CHPC Committee Report

Canadian Film or Video Production Tax Credit

A refundable tax credit worth 25% of qualified labour expenditures, not exceeding 60% of eligible cost of production.

Film or Video Production Services Tax Credit

A refundable tax credit worth 16% of salaries and wages paid to Canadian residents for services provided to the production in Canada.

Alberta Film Development Program

A grant worth 20% of eligible Alberta expenditures up to $1.5 million for a full-length production.  Not a tax credit per se, but functions similarly.

British Columbia Production Services Tax Credit

Refundable tax credit covering 18% of BC labour expenditures incurred in BC and paid to BC residents in making a production.

Regional tax credit of 6% of BC labour expenditures pro-rated by the number of days of photography in BC outside of the designated Vancouver area to the total days of photography in BC.

Digital animation or visual effects tax credit of 15% of BC labour expenditures directly attributable to digital animation or visual effects activities.

Film Incentive British Columbia

Refundable tax credit covering 30% of BC labour expenditures.

Regional tax credit of 12.5% of BC labour expenditures pro-rated by the number of days of photography in BC outside of the designated Vancouver area to the total days of photography in BC.

Training tax credit of 30% of trainee wages, to a maximum of 3% of BC labour expenditures for providing training through an approved training program.

Manitoba Film and Video Production Tax Credit

Up to 45% Tax Credit (base rate = 35%, plus eligible bonuses) on Manitoba labour expenditures; 5% added on as a frequent filming bonus for companies shooting more than three films; plus a potential 5% rural and northern incentive.

New Brunswick Film Tax Credit

Offers 40% of eligible salaries capped at 50% of total production costs.

Newfoundland and Labrador Film and Video Industry Tax Credit

Offers 40% of eligible labour expenditures capped at 25% of total production costs.

Nova Scotia Film Industry Tax Credit

Refundable tax credit covering 35% of eligible labour costs, capped at 15% of the production budget.  Bonus incentive of 5% of labour costs for photography outside of the metro Halifax zone increasing the credit to 40% of the eligible labour costs up to a maximum of 17.5% of the production budget There is also a 5% frequent-film bonus for companies shooting more than two projects.

Ontario Film and Television Tax Credit

A refundable tax credit of 30% of Ontario labour costs (40% for emerging producers).  Regional bonus of 10% for productions outside the Greater Toronto Area.

Ontario Production Services Tax Credit

A refundable tax credit of 18% of Ontario Labour Costs.

Ontario Computer Animation and Special Effects Tax Credit

A refundable tax credit of 20% of Ontario labour costs for eligible activities, subject to a maximum of 48% of the total cost.

PEI Film and Television Labour Rebate Program

A rebate of 30% of the eligible Prince Edward Island labour expenditures, or 15% of the eligible total production costs.

Quebec Film and Television Production Tax Credit

A refundable tax credit of 33.3% of eligible labour expenditures, not exceeding 50% of eligible production costs.

Quebec Production Services Tax Credit

A refundable tax credit of 20% of eligible labour expenditures.

Quebec Dubbing Tax Credit

33.3% of the consideration paid by the eligible corporation for eligible services, to a ceiling of 40.5% of the consideration paid for the execution of the dubbing contract.

Saskatchewan Film Employment Tax Credit

35% of total eligible wages, up to 50% of total eligible production cost.  There is also a 5% bonus for location base more than 40 km from Regina or Saskatoon.

Yukon Film Incentive Program

Offers a 35% rebate for Yukon labour.  Also offers a 35% training rebate that applies to both the out-of-territory trainers and Yukon trainees.  A travel rebate of up to $15,000 to encourage productions to look north of traditional film centres.