Film or Video Production Services Tax Credit (PSTC) - Guidelines

Table of Contents

• Introduction
  1. Overview of the Tax Credit
  2. How the PSTC Works
  
  
  
• Administrative and Accreditation Process
  1. Role of CAVCO
     1. Confirm Initial Eligibility of the Production
     2. Revoke Accreditation Certificates When Required
  2. Procedures to Follow for Accreditation through CAVCO
     1. Who Should Apply
     2. What Qualifies as Copyright Ownership
     3. What Happens if Copyright Ownership Changes
        1. Before Accreditation
        2. After Accreditation
     4. When Should the Copyright Owner Apply to CAVCO
     5. Is there a Fee Required
     6. How to Qualify for an Accreditation Certificate
     7. What Documentation is Required
  3. Role of the Canada Revenue Agency
     1. Confirm Continuing Eligibility of the Production
     2. Filing of PSTC Claim
     3. Issuing Refund Cheque, if any
  4. Processing of the PSTC Claim by the Canada Revenue Agency
  
  
  
• Legislative Requirements
  1. Eligible Production Corporation
  2. Canadian Labour Expenditures
     1. Criteria to Qualify as Canadian Labour
     2. Total Canadian Labour Expenditure
        1. Salary or Wages Paid to Employees of the Corporation
        2. Remuneration (other than salary or wages)
        3. Reimbursement by a Wholly-Owned Corporation to its Parent
     3. Labour Expenditure During Post-Production
  3. Determination of the Qualified Canadian Labour Expenditure
  4. Calculation of the PSTC
     
     
• Addresses