CPTC provides eligible productions with a fully refundable tax credit, available at a rate of 25% of the qualified labour expenditure capped at 60% of the cost or production net of assistance. The maximum credit is therefore 15% of the cost of production (25% of 60%). A qualified corporation is one that is throughout a given taxation year a prescribed taxable Canadian corporation with a permanent establishment in Canada, and that primarily carries on the activities of a Canadian film or video production business.

PSTC provides eligible production corporations with a tax credit at a rate of 16% of the qualified Canadian labour expenditures incurred in respect of an accredited production. Eligible production corporations may be Canadian or a foreign-owned corporation.

The Film and Television Tax Credit (FTTC) provided by the Government of Alberta offers a 22% refundable tax credit on eligible new productions with a minimum total budget of $499,999, and with a portion of principal photography or key animation in Alberta. Applicants must be incorporated in Alberta, registered as an extra-provincial company in Alberta, or continued as an Alberta company through a Certificate of Continuance, have not received project funding from the Alberta Production Grant or the Alberta Screen-Based production Grant, have a valid distribution plan and have secured at least 50% of its financing. The rate is increased to 30% if the applicant also meets these additional criteria: at least 50% of the project must be owned by eligible individuals, have at least 1 Alberta-based producer, the production’s copyrights must be held at least in part, by an Alberta-based individual partnership or corporation, and at least 60% of the total production costs must be eligible production costs or at least 70% of the total labour costs must be made up of eligible Alberta salary or wages. Productions eligible for the 22% tax credit rate are eligible for the 30% rate if at least 75% of the project is filmed in rural and remote locations. Effective June 7, 2024, reality television and game shows are eligible genres, and applications can be submitted up to 120 days after the commencement of principal photography.

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Creative BC is responsible for the administration of British Columbia’s motion picture tax credit programs for the Province of British Columbia. The FIBC is a refundable labour-based tax incentive available to Canadian owned and controlled production corporations that have a permanent establishment in BC. FIBC provides refundable tax credits based on eligible BC labour costs. Effective January 1, 2025, the basic rate is 36%, with the following bonuses: Regional (12.5%) and Distant Location (6%) (available to live-action productions only), Training (30%), Digital Animation, Visual Effects and Post-Production (DAVE) (16%) and Scriptwriting 35%. The production corporation must apply to Creative BC to receive an eligibility certificate and a completion certificate for the production. (Note that the province intends to restore the regional and distant location tax credits for animation productions with a brick-and-mortar presence in the locations.)

FIBC cannot be combined with PSTC.

Creative BC is responsible for the administration of British Columbia’s motion picture tax credit programs for the Province of British Columbia. The Production Services Tax Credit (PSTC) is a refundable labour-based tax incentive for international projects made in B.C.  The PSTC is not subject to any Canadian content requirements. In addition, there is no limit on the PSTC that may be claimed on a particular production and there is no limit that a corporation or group of corporations can claim. For productions beginning principal photography on or after January 1, 2025, the basic rate is 36%, with bonuses for Regional (6%) and Distant Location (6%) (available to live-action productions only), and Digital Animation, Visual Effects and Post-Production (DAVE) (16%). In order to claim the PSTC tax credits, the production corporation must file a corporate income tax return, along with the certificates, with the ). processes the accreditation applications and issues the certificates. The CRA reviews and audits claims and issues refund cheques where appropriate. Starting January 1^st, 2025, a new credit of 2% is available for major BC productions that have BC production cost greater than $200M and start principal photography on or after January 1^st, 2025. (Note that the province intends to restore the regional and distant location tax credits for animation productions with a brick-and-mortar presence in the locations.)

PSTC cannot be combined with FIBC.

Provided by the Government of British Columbia, the IDMTC is a tax credit for interactive digital media (IDM) products developed in British Columbia. The credit is calculated as 17.5% of eligible salary and wages incurred in the tax year and before September 1, 2028. Corporations must register with the Ministry of Finance and pay the application fee for each tax year they want to claim the IDMTC.

Administered by Manitoba Film & Music (MFM), there are two options under this tax credit: the Manitoba Cost-of-Salaries Tax Credit or the Manitoba Cost-of-Production Tax Credit (see below). For both options, applicants must have a permanent establishment in Manitoba, be incorporated in Canada (either federally or provincially), and must be a taxable Canadian corporation primarily carrying on a business that is a film or video production. A minimum 25% of the corporation’s T4 Summary must be paid to eligible Manitoba employees for work performed in Manitoba (excluding documentaries).

Producers may select whichever is most beneficial to the production. The selection is made when an application is filed with MFM for an Advance Certificate of Eligibility or for a Completion Certificate.

Provides production companies with a fully refundable corporate income tax credit based on eligible Manitoba labour expenses. The base credit is 45% with additional bonuses (as they may apply): Frequent Filming Bonus 10%; Manitoba Producer Bonus 5%; and, Rural and Northern Bonus 5%, increasing the value up to 65% on eligible Manitoba expenditures. Applicants must have a permanent establishment in Manitoba and be incorporated in Canada, and there are no Canadian or Manitoba content requirements.

Provides production companies with a fully refundable corporate income tax credit based on all eligible Manitoba expenditures including labour and deemed labour, if applicable. The base credit is 30% and, if partnered with an eligible Manitoba production company, an additional 8% bonus may apply, increasing the value up to 38% on eligible Manitoba expenditures, including eligible Manitoba labour. Applicants must have a permanent establishment in Manitoba and be incorporated in Canada, and there are no Canadian or Manitoba content requirements.

Provided by the Manitoba Government, the MIDMTC is a refundable corporate tax credit of up to 40% on qualified Manitoba labour expenditures and certain marketing and distribution expenses, directly incurred in the development of eligible interactive digital media products for market. An eligible product must be non-linear and include the development of digital media that the user interacts with by employing both software and data files. The media will include a combination of text, sound, or images. Common examples of interactive digital media products include video games, simulators and multi‑pathed, participatory e-learning products.

A company must be a taxable Canadian corporation with a permanent establishment in Manitoba and pay 25% of its company salaries and wages to Manitoba residents. A company that pays less than 25% of its salaries and wages to Manitoba residents can qualify for a 35% tax credit if it incurs at least $1 million in qualifying Manitoba labour expenses annually.

To be eligible for credit, a corporation must first apply for a Certificate of Eligibility before proposed project work on the product begins. Projects are reviewed for eligibility on a case-by-case basis.

The New Brunswick Film, Television & new Media Industry Support Program provides a Development Incentive and a Production Incentive.

Development Incentive: Only incorporated New Brunswick companies with a permanent establishment in NB, with a minimum of 50% of voting shareholders being NB residents, can apply for the Development Incentive. The Development Incentive provides funds in the form of a grant to support the development of projects that have already secured intent or commitment from a broadcaster, funding agency and/or third-party financing. Financial participation is either 50% of the approved development budget for dramatic feature films, made-for-TV movies, dramatic TV series and mini-series, to a maximum of $120,000 per project; or up to 40% of the approved development budget for all other genres of projects, to a maximum of $50,000.

Production Incentive: Both New Brunswick and external companies may apply for the Production Incentive. When the applicant is a New Brunswick Company entering a co-production agreement with an external company, the incorporated New Brunswick company must have a permanent establishment in the province, with a minimum of 50% of voting shareholders being New Brunswick residents. The Production Incentive is EITHER a Labour-based Incentive to a maximum of 40% of eligible salaries paid to NB residents (which cannot exceed 50% of the eligible costs of production), OR an All-Spend Incentive to a maximum of 25% of all NB expenditures for Variety and Service Productions, or to a maximum of 30% of all NB expenditures for NB-based (co)productions.

Administered on behalf of the Department of Finance by PictureNL, the Newfoundland and Labrador Film and Video Tax Credit program is for eligible local film projects. It’s a fully refundable tax credit based on a 40% rebate on eligible local labour costs but may not exceed 25% of production costs. There is a single corporation credit limit to $5 million for productions beginning on or after July 1, 2021. The corporation must also pay at least 25% of its salaries and wages to residents of the province.

The corporation must first apply for eligibility to the Newfoundland and Labrador Film Development Corporation prior to the commencement of production.

The All-Spend Film and Video Production Tax Credit is a refundable corporate income tax credit that is available to eligible corporations at the rate of 40% of eligible production costs, to a maximum tax credit of $10 million annually per project.  To qualify for this tax credit, a corporation must first submit a Part I application to the Newfoundland and Labrador Film Development Corporation prior to the commencement of the production.

Registration in this program will not be granted where the production is registered as an eligible project under the Film and Video Industry Tax Credit Regulations or where the production has received funding under the Film and Television Equity Investment Program.

Once registered for this program, eligible corporations must claim their credit by submitting a Part II application within 18 months of the end of their taxation year. Upon approval of the credit from the Department of Finance, the eligible corporation will be issued a tax credit certificate to attach to their T2 return.

Provided by the Government of Newfoundland and Labrador, the IDM is a refundable tax credit of 40% based on qualifying expenditures, including eligible salaries and 65% of eligible remuneration incurred after January 1^st, 2015, for the development of interactive digital media products. To be eligible for the IDM credit, a corporation developing an interactive digital media product must be primarily carrying on the business of interactive digital media development; have a permanent establishment in the province of NL; be a taxable Canadian corporation; and hold a valid registration certificate under the IDM program.

The credit value is limited to $40,000 per eligible employee per calendar year and $2 million per company, or group of associated companies, per year. The value of the credit may also be reduced subject to government assistance received in respect of the project.

Administrated by Northwest Territories Film Commission, the film rebate program provides incentives to productions filming in the Northwest Territories (NWT). Guest Producers, NWT Co-Production Partners, and NWT Production Companies that are registered with GNWT Corporate Registries and licensed to do business in the NWT or will be prior to the start of funded activities can apply for a 40% rebate for goods and services from NWT Businesses and resident labour for Scripted Projects, a 30% rebate for goods and services from NWT Businesses and resident labour for Non-Scripted projects, a 20% rebate for goods and services from NWT Businesses and resident labour for Commercials, and a 50% rebate on scheduled airline travel within the NWT.

Eligible productions must have a minimum projected expenditures in NWT of $100,000 or more.

The DATC is a refundable corporate tax credit that can be claimed for qualifying labour expenditures directly related to the development of eligible digital animation productions by eligible corporations in Nova Scotia.

DATC base tax credit is the lesser of 50% of the eligible NS labour expenditure less the value of any assistance received, or 25% of eligible NS labour expenditure plus eligible overhead expenditure (calculated as 65% of the eligible NS labour expenditure) plus 65% of eligible remuneration less twice the value of any assistance. An additional tax credit of 17.5% is available on eligible NS animation labour expenditure.

Note: Productions eligible to receive the Nova Scotia Film and Television Production Incentive Fund are not eligible for DATC.

Provided by the Government of Nova Scotia, the DATC is a refundable corporate tax credit that can be claimed for qualifying labour expenditures directly related to the development of eligible digital animation productions by eligible corporations in Nova Scotia. DATC is the sum of the basic tax credit and the animation bonus. The base tax credit is the lesser of 50% of the eligible NS labour expenditure less the value of any assistance received, or 25% of eligible NS labour expenditure plus eligible overhead expenditure (calculated as 65% of the eligible NS labour expenditure) plus 65% of eligible remuneration less twice the value of any assistance. The animation bonus is 17.5% of eligible NS animation labour expenditure.

Producers are to submit a mandatory Part A application to apply for an Eligibility Certificate. Part A applications must be submitted to the program administrator before you begin principal photography or key animation of the digital animation production.

Note: Productions eligible to receive the Nova Scotia Film and Television Production Incentive Fund are not eligible for DATC.

The NSPIF provides funding for projects with a Nova Scotia spend of at least $25,000 (before HST). Eligible corporations must have a permanent establishment in Nova Scotia and be engaged primarily in the creation of film or video productions for public viewing.

Stream I: Companies with between 50% to 100% of Nova Scotia ownership and control of production and with a minimum of 50% of head of department positions held by Nova Scotians can receive a base amount of 26% of all eligible NS costs.

Stream II: Companies with less than 50% of NS ownership and control, where 8 or fewer head of department positions are filled, half of the positions must be filled by NS residents. If 9 or more Head of department positions are filled, a minimum of 4 must be by NS residents. They can receive a base amount of 25% of all eligible NS costs.

For both streams, there is a bonus of 2% if more than 50% of filming is in rural or non-metropolitan area and an additional bonus of 1% applies if filming happens for more than 30 days in NS. They can receive up to 3% additional funding if your production meets the criteria for the Nova Scotia Content Incentive.

Distant Location Incentive: As of April 1^st, 2024, up to 10% of additional funding will be granted for shoots in a Distant Location. To be eligible for the Distant Location Incentive, the Applicant Company must be first be eligible for the Location Incentive.  The Distant Location Incentive is tiered based on the distance from Halifax City Hall

Administered by Nunavut Film Development Corporation, provides a rebate on the total eligible costs for production goods and services purchased and consumed in Nunavut for productions with a minimum expenditure of $25,000 on NT goods and services. Eligible companies may apply through one of the two Spending Streams: Majority Nunavut Ownership, or Equal or Minority Nunavut ownership.

Stream I: Majority Nunavut Ownership: 27% of total eligible costs of production goods and services purchased and consumed in Nunavut, for production owned and controlled by residents of Nunavut, with a registered head office in Nunavut; and at least two of the eight key creative positions filled out by residents of Nunavut (alternatively, one of eight key creative positions and two trainee key creative positions).

Stream II: Equal or Minority Nunavut Ownership: 17% of the total eligible costs of production goods and services purchased and consumed in Nunavut, for production equal or minority owned, controlled and creatively directed by residents of Nunavut, with a registered office in Nunavut; Officers and Directors of the applicant company, who are resident in Nunavut, participate in the management of business activities; and at least two of the eight key creative positions are filled by residents of Nunavut (alternatively, one of eight key creative positions and two trainee key creative positions).

Enhancement for Training of Key Creative Personnel: A bonus of 1% of the applicant’s total eligible Nunavut costs will be paid for every individual hired to fill one of the eight key creative personnel positions in the eligible production. Maximum total bonus is 3%.

Inuktut Language Incentive: a bonus of 10% of the Nunavut spend up to a maximum of $40,000 is available for original production in an Inuit Language or a bonus of 5% for versioning in an Inuit Language up to a maximum of $20,000 is available.

Administered by Ontario Creates, the OFTTC is a refundable tax credit based upon eligible Ontario labour expenditures with respect to an eligible Ontario production. As of August 24, 2023, eligibility is extended to productions released exclusively online.

The base rate on Ontario labour expenditures is 35%, with an additional enhanced rate of 40% for first-time producers on the first $240,000 of qualifying labour, plus a regional bonus of 10% for productions that are shot in Ontario entirely outside of the Greater Toronto Area (GTA), or that have at least five location days in Ontario (or in the case of a television series, the number of location days is at least equal to the number of episodes), and at least 85% of the location days in Ontario are outside the GTA. Wholly animated productions which create at least 85% of key animation in Ontario outside of the GTA qualify for the regional bonus

To be eligible, a company must be a Canadian corporation that is Canadian controlled, has a permanent establishment in Ontario, and files an Ontario corporate tax return. In addition, the individual producer of the production must have been an Ontario resident for tax purposes at the end of both of the two calendar years prior to commencement of principal photography.

Eligible productions must have a minimum of 6 Canadian Content points (unless it’s a treaty coproduction), be predominantly shot and post in Ontario, spend at least 75% of total final costs on Ontario expenditures, if for TV, have a minimum of 30-minute length. For productions with principal photography commenced on or after November 1, 2022, commercial exploitation can be by one or more of the following means: Theatrical distribution, Television broadcast, or Alternative means (productions made available online, by VOD, or on physical media. Note that additional rules apply for Alternative Means). Productions must have an agreement in writing, for consideration at fair market value, to have the production shown in Ontario within two years after completion by one of these means. For productions where principal photography began after August 24, 2023, Screen credit requirements now apply. Application is made to Ontario Creates for a certificate of eligibility, which the production company files with the Canada Revenue Agency together with its tax return in order to claim the OFTTC.

Administered by Ontario Creates, the OPSTC is a refundable tax credit based upon Ontario qualifying production expenditures (labour, service contracts and tangible property expenditures) with respect to an eligible film or television production. As of August 24, 2023, eligibility is extended to productions released exclusively online. A production that receives an Ontario Film and Television Tax Credit (OFTTC) is not eligible for an OPSTC.

The OPSTC is calculated as 21.5% of all qualifying production expenditures incurred in Ontario. A qualifying corporation’s Ontario labour expenditures, including Ontario labour paid under an eligible service contract, must be at least 25% of the qualifying production expenditures claimed.  An eligible company can be a Canadian or foreign-owned corporation that carries on a film or video production, or production services business, at a permanent establishment in Ontario, files an Ontario corporate tax return and owns the copyright in the eligible production, or contracts directly with the copyright owner to provide production services to an eligible production.

The production cost must exceed $1 million CAD, except in the case of a series consisting of two or more episodes, or a pilot for such a series. In the case of a series or pilot, the cost for each episode that has a running time of less than 30 minutes must exceed $100,000 CAD, and the cost for episodes with a longer running time must exceed $200,000 CAD. Where principal photography commences on or after November 1, 2022, eligible productions must be made for commercial exploitation by one or more of the following means: Theatrical distribution, Television broadcast, or Alternative means (productions made available online, by VOD, or on physical media). For productions where principal photography began after August 24, 2023, Screen credit requirements now apply (at the end of each episode if it’s a Serie). Application is made to Ontario Creates for a certificate of eligibility, which the production company files with the Canada Revenue Agency together with its tax return in order to claim the OPSTC.

Administered by Ontario Creates, OCASE is a refundable tax credit calculated at 18% of eligible Ontario labour expenditures incurred by a qualifying corporation during a taxation year with respect to eligible computer animation and special effects activities. The OCASE Tax Credit may be claimed on eligible expenditures in addition to the Ontario Film and Television Tax Credit (OFTTC) or the Ontario Production Services Tax Credit (OPSTC). There is no cap on eligible Ontario labour expenditures.

A qualifying corporation is a Canadian corporation that is Canadian or foreign owned, has a permanent establishment in Ontario and files an Ontario corporate tax return. Qualifying corporations may include animation or visual effects houses, post-production houses and film and television production companies that perform eligible computer animation and special effects activities.

Productions that commenced animation or VFX activities before March 26, 2024, must also have received an OFTTC or OPSTC certificate to be eligible for the OCASE tax credit.

Productions that commenced animation or VFX activities after March 26, 2024 are eligible if it consists solely of non-interactive audiovisual content that is either a single instalment or a group of two or more episodes; it is produced for commercial exploitation by means of one or more of  Theatrical distribution, Television broadcast, or Alternative means; the qualifying corporation incurs a minimum of $25,000 in Ontario labour expenditures for each film or TV production the OCASE tax credit is claimed. The minimum labour expenditure threshold must be incurred in the taxation year of the claim or cumulatively between the taxation year of the claim and the previous taxation year. Once a qualifying corporation incurs the minimum labour expenditure threshold within up to two taxation years for a specific production, expenditures related to that production in those taxation years and any subsequent taxation years are eligible.

Eligible computer animation and special effects activities include designing, modelling, rendering, lighting, painting, animating and compositing but do not include activities that are scientific research and experimental development; or audio effects, in-camera effects, credit rolls, subtitles, animation or visual effects all or substantially all of which are created by editing activities, or animation or visual effects for use in promotional material for the eligible production. Application is made to Ontario Creates for a Certificate of Eligibility for the taxation year, which the qualifying corporation files with the Canada Revenue Agency together with its tax return in order to claim the OCASE Tax Credit.

Administered by Ontario Creates, the OIDMTC is a refundable tax credit based on eligible Ontario labour expenditures and eligible marketing and distribution expenses claimed by a qualifying corporation with respect to interactive digital media products. There are four types of products that can be claimed under the OIDMTC: non-specified products 40%, specified products 35%, eligible digital games developed by a qualifying digital game corporation 35%, and eligible digital games developed by a specialized digital game corporation 35%. There is no limit on the amount of eligible Ontario labour expenditures that may qualify, and there is no per-project or annual corporate limits on the amount of the OIDMTC that may be claimed. Eligible marketing and distribution expenses are capped at $100,000 per non-specified product. A qualifying corporation is a Canadian corporation that is Canadian or foreign owned, which develops an eligible product at a permanent establishment in Ontario operated by it, and files an Ontario tax return. Application is made to the Ontario Creates for a certificate of eligibility, which the qualifying corporation files with the Canada Revenue Agency together with its tax return in order to claim the OIDMTC.

Administered by Innovation PEI on behalf of the Province of Prince Edward Island, the film production fund supports the development and growth of the private-sector film and television industry in Prince Edward Island. The fund provides a rebate base of 32%–35% of eligible Prince Edward Island expenditures for work completed in PEI, to make it a competitive location for productions and encourage the development, training and hiring of PEI’s film personnel. Applications must be submitted prior to the beginning of production. Productions must be new productions with PEI expenditures of at least $25,000 and have a commercial licence agreement. The fund provides a base rebate of 32% of eligible costs for work completed in PEI, with a 1% point for productions by PEI producers, or co-productions where the PEI producer has at least 25% control; and a Series Production Bonus of 2% for series productions completed in PEI.

Provided by the Government of Prince Edward Island, the rebate supports the growth of Island businesses through a refundable labour rebate on incremental job creation. Employment growth must be linked to the development, expansion and/or commercialization of new products, processes and services that will be sold primarily beyond the borders of PEI. Provides a rebate up to 25% of eligible salaries and wages. Eligible salaries and wages are paid to PEI residents for incremental, full-time positions (1850 hours), and each position must have a gross wage of at least $35,000 per annum.

A full-time position receiving labour cost funding from another government source is ineligible to receive funding for the same from the PEI Labour Rebate.

Administered jointly by the Société de développement des entreprises culturelles (SODEC) and the Ministère du Revenu du Québec (Revenu Québec), the refundable tax credit corresponds to 25% of all-spend production costs, which corresponds to the total of the qualified labour costs and the costs of qualified properties, incurred for services provided in Quebec. In addition, eligible expenditures that relate to computer-aided animation and special effects, including the shooting of scenes in front of a chroma-key for use in an eligible production, can get an additional rate of 16% of the qualified labour cost.

For each production, the QPSTC cannot be combined with any other Quebec tax credit, except for the Quebec Film Dubbing Tax Credit, as long as the dubbing expenditures are not included in the QPSTC production costs.

Administered jointly by the Société de développement des entreprises culturelles (SODEC) and the Ministère du Revenu du Québec (Revenu Québec), the refundable tax credit for Quebec film or television production applies to labour expenditures incurred by a corporation that produces a Québec film (or program).

Eligible companies must be established in Quebec, controlled and owned by QC residents, carrying on a Film and Television production business and have a QC resident producer.

Eligible productions must be certified by SODEC as a Quebec Film Production and have a distribution or broadcaster agreement for distribution in Quebec (linear or online).

For Feature Films, exploitation must be Canada-wide.

If the original language of the production is not French, dubbing must be done in Quebec (not applicable for international co-production with a francophone country where the foreign coproducer is responsible for the versioning).

For productions with more than 75-minute length, the production must have key creatives roles held by QC residents (please refer to SODEC point grid for the minimum points required); a minimum of 75% of all postproduction costs spent in Quebec; and a minimum of 75% of all below-the-line costs paid to individuals or companies residents of QC. Productions under 75-minute length are eligible if a minimum of 75% of all production costs are paid to QC residents (individuals or companies).

Original SODEC certified Quebec productions primarily produced in French language or Original SODEC certified Feature Films are eligible for a base tax credit of 40% on labour-based expenditures and the following bonuses: 10% for regional productions, 16% for a bonus calculated based on the amount of public funding received. The total tax credit cannot exceed 65% of all production costs.

For any other Original SODEC certified Quebec productions, the tax credit base is 32% on Labour-based expenditure with the following bonuses: 10% for productions with expenses related to the filming of scenes in front of a chromatic screen to the realization of special effects and computer animation, 20% for regional productions, 16% for a bonus calculated based on the amount of public funding received. The total tax credit cannot exceed 65% of all production costs.

SODEC certified Quebec Productions based on a foreign concept or format and primarily produced in French language or SODEC certified Quebec Feature Films based on a foreign concept or format are eligible for a base tax credit of 36% on labour-based expenditures and the following bonuses: 10% for regional productions, 16% for a bonus calculated based on the amount of public funding received. The total tax credit cannot exceed 65% of all production costs.

Any other SODEC certified Quebec productions based on a foreign concept or format are eligible for a base tax credit of 28% on labour-based expenditures and the following bonuses: 10% for productions with expenses related to the filming of scenes in front of a chromatic screen to the realization of special effects and computer animation, 20% for regional productions, 16% for a bonus calculated based on the amount of public funding received. The total tax credit cannot exceed 65% of all production costs.

Please refer to SODEC guidelines for detailed eligibility and requirements.

Administered jointly by the Société de développement des entreprises culturelles (SODEC) and the Ministère du Revenu du Québec (Revenu Québec), the refundable tax credit for film dubbing applies to labour expenditures incurred by an eligible corporation that consists of providing dubbing services at 35% of eligible labour expenditures, capped at 50% of eligible dubbing costs. Eligible productions are productions also eligible for the Refundable Tax Credit for Quebec Film and Television Production. But to avoid accumulation of tax credits, an expense is not eligible for the dubbing tax credit if an amount of tax credit for Québec film or television production, or a film or television production services tax credit was already claimed for that expense.

For more information on Quebec Tax Credits please visit SODEC or the Association Quebecoise de la Production Mediatique (AQPM)

Administered by Creative Saskatchewan, this grant invests in television and feature film projects with commercial intent that shoot in Saskatchewan and/or employ Saskatchewan-based crew during production and post-production. Provides financial support for feature film and television productions that have secured a relevant market trigger or distribution agreement of fair market value. There are two streams within this grant: Saskatchewan Stream and Service Production Stream.

Saskatchewan Stream: Eligible applicants may apply for financial support equal to a maximum of 30% of all eligible Saskatchewan expenditures, up to a maximum of $5,000,000.

Service Production Stream: Eligible applicants may apply for 25% of all eligible Saskatchewan expenditures up to a maximum of $5,000,000.

Both streams: Applicants might be eligible for the following bonuses (to a commitment not exceeding a maximum of 40% of eligible Saskatchewan expenditures for Saskatchewan Stream, or maximum of 35% for Service Production Stream):

10% frequent filming bonus (where applicants complete three or more eligible productions per year in Saskatchewan)

5% rural bonus (where majority production takes place a minimum 50 kilometres outside Regina or Saskatoon)

5% Saskatchewan post-production bonus (where majority post-production is taking place in Saskatchewan)

Provided by the Government of Yukon, the purpose of the program is to encourage production companies from outside Yukon to film in Yukon and hire and train Yukoners. Eligible companies are production companies filming in Yukon and using Yukon labour.

Recipients under this program are not eligible to apply under the Yukon Film Development Fund or the Yukon Film Production Fund.

There are three components to this incentive program: Travel Rebate, Yukon Spend Rebate, and Training Program.

Travel Rebate: Available to companies from outside the Yukon. Up to 50% of travel costs from Vancouver, Edmonton, Calgary or Whitehorse.

Yukon Spend Rebate: Available to productions with a broadcast licence or distribution arrangement and shooting on location in Yukon using Yukon Labour. The production is eligible for a rebate of up to 25% of Yukon below-the-line spend. Productions accessing the Yukon Spend Rebate are not eligible for the Travel Rebate.

Training Program: Available to production companies shooting on location in Yukon who undertake pre-approved training of Yukon labour. The production company may apply for a rebate of up to 25% of a trainer’s wages for the period during which they are actively transferring skills to a Yukon trainee. This must be at a rate no more than that of the position next more senior to the one being trained.