Canadian Film or Video Production Tax Credit (CPTC)

Canadian Film or Video Production Tax Credit (CPTC) is sponsored by Canadian Heritage. Provides a fully refundable tax credit to producers of eligible Canadian film or video productions.

Canadian Film or Video Production Tax Credit (CPTC): Eligibility & How to Apply (2026) Open Source verified August 11, 2026 Canadian Film or Video Production Tax Credit (CPTC) Fully refundable credit for Canadian productions Canada Revenue Agency (CRA) Official source: canada.

ca Last Update: July 5, 2026 Latest change: CAVCO updated the list of acceptable online services for online-only CPTC productions, changing which platforms are accepted for the “shown in Canada” requirement. CPTC online service eligibility updated CAVCO updated the List of acceptable online services pursuant to Public Notice 2017-01, and the accepted platform list now includes additions and removals.

This affects which online-only productions can meet the “shown in Canada” requirement for CPTC applications, while the application deadline, intake window, contact email, and submission instructions remain unchanged. The supporting notices index also reflects a new 2026 bulletin entry related to CAVCO Online sign-in modernization, but no funding amounts or program terms changed.

Up to 25% of project cost Producers of eligible Canadian film or video productions. The Canadian Film or Video Production Tax Credit (CPTC) offers producers of eligible Canadian film or video productions a fully refundable tax credit at 25 per cent of qualified labour expenditure. It supports Canadian film and television programming and is jointly administered by CAVCO and the Canada Revenue Agency.

Moderate potential, but conditions must align.

Develop a new product or service Obtain certifications or accreditations Up to 25% of project cost Canada Revenue Agency (CRA) Canadian Audio-Visual Certification Office (CAVCO) Validate your eligibility Breakdown of Costs – Live Action Breakdown of Costs – Animation Declaration – Exemption for non-Canadian personnel in the producer role Declaration - Exemption for Non-Canadian Showrunner Declaration for a private corporation Canadian film or video production tax credit - Overview Application guidelines - Canadian Film or Video Production Tax Credit (CPTC) Application for a CAVCO Personnel Number Breakdown of Canadian Costs - Live Action Canadian Film or Video Production Tax Credit Canadian Film or Video Production Tax Credit Canadian Film or Video Production Tax Credit Canadian Film or Video Production Tax Credit CANADIAN FILM OR VIDEO PRODUCTION TAX CREDIT (2010 and later tax years) Producers of eligible Canadian film or video productions.

Corporations controlled by one or more tax-exempt persons. Corporations that are not primarily in the business of Canadian film or video production. Qualified labour expenditure.

Ineligible Costs and Activities Eligible geographic areas Corporations with a permanent establishment anywhere in Canada. There are evaluation and selection criteria for this grant.

The eligibility criteria include: Production must be considered Canadian according to the Canadian Audio-Visual Certification Office Minimum Canadian content requirements must be met Production costs must meet certain thresholds Completion and delivery deadlines must be adhered to Read the CPTC guidelines and recent public notices. Create a CAVCO Online account if you do not already have one.

Submit a complete application online, including the application fee and the required information and documentation.

CAVCO’s service standard for processing applications to the Canadian Film or Video Production Tax Credit (CPTC) and the Film or Video Production Services Tax Credit (PSTC) programs is 180 calendar days, from the day a complete application is received until the day the certificate is issued or denied, not including applicant delays. CAVCO’s performance target is that this standard will be met at least 85% of the time.

The CPTC is jointly administered by the Canadian Audio-Visual Certification Office (CAVCO) and the Canada Revenue Agency (CRA). A settlement agreement in the Sweet Class Action has been approved by the Federal Court. Frequently Asked Questions about the Canadian Film or Video Production Tax Credit (CPTC) Program What is the Canadian Film or Video Production Tax Credit (CPTC)?

The Canadian Film or Video Production Tax Credit (CPTC) offers producers of eligible Canadian film or video productions a fully refundable tax credit at 25 per cent of qualified labour expenditure. It supports Canadian film and television programming and is jointly administered by CAVCO and the Canada Revenue Agency. How much funding can be received?

Canadian Film or Video Production Tax Credit (CPTC) Funds up to 25% of admissible expenses. Who is eligible for the Canadian Film or Video Production Tax Credit (CPTC) program? To be eligible for the Canadian Film or Video Production Tax Credit (CPTC) program, you must: The production must be a Canadian film or video production that meets the requirements of the Income Tax Regulations.

This may include a treaty coproduction. What expenses are eligible under Canadian Film or Video Production Tax Credit (CPTC)? Who can I contact for more information about the Canadian Film or Video Production Tax Credit (CPTC)?

You can contact Canada Revenue Agency (CRA) by email at bcpac-cavco@pch. gc. ca or by phone at 1-888-433-2200.

Where is the Canadian Film or Video Production Tax Credit (CPTC) available? The Canadian Film or Video Production Tax Credit (CPTC) program is available across Canada. Is the Canadian Film or Video Production Tax Credit (CPTC) a grant, loan, or tax credit?

Canadian Film or Video Production Tax Credit (CPTC) is a Tax Credits Culture Grants and Funding Grants and Funding in Canada Innovation Grants in Canada Commercialization Grants in Canada