Film or Video Production Services Tax Credit (PSTC)
Apply for a Tax Credit Certificate
The Film or Video Production Services Tax Credit (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. The PSTC is available at a rate of 16 percent of the qualified Canadian labour expenditures incurred in respect of an accredited production. The Canadian Audio-Visual Certification Office co-administers the PSTC program with the Canada Revenue Agency. For more information about the requirements of the program, please read the PSTC Guidelines below.
You can apply for a tax credit certificate online by creating an eSubmission account. To submit an application online, click on the eSubmission link in the left-hand menu and follow the instructions.
PLEASE READ THE GUIDELINES THOROUGHLY BEFORE SUBMITTING AN APPLICATION.
Official Designee Affidavit (02F14), PDF version 396 KB
In order to fill out a complete application for the PSTC program you will need the following:
- Corporate documentation (Name and contact information of copyright owners, official designee information);
- Financial information (Budget or top-sheet, total Canadian expenditures);
- Production details (Synopsis, genre, production type, target market, production format, number of shooting days in Canada);
- Chain-of-title documents (Ownership history, percentage of ownership of each copyright holder);
- Episode titles, if requested by a program officer;
- Attestation, signed, for online applications this must be printed and mailed with the Application fee; and
- Application fee, ($5,000) made out to the Receiver General of Canada, and sent to CAVCO.
PLEASE NOTE: CAVCO Personnel Numbers and the Electronic Screen Credit are NOT required for the PSTC program.
Claiming Tax Credits
The federal government provides income tax incentives to encourage businesses to produce films and videos in Canada. To establish whether their expenditures qualify for federal tax credits, businesses have to file tax credit claims with their T2 Corporation Income Tax Returns.
To claim a PSTC, include the following with your T2 Corporation Income Tax Return for the tax year:
- a copy of the Accreditation Certificate issued by CAVCO;
- a completed Form T1177, Claiming a Film or Video Production Service Tax Credit,;
NOTE: For both the CPTC program and PSTC program, you must attach the above documents to the front of your T2 Corporation Income Tax Return for the year and send your return and attachments to your tax centre. On receipt, the tax centre will send your claim to your tax services office. A list of the tax centres is available at the Canada Revenue Agency Web site.
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