DEPARTMENT OF CANADIAN HERITAGE

• CANADIAN FILM OR VIDEO PRODUCTION TAX CREDIT
• FILM OR VIDEO PRODUCTION SERVICES TAX CREDIT
• CANADIAN STUDIES PROGRAM - DEVELOPMENT OF PRINT, FILM AND AUDIOVISUAL AND NEW MEDIA LEARNING MATERIALS
• NORTHERN ABORIGINAL BROADCASTING
• BROADCASTING AND DIGITAL COMMUNICATIONS

Canadian Heritage is responsible for national policies and programs that promote Canadian content, foster cultural participation, active citizenship and participation in Canada's civic life, and strengthen connections among Canadians.

CANADIAN FILM OR VIDEO PRODUCTION TAX CREDIT

The Canadian Audio-Visual Certification Office (CAVCO) co-administers the Canadian Film or Video Production Tax Credit (CPTC) with the Canada Revenue Agency (CRA). The CPTC is a fully refundable tax credit for eligible films and videos produced and owned by qualified taxable Canadian corporations and is available at a rate of 25 percent of eligible salaries and wages expended after 1994. Eligible salaries and wages qualifying for the tax credit may not exceed 60 percent of the cost of the production, net of assistance, as certified by the Minister of Canadian Heritage. The tax credit can provide assistance for up to 15 percent of the cost of a production, net of assistance.

In order for a production to qualify as Canadian content for tax credit purposes through the CAVCO, the production must meet the following criteria for key creative personnel and project costs. First, the producer-or the individual who controls and is the central decision maker of the production from beginning to end-must be Canadian. Furthermore, a production must receive six out of the following ten points for Canadians in key creative positions:

In addition, the position of either screenwriter or director must be filled by a Canadian. It is also mandatory that either the lead or second lead performer be Canadian. The cost criteria for a Canadian content production states that no less than 75 percent of the total of all costs for services provided in respect of producing the production was payable in respect of services provided to or by individuals who are Canadians. This amount does not include fees paid to the producer and the key creative personnel. Furthermore, no less than 75 percent of the total of all costs incurred for the post-production of the production, including laboratory work, sound recording, sound editing and picture editing, was incurred in respect of services provided in Canada. The guidelines for animated productions are very similar to the criteria for live-action productions, with some changes made to conform to the practices of animation production.

Some production genres are ineligible for the tax credit, including news programs, talk and game shows, sporting and awards events, reality television, productions that solicit funds, pornography, advertising, industrial or corporate productions, productions other than documentaries, all or substantially all of which consists of stock footage, and productions for which public financial support would, in the opinion of the Minister of Canadian Heritage, be contrary to public policy.

In addition, the tax credit may not be claimed where the Film or Video Production Services Tax Credit (PSTC) has been claimed.

On November 14, 2003, the government announced new measures with respect to the CPTC. You are encouraged to contact CAVCO for more details, or visit the Department of Finance Website at http://www.collectionscanada.gc.ca/webarchives/20071122013830/
http://www.fin.gc.ca/news03/03-058e.html.

Contact Information

Canadian Audio-Visual Certification Office
Department of Canadian Heritage
9th Floor, 25 Eddy Street
Gatineau QC K1A 0M5
Telephone: 819-934-9843
Toll free: 1-888-433-2200
Fax: 819-934-9828
E-mail: cavco_bcpac@pch.gc.ca
Website: http://www.pch.gc.ca/pgm/bcpac-cavco/index-eng.cfm

FILM OR VIDEO PRODUCTION SERVICES TAX CREDIT

The Film or Video Production Services Tax Credit (PSTC) is the second of two programs co-administered by the CAVCO and the CRA. The PSTC is a mechanism designed to encourage the employment of Canadians by a taxable Canadian- or foreign-owned corporation with a permanent establishment in Canada. The activities of the corporation must be primarily film or video production or production services. The program is designed to make Canada a more attractive place for Canadian and foreign film and video production, which brings significant benefits to the Canadian economy.

The tax credit is equal to 16 percent of salary and wages incurred after October 1997, 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. The refundable tax credit has no cap on the amount that can be claimed.

The total cost incurred for the production must exceed $1 million. In the case of series, the total cost must exceed $200,000 per episode - except in the case of episodes under 30 minutes, which must exceed $100,000 per episode.

Some production genres are ineligible for the tax credit, including news programs, talk and game shows, sporting and awards events, reality television, productions that solicit funds, pornography, advertising, and industrial or corporate productions.

In addition, the tax credit may not be claimed where the CPTC has been claimed.

Contact Information

Please see CAVCO contact information listed above.

CANADIAN STUDIES PROGRAM - DEVELOPMENT OF PRINT, FILM AND AUDIOVISUAL AND NEW MEDIA LEARNING MATERIALS

The Canadian Studies Program encourages Canadians to gain a better understanding of Canada, its history, stories, people and systems of government. Through its Funding Competition, the Program supports projects that ensure the availability and accessibility of new quality learning materials for use by educators and young Canadians. Eligible projects must focus on one or more of the following strategic themes and priority areas:

Strategic themes:

• Aboriginal Studies
• Governance and Citizenship
• Canada's Official Languages
• Canadian History Interpretation Skills
• Diversity and Multiculturalism in Canada

Priority areas:

• Slavery and the Abolition Movement in Canada
• Representative Government in Canada
• Indian Residential School System in Canada

Projects eligible for funding will support the development of learning materials on Canada in the following formats: print; film, audio-visual, and audio; and new media. The development of learning/ teachers' guides is also supported.

For more information, including the application deadline, applicants are invited to visit the Website below or to contact program staff. Since funding is allocated on a competitive basis, proposals that meet eligibility requirements may not necessarily receive funding.

Applicants are encouraged to discuss their project with a program officer prior to submitting an application.

Contact Information

Canadian Studies Program
Department of Canadian Heritage
12 York Street, 2nd Floor
Ottawa ON K1A 0M5
Telephone: 613-998-9030
Fax: 613-998-9008
Toll Free: 1-866-811-0055
E-mail: csp_pec@pch.gc.ca
Website: www.pch.gc.ca/canadianstudies

NORTHERN ABORIGINAL BROADCASTING

Northern Aboriginal Broadcasting (NAB) provides annual funding to Northern communications societies for the production and distribution of culturally relevant radio and television programming for Aboriginal people living in Canada's North.

In 2007-08, the NAB will provide approximately $7.9 million to communications societies that directly service half a million Aboriginal people. Radio programming produced by the societies reaches over 400 communities, predominantly via independent satellite networks. Television programming produced by the societies is broadcast on the national cable television network, the Aboriginal Peoples Television Network. The societies are located in the three territories and the northern regions of seven provinces.

Contact Information

Aboriginal Peoples' Program
Department of Canadian Heritage
15 Eddy Street
Gatineau QC K1A 0M5
Telephone: 819-994-3835
Fax: 819-953-2673
E-mail: autochtone_aboriginal@pch.gc.ca
Website: www.canadianheritage.gc.ca

BROADCASTING AND DIGITAL COMMUNICATIONS

Canada New Media Fund

The Canada New Media Fund, a Canadian Culture Online program administered by Telefilm Canada, supports the creation and distribution of interactive digital cultural content products.

The Product Assistance component provides conditionally repayable advances for the development, production and marketing of Canadian interactive digital cultural content products in both official languages that are intended for the general public.

The Sectoral components support, through conditionally repayable advances and non-repayable advances, a number of events and initiatives that contribute to industrial and professional development in all regions of Canada.

Contact Information

Telefilm Canada
360 St. Jacques Street
Suite 500
Mail and Deliveries - Suite 600
Montreal QC H2Y 1P5
Telephone: 514-283-6363
Toll free: 1-800-567-0890
Fax: 514-283-8212
E-mail: info@telefilm.gc.ca

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