|Benefit as a % of spend||20.00|
|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?|| No|
|Can a production qualify for other national incentives such as cultural programmes if it qualifies for this incentive?|| Yes|
|Criteria to access the benefit|
|When will the benefit/incentive be received?|
- - End of national fiscal year
|Additional incentives or advantages|
- - VAT / GST /Sales Tax recoverable
- - Rece tour assistance, location finding service
- - At the federal level, you get an additional tax incentive of 16%, net of any assistance, of eligible labour expenditures within Canada (CISP).
For digital special effects (VFX) and computer animation, a 20% tax credit enhancement is added, on extended eligible labor. Equally, filming in front of a green screen is included in the credit enhancement.