Canadian Audio-Visual Certification Office

Film and Video Tax Credits

Welcome to the Canadian Audio-Visual Certification Office (CAVCO).

Important Notices

The Canadian Audio-Visual Certification Office (CAVCO) has recently published a public notice regarding an enhanced version of CAVCO Online intended to improve the overall user experience (See CAVCO Public Notice 2017-04)

Previous public notices published this year covered the following three topics:

  1. Eligible platforms that can be used to meet the “shown in Canada” requirement of the Canadian Film or Video Production Tax Credit program (See CAVCO Public Notice 2017-01)
  2. Definitions for ineligible genres of production for the purpose of the federal film or video production tax credit programs (See CAVCO Public Notice 2017-02)
  3. Definition of “advertising” for the purpose of the federal film or video production tax credit programs (See CAVCO Public Notice 2017-03)

Overview

CAVCO co-administers two federal tax credit programs with the Canada Revenue Agency: the Canadian Film or Video Production Tax Credit (CPTC) program and the Film or Video Production Services Tax Credit (PSTC) program. CAVCO also is responsible for the administration of the CAVCO Personnel Number (also referred to as CAVCO ID).

Canadian Film or Video Production Tax Credit (CPTC)

To be eligible for the CPTC, the applicant must be a Canadian-owned, taxable corporation that is primarily in the business of Canadian film or video production. If you would like to know more about this program or if you would like to apply, please click on the CPTC link in the left-hand menu.

Film or Video Production Services Tax Credit (PSTC)

To be eligible for the PSTC, the applicant can be either a foreign-owned corporation or a Canadian-owned corporation that is primarily in the business of film or video production services. If you would like to know more about this program or if you would like to apply, please click on the PSTC link in the left-hand menu.

CAVCO Personnel Number (CAVCO ID)

CAVCO provides a service regarding proof of citizenship or permanent residency for producers and key creative personnel as required for the Canadian Film or Video Production Tax Credit (CPTC) program. If you would like to know more about this program or if you would like to apply, please click on the CAVCO Personnel Number link in the left-hand menu.

eSubmission

Through the Department of Canadian Heritage’s eSubmission system, CAVCO offers a service that will allow you to apply for a film or video production tax credit certificate online, view and edit your applications, check for notifications and check to see the status of your files. You can also apply for your CAVCO Personnel Number through eSubmission. If you would like to set up an account, or sign in to your existing account, please visit the CAVCO eSubmission page.

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