Canadian Jurisdictions
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Incentives
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Canada (Federal)
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25% refundable tax credit based on eligible labour costs (Canadian Content) – CPTC Credit.
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16% refundable tax credit based on eligible labour costs (production services) – PSTC.
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Quebec
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28% refundable tax credit based on eligible labour costs (Quebec Content). Regional bonus, French language bonus, bonus for productions which do not benefit from institutional financial assistance, VFX bonus, etc. may serve to increase the effective rate. Labour expenses are capped at 50% of total production costs. |
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20% of all production costs incurred in Quebec (production services). An additional 16% enhancement for VFX, digital animation and green-screen shooting, when combined with federal production services tax credit brings the effective rate for any eligible production up to 36%.
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Ontario
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35% refundable tax credit based on eligible labour costs (Ontario content). Enhanced rate of 40%for first time productions. |
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Additional10% regional bonus for productions shot or animated in Ontario region.
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21.5% of all qualifying productions costs incurred in Ontario (production services)
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18% refundable tax credit based on eligible Ontario labour expenditures on computer animation and VFX.
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Alberta
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22% or 30% tax credit on eligible production and labour costs.
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Manitoba
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45% refundable tax credit based on eligible labour costs (frequent filmer bonus, Manitoba producer bonus and rural and northern bonus may increase rate to 65%). |
| 38% tax credit based on production costs incurred and paid for labour, goods and services in Manitoba that are directly attributable to the productions of an eligible film. | |
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British Columbia
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35% refundable tax credit based on eligible scriptwriting expenditures directly. |
35% refundable tax credit based on qualified BC eligible labour costs, with the possibility of bonuses for:
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New Brunswick
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Up to 40% of eligible labour costs or an all spend incentive, with 25% of New Brunswick expenditures for variety and service productions or 30% of expenditures for New Brunswick based productions or co-productions.
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New Foundland & Labrador
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The lesser of 40% of qualified expenditures or 25% of the total production costs
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Northwest Territories
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25% cash rebate for eligible NWT expenditures. |
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Additional 15% rebate for recognized positions or NWT resident receiving on-set training.
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Nova Scotia
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32% refundable credit on eligible Nova Scotia expenditures (including labour, goods and services) through the Nova Scotia Film and Television Production Incentive Fund. |
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Up to 60% tax credit on labour associated with the development of digital animation, and an additional labour bonus of 17.5% on animation-specific activities. |
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Nunavut
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27% rebate on eligible Nunavut production goods and service costs for productions that are majority Nunavut ownership. |
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17% rebate on eligible Nunavut production goods and service costs for productions that are equal or minority Nunavut ownership. |
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Prince Edward Island
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32 - 35% rebate on eligible PEI expenditures. |
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Saskatchewan
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Increased budget to $10 Million towards funding film and television productions in Saskatchewan for the 2022-2023 fiscal year.
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Yukon
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Up to 25% rebate of eligible Yukon expenditures. |
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Up to 25% rebate on wages paid for Yukon labour.
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50% rebate for commercials and documentary productions on travel costs.
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Last Updated August 2022 Disclaimer: These incentives charts are provided, in summary form, for informational purposes only and are not intended as, nor do they constitute, legal or accounting advice. SEBLS does not guarantee the accuracy or completeness of the information and users are advised to seek appropriate professional counsel to understand and adapt this information to their particular needs and circumstances. Many jurisdictions offer of variety of soft money incentives and bonuses not reflected in this compilation. Incentive programs are subject to eligibility requirements which vary from jurisdiction to jurisdiction.
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