|Benefit as a % of spend||36.00|
|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?|| 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?|| Yes|
|Criteria to access the benefit|
- - Minimum percentage of the film that must be shot in the region: 0.00%
- - Minimum total value of production 250000 (in local currency)
- - Use Local cast & Crew
|When will the benefit/incentive be received?|
- - End of national fiscal year
|Additional incentives or advantages|
- - Rece tour assistance, location finding service
- - • The base 20% refundable tax credit applies to all-spend production costs including qualified labour costs (broad notion) and costs of qualified properties.
•VR/AR is a qualifying format
• The improvement for computer-aided special effects and animation adds a 16% top up on qualified labour costs directly attributable to qualified activities provided a maximum 36% credit. This includes Computer-aided special effects and animation & shooting of scenes in front of a chroma-key screen activities.
The incentive can be combined with Canada's federal incentive.