Newfoundland and Labrador

Canada - Alberta

NameCA - Newfoundland and Labrador Film and Video Tax Credit
FundNewfoundland and Labrador Film Development Corporation
TypeProduction Incentive
Project typesFeature Films, TV series
Nature of projectFiction, Animation, Documentary
Funding calculation % of QE upto40
Funding calculation infoThe lesser of 40% of QE or 25% of total production budget / Possible bonus for non resident mentor's salary / max. 4M CAD over a 12 month period / Total production costs reduced by government assistance (other than from the Canada Television Fund, Telefilm Canada, the Newfoundland and Labrador Film Development Corporation and the National Film Board)
Qualifying expenses infoResidency requirement can be waived when a qualified resident person is not available; and the non-resident person serves as a mentor of a resident of the province. In this case, 75% of the mentor’s salary and 100% of the resident mentored person’s salary is eligible for the tax credit
Nature of fundingAutomatic
Recoupement positionProducer allowed to recoup the amount of the tax credit as his own investment
Who can applyProduction company registered in the region/state
Who can apply infoApplicant must be incorporated under the Corporations Act or an Act of the Parliament of Canada or of the legislature of a province. Must have permanent establishment in the Province
All year roundYes
When to apply infoTwo part application process: 1) Part I application form and all related documentation must be received on or before principal day of photography, 2) Part II: application form and all related documentation must be received after post-production has been completed / If production cost > 500 000 CAN, an independent audit of the production cost report is required
Tax typeTax Credit
Financial supportNational Productions, Coproductions, Foreign Productions
Minimum qualifying expenses25 %
Minimum qualifying expenses infoof total salaries and wages paied to NFL eligible labor
Minimum shooting days infoNo obligation of shooting days in the region
Individuals paying income tax inNewfoundland and Labrador
Service companies paying taxes inNewfoundland and Labrador

Contact Details

Name: Chris Bonnell
Phone:+1 709 738 34 56