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Source verified July 9, 2026
New Brunswick Film Tax Credit
Refundable tax credit for film production
Funding available
Up to 40% of project cost
Deadline
April 5, 2011
Location
New Brunswick, Canada
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.
/100
Opportunity Score
Moderate potential, but conditions must align.
At a glance
Funding available
Financing goals
- Attract or retain talent
- Increase production or service capacity
- Increase operational productivity
Eligible Funding
- Up to 40% of project cost
Funds Providers
Eligible candidates
Eligible Industries
- All industries
Location
- New Brunswick
Legal structures
- For-profit business
Annual revenue
- All revenue ranges
Organisation size
- All organization sizes
Audience
- All groups
Next Steps
1
Determine your project
2
Validate your eligibility
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
Documents Needed
- Completed application form
- Information specified on the form
- New Brunswick film tax credit certificate
- Return of income
Official resources
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.
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
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.
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.
Contacts
Frequently Asked Questions about the New Brunswick Film Tax Credit Program
What is the New Brunswick Film Tax Credit?
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.
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?
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
Who can I contact for more information about the New Brunswick Film Tax Credit?
You can contact Government of New Brunswick by email at none or by phone at none.
Where is the New Brunswick Film Tax Credit available?
The New Brunswick Film Tax Credit program is available the province of New Brunswick.
Is the New Brunswick Film Tax Credit a grant, loan, or tax credit?
New Brunswick Film Tax Credit is a Tax Credits