Film or Video Production Services Tax Credit (PSTC)

Program Guidelines and Application Forms

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Film or Video Production Services Tax Credit

On July 30, 1997, the Federal Government announced a new program in support of film and video production in Canada. The PSTC is a mechanism designed to encourage the employment of Canadians, by a taxable Canadian or a foreign-owned corporation with a permanent establishment in Canada, the activities of which are primarily film or video production or production services. CAVCO's role under the PSTC is to determine the eligibility of the production and to issue an accredited film or video production certificate (Accreditation Certificate) on behalf of the Minister of Canadian Heritage. The PSTC is a tax credit equal to 16 per sent of salary and wages paid to Canadian residents or taxable Canadian corporations (for amounts paid to employees who are Canadian residents) for services provided to the production in Canada after February 18, 2003 (11 per cent between October 1997 and February 18, 2003). This refundable tax credit has no cap on the amount which can be claimed and is available to taxable Canadian corporations or foreign-owned corporations with permanent establishments in Canada.

Guidelines and Individual Forms

• Definition of a complete application
• Guidelines
  • (HTML)
  • (PDF Document - 145 KB- 20 pages)
• Application Form
  • (MS-Word Document Template - 237KB - 3pages)
  • (PDF Document - 12 KB- 3 pages)
• Official Designee Affidavit - (PDF Document - 4 KB- 1 page)
• Claiming a Film or Video Production Services Tax Credit Form (PDF - Form T1177 from the Canada Customs and Revenue Agency Web site)

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