Canadian Film or Video Production Tax Credit
If your business produces Canadian film or video, you could be eligible for a refundable tax credit of 25% on qualified labour expenses.
This tax credit:
- Cannot exceed 15% of the total cost of production (net of assistance)
- Is only available to a taxable Canadian corporation (as defined in the Income Tax Regulations)
- Has an application fee of 0.30% of the eligible production cost (minimum $200)
You are ineligible if you receive a benefit under the Film or Video Production Services Tax Credit.
Other conditions apply.