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OngoingFederalOther incentives

Film or Video Production Services Tax Credit (PSTC)

Canadian Heritage (CAVCO) / Canada Revenue Agency

16 per cent of the qualified Canadian labour expenditures

Refundable credit for Canadian and foreign-owned production companies on Canadian labour costs of accredited film or video productions shot in Canada.

Open the official page ↗
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Worth a look

How to apply

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Who qualifies

Taxable Canadian corporation or foreign-owned corporation engaged primarily (more than 50%) in film or video production through a permanent establishment in Canada; must own the copyright during Canadian production or contract directly with the owner. Production must be accredited by CAVCO (Online account, application fee). Cannot be combined with the CPTC for the same production.

Corporation

Good to know

  • Funding: No per-production cap stated on the fetched page.
  • Cost share: 16% of eligible costs
  • Notes: Ontario also has separate film credits (covered by the Ontario segment).

Evidence from the official page

  • amount“a rate of 16 per cent of the qualified Canadian labour expenditures” source ↗
  • deadline“The PSTC accepts applications on an ongoing basis.” source ↗

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