Tax CreditCanadaMarketingWorking Capital

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, available at a rate of 25 per cent of the qualified labour expenditure.

Jointly administered by the Canadian Audio-Visual Certification Office (CAVCO) and the Canada Revenue Agency, the CPTC encourages the creation of Canadian film and television programming and the development of an active domestic independent production sector.

Offered by Canadian Heritage and the Canada Revenue Agency

Amount

Fully refundable tax credit at 25% of the qualified labour expenditure (labour capped at 60% of total production cost net of assistance), so a maximum of 15% of the total cost of production net of assistance, per production

Open

DeadlineThe CPTC accepts applications on an ongoing basis. Deadlines are based on specific production details. Please see section 1.09 of the guidelines for more information about program deadlines. While there is no deadline for applying to CAVCO for a Part A certificate for a production, there are deadlines for applying for a Part B certificate, and for this certificate being issued by CAVCO to the applicant. 1.09.02 Part B application deadline / CRA waiver requirements The initial Part B application deadline is 24 months from the end of the corporation’s taxation year in which the production’s principal photography began (the “24-month deadline”).Footnote 5 This deadline can be extended to 42 months from the first taxation year end date (the “42-month deadline”), as long as the applicant files valid T2029 waivers with the CRA for both the first and second taxation years ending after principal photography began. CAVCO verifies directly with the CRA that valid waivers, when required, have been filed. See the T2029 waiver form webpage for more information on how to fill out and file these waivers, and to view a sample waiver. For clarity purposes: 1. The Part B application must be filed with CAVCO by the 42-month deadline. 2. The two properly completed waivers for the production must be filed with the CRA by the 42-month deadline, and within the normal reassessment period for the two taxation years. A waiver should not be filed for a taxation year if that year has not yet been assessed by the CRA. 3. If a waiver is not completed correctly or is submitted when the relevant taxation year has not yet been assessed, the form will be returned to the claimant, causing potential delays with CPTC certification. The normal reassessment period for a taxation year is three years from the date of the mailing of the notice of assessment for Canadian-controlled private corporations, and four years from this date for public corporations. A failure to meet the final 42-month deadline, or to file valid waivers when required, will result in a previously issued Part A certificate being revoked, or a Part A/B application being denied. Note that an application must be submitted no later than 11:59 p.m. Pacific Time on the applicable application deadline. When the application deadline falls on a Saturday, Sunday or statutory holiday, CAVCO will consider the application to be received on time if it is submitted by 11:59 p.m. Pacific Time on the next business day. For CAVCO purposes, statutory holidays are those listed on the CRA’s website.

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Checked against the program's own page on October 4, 2026.

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Years in business

No minimum stated

Employees

No limit stated

Revenue

No limit stated

Legal structure

Incorporated

Location

Anywhere in Canada

Who can apply

To be eligible for the CPTC, a production must be a Canadian film or video production that meets the requirements of the Income Tax Regulations. This may include a treaty coproduction. For more information on these requirements, see CAVCO’s CPTC Guidelines.

Who can apply for the CPTC?

The CPTC is available only to a Canadian production company that is a qualified corporation. A qualified corporation is one that is throughout a given taxation year a prescribed taxable Canadian corporation with a permanent establishment in Canada, and that primarily carries on the activities of a Canadian film or video production business. A Canadian film or video production in this context is a production meeting the requirements of section 1106 of the Regulations.

Are all types of audiovisual content eligible for the CPTC?

To be eligible for CPTC certification, a production must be a linear, non-interactive film or video production.

A 360/virtual reality (VR) production can be eligible, as long as the storyline progresses in a linear way without needing any active viewer intervention. Viewer involvement outside of the context of the audiovisual project – for example, through online voting – is acceptable.

What are the requirements for a production to be eligible for the CPTC?

For a production to be eligible under the CPTC program, it must meet all of the requirements set out below. Each is further described in the noted section of the guidelines. These requirements are found in section 125.4 of the Act and section 1106 of the Regulations, under the definitions for “Canadian film or video production,” “Canadian film or video production certificate” and “excluded production.”

1. Application and certification deadlines CAVCO has a two-part application process. There is no deadline to submit a Part A application for a production. A Part B application must be received by CAVCO within 24 months of the production company’s first taxation year end following the start of principal photography. The Part B certificate for a production must be issued by CAVCO within six months of this application deadline. These deadlines can be extended by 18 months if valid T2029 waivers are filed with the CRA. (See section 1.09)
2. Canadian production company The production company must be a prescribed taxable Canadian corporation and a qualified corporation. (See sections 2.01-2.02)
3. Canadian copyright ownership Only the production company or a prescribed person may own copyright in the production during the 25-year period beginning when the production is complete and commercially exploitable. (See sections 3.01-3.03)
4. Production genres The production cannot fall under any of the ineligible production genres. (See sections 4.01-4.03)
5. Key creative points for Canadians The production must obtain a minimum number of points given for key creative positions occupied by Canadian citizens or permanent residents, and obtain certain points that are mandatory. (See sections 6.01-6.08)
6. Canadian producer All producer-related personnel (other than those receiving exemptions permitted in limited circumstances) must be Canadian. (See sections 6.09-6.13)
7. Canadian cost requirements At least 75% of the total of all costs for services related to producing the production (other than certain excluded costs) must be payable for services provided to or by individuals who are Canadian. (See section 7.10) At least 75% of the total of all post-production costs for a production (other than certain excluded costs) must be incurred for services provided in Canada. (See section 7.10)
8. Canadian control over exploitation rights Only the production company or a prescribed person may control the initial licensing of commercial exploitation rights for the production. (See section 8.01)
9. Exploitation in Canada Either a Canadian distributor or a CRTC-licensed broadcaster must provide written confirmation that the production will be shown in Canada within the two-year period beginning when the production is complete and commercially exploitable. (See sections 8.02-8.06)
10. No distribution in Canada by non-Canadians The production cannot be distributed in Canada by a non-Canadian entity within the two-year period beginning when the production is complete and commercially exploitable. (See section 8.08)
11. Acceptable share of revenues The production company or a related prescribed taxable Canadian corporation must receive an acceptable share of revenues from the exploitation of the production in non-Canadian markets. (See section 8.09)

Note that requirements 3, 5-8 and 11 do not apply to treaty coproductions.

A treaty coproduction must meet all other requirements, and must conform to the terms of the applicable coproduction treaty. See Chapter 5 for more information on the certification of treaty coproductions under the CPTC program.

About the funding

How is the CPTC calculated?

The CPTC is available at the rate of 25% of the qualified labour expenditure for an eligible production in a given taxation year.

The qualified labour expenditure represents the eligible labour expenses incurred for a production, capped at 60% of the production’s total cost once funding amounts considered assistance are deducted. The maximum CPTC available for a production is therefore 15% of the total cost of production net of assistance.

The CPTC is a refundable tax credit. This means that the qualified corporation will be refunded the amount of the tax credit, to the extent that it exceeds the total of any tax payable for the year, and subject to the CRA’s right to offset any other amount the corporation owes.

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