| Benefit as a % of spend | 45.00 |
| 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? | No |
| Do foreign cast/crew have to pay tax in the host country/state/region? | Yes |
| 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? | Yes |
| Criteria to access the benefit | - - Minimum percentage of the film that must be shot in the region: 85.00%
- - Use Local cast & Crew
- - Cultural Test
- - TV Broadcast or theatrical distribution contract required
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| When will the benefit/incentive be received? | - - On submission of audited accounts
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| Additional incentives or advantages | - - VAT / GST /Sales Tax recoverable
- - Regarding Sales Tax, you must contact the Film Service Units (FSUs), who administer or provide access to all Canada Revenue Agency (CRA) programmes dealing with film production in Canada and foreign location filming in Canada.
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