Canadian Film or Video Production Tax Credit (CPTC)
- Apply for a Tax Credit Certificate
- Electronic screen credit
- CAVCO Personnel Number
- CPTC Checklist
- Claiming Tax Credits
Apply for a Tax Credit Certificate
The objective of the 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 right-hand menu and follow the instructions.
PLEASE READ THE GUIDELINES THOROUGHLY BEFORE SUBMITTING AN APPLICATION.
- Breakdown of Costs - Live Action (01F21)
- Breakdown of Costs - Animation (01F22)
- Non-Canadian Courtesy Credit Affidavit (01F12)
- Non-Canadian Showrunner Affidavit (01F13)
- Private Company Declaration (01F16)
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 right-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, if applicable (For productions for which a Part B application is submitted after the 24-month application deadline. Where required, these forms should be submitted directly to the CRA only. See Public Notice 2013-01.);
- 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.
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, if applicable, 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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