FILM PRODUCTION INCENTIVES IN CANADA

Canada Tax Incentives Map

Canada has had a long-standing and vital production tax credit program since 1997. In addition to a national credit, many of the provinces throughout the country have additional tax credits producers may take advantage of, including incentives for VFX and animation. Learn how to maximize all Canada can offer your shoot by clicking on the Variety 411 production incentive module now!

British Columbia Alberta SK Manitoba Ontario Quebec NL Yukon Northwest Territories Nunavut NB NS
Incentive Type
 
Transferable Tax Credit
 
Multiple Incentive
 
Tax Rebate
 
Cash Grant
 
Tax Credit
 
Refundable Tax Credit
 
Production incentive
 
Refundable corporate income tax credit
 
Transferable and non transferable tax credit
 
Development Incentive
 
Performance Incentive
 
Payroll Credit
 
Production Credit
 
Cash Rebate
 
Tax Grant
 
No Incentive Program

Alberta

Feature Films, TV series, TV single work, Interactive projects
29
National Productions, Coproductions
34 000€ %

British Columbia

Feature Films, TV series
35
National Productions, Coproductions, Special Effects
75 %
At least 75% of principal photography in BC (except for inter-provincial coproductions) / For official Treaty coproduction, 20% of Canadian share must be BC qualifiying expenses

Manitoba

Feature Films, TV series, TV single work, Web project, Shorts, Virtual reality, Digital content
30
National Productions, Coproductions, Foreign Productions, Special Effects
Filming outside of MAN is possible if required by the production, but only MAN expenditures are eligible

New Brunswick

Feature Films, TV series, TV single work
30
National Productions, Coproductions, Foreign Productions
Service production: 50% of total production, based on total production costs – section B of the “movie magic” table – must take place in NB

Newfoundland and Labrador

Feature Films, TV series
40
National Productions, Coproductions, Foreign Productions
25 %
No obligation of shooting days in the region

Nova Scotia

Feature Films, TV series, TV single work
26
National Productions, Coproductions

Northwest Territories

Nunavut

Feature Films, TV series, TV single work, Web project
27
National Productions, Coproductions
25 000 CAD %

Ontario

Feature Films, TV series, TV single work
18
National Productions, Coproductions, Foreign Productions, Special Effects
No minimum

Prince Edward Island

Quebec

Feature Films, TV series, TV single work, Web project, Shorts, Virtual reality
20
National Productions, Coproductions, Foreign Productions, Special Effects

Saskatchewan

Yukon

Feature Films, TV series, TV single work, Web project, Shorts, Virtual reality, Multimedia, Digital content, New Technologies
25
National Productions, Coproductions, Foreign Productions
No requirement

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