Canadian Film or Video Production Tax Credit (CPTC)
Program Guidelines and Application Forms
Canadian Film or Video Production Tax Credit
For a production to qualify as Canadian content for tax credit through CAVCO, the production must meet specific criteria for key creative personnel and production costs, which are outlined in our guidelines.
The CPTC is available at a rate of 25 percent of the qualified labour expenditure. 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. Therefore, the tax credit could provide a maximum refund of up to 15 percent of the cost of production, net of assistance.
You can apply for the Canadian film or video production tax credit by downloading the application below (Form 01F01) and submitting it by mail, however, you are encouraged to set up an account and Apply Online.
Guidelines
CPTC Guidelines (01G01)Forms
CPTC Application (01F01)
Breakdown of Costs - Live Action (01F21)
Breakdown of Costs - Animation (01F22)
Non-Canadian Courtesy Credit Affidavit (01F12)
Non-Canadian Showrunner Affidavit (01F13)
Waiver Declaration (01F15)
Private Company Declaration (01F16)
Claiming a Canadian Film or Video Production Tax Credit (T1131)
Electronic screen credit
[ CAVCO's Homepage ]
Note:
To access the Portable Document Format (PDF) version you must have a PDF reader installed. If you do not already have such a reader, there are numerous PDF readers available for free download or for purchase on the Internet:
Please note that all saveable and fillable PDF forms require Adobe Acrobat Reader version 8.1 or higher.