| 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
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| When will the benefit/incentive be received? | - - End of national fiscal year
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| 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.
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