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OngoingFederalOther incentives

Canadian Film or Video Production Tax Credit (CPTC)

Canadian Heritage (CAVCO) / Canada Revenue Agency

available at a rate of 25 per cent of the qualified labour expenditure

Fully refundable credit for Canadian-content film and video productions, based on qualified Canadian labour expenditures.

Open the official page ↗
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Long shot

How to apply

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Who qualifies

A Canadian film or video production that meets the Income Tax Regulations; treaty coproductions may qualify. Production company applies to CAVCO online (application fee, corporate, financing and personnel documentation). Cannot be combined with the PSTC for the same production.

Corporation

Good to know

  • Funding: Fully refundable. The 60%-of-production-cost labour limit (maximum credit about 15% of net production cost) comes from CAVCO guidelines seen in search results, not on the fetched page.
  • Cost share: 25% of eligible costs

Evidence from the official page

  • amount“available at a rate of 25 per cent of the qualified labour expenditure” source ↗
  • deadline“The CPTC accepts applications on an ongoing basis.” source ↗

Verified 2026-10-07 · High confidence. Always confirm on the official page before applying.