Refundable tax credit of 25% of qualified Canadian labour expenses on Canadian film and video production.
The Canadian film or video production tax credit (CPTC) encourages both production in Canada and Canadian programming.
The Canada Revenue Agency and the Department of Canadian Heritage, through the Canadian Audio-Visual Certification Office, jointly administer this tax credit.
If eligible for the CPTC, your corporation can get a refundable tax credit of 25% of your qualified labour expenditures. The qualified labour expenditures cannot be more than 60% of production costs (net of assistance). There is no limit on the amount of tax credit you can receive for a production.
You can claim only one of the following federal tax credits for a production:
- Film or video production services tax credit