Film or Video Production Services Tax Credit (PSTC)
Program Guidelines and Application Forms
Film or Video Production Services Tax Credit
The PSTC is a mechanism designed to encourage the employment of Canadians, by a taxable Canadian or a foreign-owned corporation with a permanent establishment in Canada, the activities of which are primarily film or video production or production services.
The PSTC is a tax credit equal to 16 percent of salary and wages paid to Canadian residents or taxable Canadian corporations (for amounts paid to employees who are Canadian residents) for services provided to the production in Canada. This refundable tax credit has no cap on the amount which can be claimed and is available to taxable Canadian corporations or foreign-owned corporations with permanent establishments in Canada.
You can apply for the Film or video production services tax credit by downloading the application below (Form 02F01) and submitting it by mail.
Guidelines
PSTC Guidelines (02G01)
Forms
PSTC Application (02F01)Official Designee Affidavit (02F14)
Claiming a Film or Video Production Services Tax Credit (T1177)
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