Film & Television Tax Credits: 25%–45% Refundable Production Credits.
Finance your Canadian film, television, animation, and visual effects productions. We help independent producers, animation studios, and VFX houses structure certified CAVCO and Ontario production tax credit claims.
Federal and Provincial Film & TV Production Tax Incentives
25% Canadian Content Credit
The Canadian Film or Video Production Tax Credit (CPTC) provides a refundable 25% tax credit on qualified Canadian labour expenditures for CAVCO-certified productions.
35% Ontario Labour Credit
The Ontario Film & Television Tax Credit delivers a 35% refundable credit (up to 40% for first-time regional producers) on eligible Ontario resident labour costs.
21.5% Foreign Services Credit
For foreign-owned and domestic production companies filming in Ontario or employing Ontario resident cast and technical crew.
Funding Criteria & Rules
What is CAVCO certification and why is it required?
CAVCO (Canadian Audio-Visual Certification Office) certifies that a production meets Canadian content points (minimum 6 out of 10 points based on director, screenwriter, lead actors, and technical heads of department).
How are film tax credit refunds calculated?
Credits are calculated as a percentage of qualifying Canadian and provincial labour expenditures (typically capped at 60% of total production cost for CPTC, resulting in up to a 15% net budget subsidy federally, plus provincial credits).
Can film tax credits be monetized or interim-financed before CRA assessment?
Yes. Production companies routinely secure interim production loans from Canadian chartered banks and specialized media lenders secured against anticipated CAVCO and provincial tax credit refunds.
Discover Your Full Funding Potential
Speak with our licensed advisors for a confidential assessment of your eligibility, project milestones, and grant funding capacity.