Production Incentives
Production Incentives in Select 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)
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16% refundable tax credit based on eligible labour costs (production services)
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Quebec
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35% 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 to up to 65%.
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25% of all production costs incurred in Quebec (production services). An additional 20% 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 to up to 44%.
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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 producers. Regional bonus 10%.
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25% of all qualifying production costs incurred in Ontario (production services)
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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%)
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30% tax credit based on production costs incurred and paid for labour, goods and services in Manitoba that are directly attributable to the production of an eligible film
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B.C.
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35% refundable tax credit based on qualified B.C. eligible labour costs (regional, distant location, film training, digital animation and VFX bonuses may increase effective rate)
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33% production services tax credit based on qualified BC labour expenditues (regional, distant location, digital animation and VFX bonuses may increase effective rate)
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Nova Scotia
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Refundable tax credit calculated as 50% of eligible Nova Scotia labour. Regional credit of 10% of eligible N.S. labour if principal photography occurs outside metro Halifax region. Additional 5% frequent filming bonus.
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New Brunswick
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25% of eligible N.B. expenditures. 5% bonus on eligible N.B. expenditures for projects in eligible genres.
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*The Saskatchewan tax credit program has been terminated. As of September 30, 2013, SaskFilm will be assigning all of its rights and responsibilities to the Saskatchewan Ministry of Parks, Culture and Sport. Productions registered by SaskFilm prior to July 1, 2012 must submit final application before Jan. 1, 2015. |
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| Also visit https://ease.com/production-incentives-by-state for a thorough review of U.S.-based production incentives. | |
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Last Updated October 2015
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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