Labour tax credit for film or video production in Canada

Tax credit of 16% on salaries and wages paid to Canadian residents working on a film or video production in Canada.

The Film or Video Production Services Tax Credit (PSTC) provides eligible production corporations with a tax credit at a rate of 16 per cent of the qualified Canadian labour expenditures incurred in respect of an accredited production.

Co-administered by the Canadian Audio-Visual Certification Office and the Canada Revenue Agency, the PSTC is designed to enhance Canada as a location of choice for film and video productions employing Canadians, as well as to strengthen the industry and secure investment.

To be eligible for the PSTC, a production corporation must be:

• a taxable Canadian corporation or a foreign-owned corporation;
• engaged primarily (more than 50%) in activities dedicated to the permanent establishment in Canada of a film or video production business, or a film or video production services business; and
• the owner of the copyright in the accredited production, throughout the period during which the production is produced in Canada (or have contracted directly with the copyright owner of the production, to provide services for the production).

Give your application the best chance at approval. AKR Consulting has an 99% approval rating across all Canadian funding programs.