Canadian Film or Video Production Tax Credit (CPTC) Guidelines

• Introduction
• Qualified corporation
• Canadian film or video production
  1. Definition of the term "Canadian"
  2. Definition of the term "producer"
  3. Exemption for a foreign courtesy credit for a producer-related position
  4. Ownership and Distribution
  5. Ineligible genres of production
  6. Creative Services
     1. Non-animated productions (live action)
     2. Animation productions
     3. General rules
     4. Lead performer and screenwriter
  7. Canadian expenditures
• Qualified Labour Expenditure
  1. Eligible cost of production
  2. Labour expenditures
     1. Salary or wages
     2. Remuneration (other than salary or wages)
     3. Reimbursement by a wholly-owned corporation to its parent
  3. Labour expenditure during post-production
  4. Determination of the qualified labour expenditure
• Administration
  1. Responsibilities of CAVCO
     1. Canadian Film or Video Production Certificate (Part A)
     2. Certificate of Completion (Part B)
  2. Responsibilities of the Canada Revenue Agency
  3. Screen credits
  4. Processing fees
• Addresses
• Appendix I – Producer Control Guidelines
• Appendix II – Calculation of Qualified Post-Production Labour Expenditures
• Appendix III – Audit Accounting Guidelines
• Appendix IV – Breakdown of Costs - Live Production
• Appendix V – Breakdown of Costs – Animation
• Appendix VI – Income Tax Act and (Draft) Regulations