|Benefit as a % of spend||5.00|
|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|
- - Minimum percentage of the film that must be shot in the region: 50.00%
- - Use Local cast & Crew
|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
- - Canada has a general sales tax (GST) of 6% that is applicable to all products and services. This is 100% recoverable through the federal government.
Behind the scenes personnel ie crew are taxed at 15% of gross (23% for cast and in-front-of-camera personnel).
Taxation is a federal issue rather than a provincial one and therefore, to ensure comprehensive and accurate information contact the Canadian Revenue Agency.