CANADA FILMING INCENTIVES

Cost-Of-Production Tax Credit

Overview

Type of incentiveTax Credit
Qualifying formats
  • - Feature film - fiction (theatrical)
  • - Feature film - documentary (theatrical)
  • - TV Film or TV series - fiction
  • - TV Film or TV series - documentary
  • - Music videos
Qualifying productions
  • - National productions
  • - Foreign productions
  • - Co-productions

Specifics

Benefit as a % of spend30.00
Financial cap per production-
Do I have to register/set up a company?Yes
Does foreign cast/crew paid in their home country/region qualify as expenditure? Yes
Do foreign cast/crew have to pay tax in the host country/state/region? No
Does travel to/from country/region qualify as expenditure? Yes
Can a production qualify for other national incentives such as cultural programmes if it qualifies for this incentive? No
Criteria to access the benefit
  • - Use Local cast & Crew
When will the benefit/incentive be received?
    Additional incentives or advantages
    • - It's either Cost-Of-Production or Cost-Of-Salaries to chose from, depending on which one is more beneficial. You can't use both at the same time. Extended till Dec 2019.

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