| Administered by | Canada Revenue Agency and CAVCO (federal); Ontario Creates (Ontario) |
|---|---|
| Funding amount | Federal refundable credit of 25 % on qualified Canadian labour; Ontario credits of 35 % (up to 40 %) and 21.5 % depending on the program |
| Region | Canada, Ontario |
| Official page | www.canada.ca/en/canadian-heritage/services/funding/cavco-tax-credits/ |
Federal and provincial production incentives
- 25 % Canadian content credit. The Canadian Film or Video Production Tax Credit (CPTC) provides a refundable 25 % credit on qualified Canadian labour expenditures for CAVCO-certified productions.
- 35 % Ontario labour credit. The Ontario Film and Television Tax Credit delivers 35 % (up to 40 % for first-time regional producers) on eligible Ontario resident labour costs.
- 21.5 % production services credit. For foreign-owned and domestic companies filming in Ontario or employing Ontario resident cast and crew.
What to know
Certification, expense eligibility and credit calculation rest with the CRA, CAVCO and the provincial agencies. Rates and caps change; confirm them with the official sources.
How we can help
We help place a production among federal and provincial credits and coordinate claim preparation with partner accounting firms. Decisions rest with the program administrators.
Frequently asked questions
What is CAVCO certification and why is it required?
The Canadian Audio-Visual Certification Office certifies that a production meets Canadian content points (a minimum of 6 out of 10 points based on director, screenwriter, lead actors and technical heads of department).
How are refunds calculated?
Credits are calculated as a percentage of qualifying Canadian and provincial labour expenditures (typically capped at 60 % of total production cost for the CPTC, up to a 15 % net budget subsidy federally, plus provincial credits).
Can credits be financed before CRA assessment?
Yes. Production companies routinely secure interim production loans from Canadian banks and specialized media lenders secured against anticipated CAVCO and provincial tax credit refunds.
Official sources
- Canadian Audio-Visual Certification Office — Canadian Film or Video Production Tax Credit — certification rules and federal credit calculation
Canadian Funding Partners Inc. is an independent advisory firm and does not administer this program. Rates, ceilings and eligibility are set by the administering authority and change. Confirm current terms with the official source before relying on them.