Film or Video Production Services Tax Credit (PSTC)

The Film or Video Production Services Tax Credit (PSTC) provides eligible production corporations with a tax credit at a rate of 16% of the qualified Canadian labour expenditures incurred for an accredited production. It is co-administered by the Canadian Audio-Visual Certification Office (CAVCO) and the Canada Revenue Agency to encourage film and video productions in Canada and strengthen the industry. Eligible productions must be accredited and meet Canadian labour expenditure requirements. Applications are processed by CAVCO with a stated service standard for certification decisions.

A tax credit equal to 16% of qualified Canadian labour expenditures for accredited productions.

Applicants must be a production corporation that is a taxable Canadian corporation or a foreign-owned corporation; engaged primarily (more than 50%), through a permanent establishment in Canada, in film or video production or production services; and the owner of the copyright in the accredited production (or contracted directly with the copyright owner to provide services).

Read application guidelines, create a CAVCO Online account, complete required forms (Official Designee if applicable), complete the online application, pay the application fee and submit corporate, financial, production and chain-of-title documentation.