Canadian Film or Video Production Tax Credit
Apply for a Tax Credit Certificate
The objective of the Canadian Film or Video Production Tax Credit (CPTC) is to encourage Canadian programming and to develop an active domestic production sector. This fully refundable tax credit is available at a rate of 25 percent of the qualified labour expenditure of an eligible production. The CPTC is jointly administered by the Canadian Audio-Visual Certification Office (CAVCO) and the Canada Revenue Agency. For more information about the requirements of the program please read the CPTC Guidelines below.
You can apply for a tax credit certificate online by creating an eSubmission account. To submit an application online, click on the eSubmission link in the left-hand menu and follow the instructions.
PLEASE READ THE GUIDELINES THOROUGHLY BEFORE SUBMITTING AN APPLICATION.
CPTC Guidelines (01G01)
The content of some sections of the CPTC Program Guidelines has been replaced by public notices that CAVCO has issued:
Part I, Section 1.14 (Part B Application Deadlines)
Part I, Section 4.05 (Lead Performers / Voices)
Part I, Section 3.03 (Excluded Genres)
Part I, Section 6.02 of the guidelines should also be read in conjunction with CAVCO Public Notice 2017-01, which outlines CAVCO’s policy on eligible platforms that can be used to meet the "shown in Canada" requirement of the CPTC.
- Breakdown of Costs - Live Action (PDF Version, 230 KB) (01F21)
- Breakdown of Costs - Animation (PDF Version, 500 KB) (01F22)
- Non-Canadian Courtesy Credit Affidavit (PDF Version, 250 KB) (01F12)
- Non-Canadian Showrunner Affidavit (PDF Version, 250 KB) (01F13)
- Private Company Declaration (PDF Version, 180 KB) (01F16)
- Individual Declaration – Prescribed Person (PDF Version, 180 KB) (01F19)
- CRA T2029 Waiver form - see below for a sample completed waiver
Electronic screen credit
The screen credit, which includes the Canada Wordmark logo, must be included in the tail credits and must also appear in all domestic and international versions of each production, as well as in all related advertising, publicity and promotional materials, along with all other financial contributors.
The credit consists of the wording: "Canadian Film or Video Production Tax Credit" and the Canada Wordmark logo. The integrity of the Wordmark and the required wording of the new Screen Credit version must be maintained at all times. This means that you cannot modify the Canada Wordmark logo . You may, however, adjust the font size of the required wording to make it more legible.
CAVCO Personnel Number
You can learn how to apply for the CAVCO Personnel Number by clicking on the CAVCO Personnel Number link in the left-hand menu.
To fill out a complete application for the CPTC program you will need the following information:
- Corporate documentation (Shareholders, officers and directors of the production company, as well as the corporate structures of any and all corporate shareholders of the production company, business numbers and incorporation numbers, and fiscal year ends);
- Financing and exploitation documentation (All agreements from entities providing financing to the production and any distribution or broadcast agreements);
- Expenditures documentation (A locked budget, total labour expenditures);
- Personnel documentation (The names, remuneration and CAVCO ID of all key creative personnel and producer-related personnel) NOTE: CAVCO IDs are NOT required for Official Treaty Co-productions;
- Production details (Synopsis, target markets, shooting format, genre, principal photography and completion dates, and number of shooting days);
- Chain-of-title documents, if applicable;
- Episode titles, if applicable;
- Courtesy credit documentation, if applicable (Form 01F12 or 01F13 and contracts for non-Canadian producer-related personnel and Showrunners);
- CRA T2029 Waiver forms, (For productions for which a Part B application is submitted after the 24-month application deadline and before the 42-month application deadline. These forms should be submitted directly to the CRA only. See the following section of this page for information on how to complete the form and for a sample completed form.);
- DVD or VHS, for Part A/B or Part B applications;
- Breakdown of Costs, for Part A/B or Part B applications (Form 01F21 or Form 01F22);
- Review Engagement Report or Audit, for Part A/B or Part B applications. A Review Engagement Report for production budgets between $200,000 and $499,999, or an Audit for production budgets of $500,000 or more;
- Attestation, signed, this must be printed and mailed with the Application fee;
- Application fee, (0.3% of the Eligible Production Cost for a Part A/B, with a minimum fee of $200, OR 0.15% for a Part A and 0.15% for a Part B,) made out to the Receiver General for Canada, and sent to CAVCO.
Completing CRA form T2029 – “Waiver in respect of the normal reassessment period”
To obtain a copy of form T2029, go to the CRA website. Completed T2029 forms must be filed with the CRA by the end of the normal reassessment period for both the first and second taxation years ending after the production’s principal photography began, or before the 42-month CPTC application deadline, whichever comes first.
Please make note of the following when completing each form T2029:
- a notice of an original assessment or a notification that no tax is payable must have been issued to the corporation for the tax year indicated on the form T2029;
- the business number (BN) provided must be valid;
- the corporation name and address, and the tax year end must correspond with the records of the CRA;
- the matter(s) being waived must be specified, i.e.: “… in respect of: the Canadian Film or Video Production Tax Credit (section 125.4 of the Income Tax Act) for the following production(s):
- Title(s): (enter title)
- CAVCO’s PCH or CF reference number(s): (enter number(s) assigned by CAVCO to the production(s))”;
- a separate form T2029 waiver must be filed for each tax year end;
- the form T2029 must be in respect of the normal reassessment period provided under subparagraph 152(4)(a)(ii) of the Income Tax Act (i.e. the first box within the “Waiver” section of form T2029 must be checked); and
- the signature of a legal representative or authorized officer must be provided.
Send the two original completed T2029 forms (i.e., for the first and second taxation years ending after the production’s principal photography began – one form for each taxation year) to:
Manager, Film & Media Tax Credits Section
Canada Revenue Agency
16th Floor, Canada Building
344 Slater Street
Ottawa, ON K1A 0L5
Sample form (PDF format, 1,100 KB)
Claiming Tax Credits
The federal government provides income tax incentives to encourage businesses to produce films and videos in Canada. To establish whether their expenditures qualify for federal tax credits, businesses have to file tax credit claims with their T2 Corporation Income Tax Returns.
To claim a CPTC, include the following with your T2 Corporation Income Tax Return for the tax year:
- a copy of the Canadian Film or Video Production Certificate (Part A) and, when issued, the Certificate of Completion (Part B) issued by CAVCO for each Canadian film or video production; and
- a completed Form T1131, Canadian Film or Video Production Tax Credit, for each Canadian film or video production.
NOTE: For both the CPTC program and PSTC program, you must attach the above documents to the front of your T2 Corporation Income Tax Return for the year and send your return and attachments to your tax centre. On receipt, the tax centre will send your claim to your tax services office. A list of the tax centres is available at the Canada Revenue Agency Web site.
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