Canadian Audio-Visual Certification Office (CAVCO)

CAVCO Policy Bulletin

Guidelines - Amendment #5
October 21, 2002

Canadian Audio-Visual Certification Office (CAVCO) Policy Regarding Reduced Documentation Required for Canadian Film or Video Production Tax Credit (CPTC) Applications

For "Part A" applications:

1. Agreements for the first three lead performers are no longer required unless non-Canadians perform in the
   production.
   
   
2. Neither cast and crew list, nor preliminary screen credits are required unless there are non-Canadians occupying key creative positions in the production and/or courtesy credit exemptions have been requested for non-Canadians.

For "Part B" applications:

1. Declarations of Canadian citizenship forms for producer-related and key creative personnel are not required if an individual has completed a form in the past and it has been approved by CAVCO. Please note that it is incumbent on the producer to verify whether an individual has previously been recognized by CAVCO as Canadian. When in doubt about whether CAVCO requires a declaration for an individual, please call to inquire.
   
   
2. We no longer require a recoupment schedule.
   
   
3. A CAVCO-approved affidavit, signed by the producer, attesting to the cost of production may be submitted for productions with a budget of less than $200,000 (previously $100,000). A full audit, prepared by an independent certified accountant, is still required for productions with a budget greater than $500,000, and either a review engagement report or an audit is required for productions with budgets between $200,000 and $500,000.

Please note: Checklist documentation required for treaty co-productions has not changed.

If you have any questions concerning this policy, please contact CAVCO at 1-888-433-2200.

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