Canadian Film or Video Production Tax Credit (CPTC)

The Canadian Film or Video Production Tax Credit (CPTC) provides producers of eligible Canadian film or video productions with a fully refundable tax credit at a rate of 25% of qualified labour expenditure. It is jointly administered by the Canadian Audio-Visual Certification Office (CAVCO) and the Canada Revenue Agency to encourage creation of Canadian film and television programming and the development of the independent production sector. The credit applies to productions that meet the requirements of the Income Tax Regulations and may include treaty coproductions. Applications are submitted to CAVCO for certification and must include production, financing, personnel and expenditure documentation as specified in the CPTC guidelines.

A fully refundable tax credit equal to 25% of qualified labour expenditures for certified productions.

A production must be a Canadian film or video production that meets the requirements of the Income Tax Regulations; treaty coproductions may be eligible. Specific eligibility details are set out in CAVCO's CPTC Guidelines.

Create a CAVCO Online account and submit a complete online application including payment of the application fee and required production, episode, corporate, financing, personnel and expenditure documentation; additional forms (e.g., CRA T2029) may be required in some circumstances.