increase production or service capacity
Increase operational productivity
Strengthen organizational capacity
Renovate or adapt facilities

Eligible candidates

Location: New Brunswick
Eligible Industries: All industries
Annual revenue: All revenue ranges
Organisation size: All organization sizes
Audience: All groups
Legal structures: For-profit business

Receipt of requests is now closed

Get notified about updates to this grant.

Availability timeline

2012

Periods: 1

Latest changes

July 8, 2026

Film Tax Credit Rules Updated

The supporting New Brunswick income tax legislation now shows updated Small Business Investor Tax Credit rules, including new subsections and revised limits.

The supporting New Brunswick Income Tax Act text now reflects updated Small Business Investor Tax Credit provisions, including references to subsections 20(6.1) and 20(7.1) in addition to 20(6) and 20(7). The visible changes indicate revised deduction thresholds and limits for the film-related tax-credit rules that applicants rely on. The linked legislative text also reflects a newer consolidation date and updated content through 2026, while the application process and contact details shown in the grant material do not show a material change.

Official source: lois.gnb.ca

July 8, 2026

Eligibility

Who is eligible?

Canadian-incorporated corporations
Corporations with a permanent establishment in New Brunswick
Film and video production companies

Who is not eligible

Corporations that hold a CRTC broadcasting licence
Promotional or instructional production companies
Projects that do not meet the program’s film industry criteria

Eligible expenses

Eligible salaries and wages
Other remuneration directly attributable to production
Reimbursements of eligible production expenses paid by a parent company

Ineligible Costs and Activities

Promotional or instructional productions for commercial, industrial or institutional purposes
Technical instruction, music promotional videos, game shows, contests and sports events
News, weather and current affairs reporting
Projects that do not enhance the image of the film industry in New Brunswick

Eligible geographic areas

More than 50% of principal photography is done outside a radius of 50 kilometres from the city hall in The City of Fredericton, the city hall in Moncton and the city hall in The City of Saint John.

Activities funded

Feature films, made-for-television movies and series
Dramatic, animated and children’s programming
Television, film and video programs such as documentaries, educational, experimental and non-theatrical productions

How to apply

Submit an application for a certificate to the Minister of Tourism, Heritage and Culture on the form provided by that Minister, together with the information specified on the form.

Documents Needed

Completed application form
Information specified on the form
New Brunswick film tax credit certificate
Return of income

Selection criteria

Compliance with the Regulation and section 60 of the Act
For regional projects, more than 50% of principal photography outside Fredericton, Moncton and Saint John radii
The project must enhance the image of the film industry in New Brunswick

Processing and Agreement

Application is reviewed by the Minister of Tourism, Heritage and Culture or a designated person.
The review determines whether the program requirements are met and the credit amount.
If approved, the Minister may recommend that a certificate be issued.
The Minister of Finance and Treasury Board may issue or refuse the certificate.
The certificate may be revoked if the holder later fails to comply.

Additional information

The credit is governed by the New Brunswick Income Tax Act.
Applications are made to the Minister of Tourism, Heritage and Culture on the required form.
A certificate may be revoked if the holder does not comply with the Regulation and the Act.
For some projects, a pre-approval application was required before April 5, 2011.

Official sources

2001-12 - New Brunswick Film Tax Credit

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Frequently Asked Questions about the New Brunswick Film Tax Credit Program

What is the New Brunswick Film Tax Credit?

How much funding can be received?

New Brunswick Film Tax Credit Funds up to 40% of admissible expenses.

Who is eligible for the New Brunswick Film Tax Credit program?

To be eligible for the New Brunswick Film Tax Credit program, you must: Canadian-incorporated corporation Permanent establishment in New Brunswick Eligible film project

What expenses are eligible under New Brunswick Film Tax Credit?

Eligible salaries and wages Other remuneration directly attributable to production Reimbursements of eligible production expenses paid by a parent company