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Canadian Film or Video Production Tax Credit (CPTC)

Program Guidelines and Application Forms

Note: You can read most publications on-line. Some of the publications are also available with hypertext linkages. However, to read forms and some of the graphics-heavy documents, you have to download them in Portable Document Format (PDF). To read and print the PDF documents, you will need the free Adobe Acrobat Reader Software. Once you have downloaded the Adobe Acrobat Reader software, press your browser's Back button to return to our site. You may want to modify your Web browser to automatically invoke the Reader whenever you select a PDF document.

The following forms are not available in HTML format. To receive a printed copy via mail or fax, please call CAVCO toll-free at 1-888-433-2200.

Canadian Film or Video Production Tax Credit

Under the CPTC program, CAVCO performs two distinct functions: 1) Canadian content certification, and 2) estimation of the eligible expenses of production. In order for a production to qualify as Canadian content for tax credit purposes through CAVCO, the production must meet specific criteria for key creative personnel and production costs, which are outlined in our guidelines. The CPTC is available at a rate of 25 per cent of eligible salaries and wages incurred after 1994. Eligible salaries and wages qualifying for the tax credit may not exceed 60 per cent of the cost of the production, net of assistance, as certified by the Minister of Canadian Heritage. This cap is applicable for productions where the production commencement time starts on or after November 14, 2003, or those for which the first labour expenditures were incurred in a taxation year that includes the above-mentioned date, or those for which the first labour expenditures were incurred on January 1st, 2004 or later. Therefore, the tax credit could provide a refund of up to 15 per cent of the cost of production, net of assistance.

New User Fee Structure for the CPTC Program

Starting May 1st, 2004, CAVCO fees have been adjusted to:

  • .15 per cent of the eligible cost of the production (line D) for a Part A application;
  • .15 per cent of the eligible cost of the production (line D) for a Part B application. Please note that the fee for the Part B application will be calculated under the new fee structure, even if the Part A certificate was issued under the previous fee structure;
  • .30 per cent of the eligible cost of the production for a combined Part A and Part B application. Please note that a minimum fee of $200 will apply in this case.

Also note that the following fees are now being implemented:

  • $300 for amending a certificate already issued;
  • $100 for a certified copy of an already issued certificate.

Select the link below if you wish to view the published Notice in the Canada Gazette (see page 5 of the document).

http://www.gazette.gc.ca/archives/p1/2004/2004-04-24/pdf/g1-13817.pdf

Guidelines

Electronic Screen Credit

Forms

Checklists

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[ Back to Canadian Audio-Visual Certification Office (CAVCO) ]

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Date Modified: 2009-09-22

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