JURISDICTION
Federal
canada.ca/en/canadian‑ heritage/services/funding/ cavco‑tax‑credits/film‑video‑ production‑services.htmlNAME OF
INCENTIVE
Film or Video Production Services Tax Credit (PSTC)
TYPE
Tax credit
VALUE
16% of qualified Canadian labour expenditure.
ADDITIONAL VALUE
Stackable with Canada’s provincial tax credits.
APPLICATION DEADLINE
Applications are accepted on an ongoing basis.
ELIGIBLE
Film, TV drama, other TV, documentary
LIMITS/RESTRICTIONS/CONSIDERATIONS
Applicant for tax credit must have a permanent establishment in Canada and its primary activity must be the production of film or videos, or the provision of film or video production services. Minimum total budgets must exceed $730,000 (c$1m) for feature films, $73,000 (c$100,000) per episode for TV projects less than 30 minutes, and $146,000 (c$200,000) for TV projects 30 minutes or more.
SUNSET DATE
