Canadian Film or Video Production Tax Credit (CPTC)

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 rate applies where the development commencement time starts on or after November 14, 2003, or those for which 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.

Application Kit

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