Entertainment & Business Law Services - Sisto

Canadian Jurisdictions

 
Jurisdiction
 
Incentives
Canada (federal)
25% refundable tax credit based on qualified labour costs (Canadian content).
16% refundable tax credit based on qualified Canadian labour costs (production services).
 
Quebec1

36% or 40% refundable tax credit based on qualified Quebec labour costs (Quebec content) for French language and giant-screen films. In addition, a regional bonus and a bonus for productions that do not benefit from institutional financial assistance may serve to increase the effective rate up to 56%.

28% or 32% refundable tax credit based on qualified Quebec labour costs (Quebec content) for non-French language nor giant-screen films. In addition, a regional bonus, a bonus for productions that do not benefit from institutional financial assistance and a computer animation and special effects bonus may serve to increase the effective rate up to 56%.

20% refundable tax credit based on qualified Quebec production costs (production services). In addition, an enhancement for qualified labour directly attributable to computer animation and special effects may serve to increase the effective rate up to 36%.
 
Ontario2
 
35% refundable tax credit based on eligible Ontario labour costs (Canadian content). In addition, an enhanced rate of for first time producers, a regional bonus, and a computer animation and special effects bonus may serve to increase the effective rate up to 68%.
21.5% refundable tax credit based on all qualified Ontario production costs (production services). In addition, qualified labour costs directly attributable to computer animation and special effects may serve to increase the effective rate up to 39.5%
 
Alberta
25% to 29% grant based on eligible Alberta production costs. In addition, thirty consecutive Alberta shoot days or three hundred person hours for animation /digital projects may serve to increase the effective rate up to 26% or 30%.
 
British Columbia
 
35% refundable tax credit based on qualified B.C. labour costs (Canadian content). In addition, regional, distant location, training, and digital animation, visual effects and post-production credits may serve to increase the effective rate up to 100% or 101%.
28% or 33% refundable tax credit based on qualified B.C. labour costs (production services). In addition, a regional credit, distant location credit, and digital animation, visual effects and post production credit may increase the effective rate up to 57.5% or 62.5%.

 

Manitoba 
45% refundable tax credit based on eligible Manitoba labour costs. In addition a, regional credit, frequent filming bonus and producer bonus may increase the effective rate up to 65%.
30% refundable tax credit based on eligible Manitoba production costs.

 

 

 
New Brunswick 
 
40% of eligible New Brunswick labour costs.
25% or 30% of eligible New Brunswick production costs.

 

 

 Newfoundland and Labrador 
40% refundable tax credit based on eligible Newfoundland and Labrador labour costs. 

 

 

 
Northwest Territories 
 
25% labour/training rebate for eligible NWT labour. In addition, a rebate for recognized positions or NWT resident candidates receiving on set-training may serve to increase the effective rate up to 40%.
25% expenditure rebate for all good and services that qualify as NWT spending purchased and consumed in the NWT. In addition, a rebate for good and services for production shooting outside Yellowknife city limits may serve to increase the effective rate up to 40%.

10% travel rebate for travel costs to and from the NWT from anywhere in the world and a 35% travel rebate for travel costs within the NWT.

 

 

 Nova Scotia

26% of eligible Nova Scotia production costs for indigenous production and co-productions. In addition, location of principal photography and duration of shoots may increase the effective rate up to 32%.

25% of eligible Nova Scotia production costs. In addition, location of principal photography and duration of shoots may increase the effective rate 31%.

 

 

Nunavut 

17% or 27% rebate on the total eligible costs for production goods and services purchased and consumed in Nunavut depending on Nunavut ownership. In addition, employing and training key creative personnel who are Nunavut residents and if the production is produced or versioned into the Inuktitut/ language may serve into increase the effective rate up to 30% or 40%.

 

 

 Prince Edward Island 
The province of P.E.I. does not offer a specific film or television incentive program.3

 

 

Saskatchewan4 
30% production grant of eligible Saskatchewan expenses.

 

 

 
 Yukon
  

Yukon Film Production Fund:

30% of Yukon expenditures for productions solely controlled by a Yukon resident or corporation.

30% of Yukon expenditures for co-productions.

Yukon Film Locations Incentive Programs:

25% Yukon spend rebate for eligible Yukon production costs.

25% training rebate for eligible trainer wages for the period during which actively transferring skills to a Yukon trainee.

50% travel rebate for travel costs from Vancouver, Edmonton or Calgary to Whitehorse.

Training rebate up to 25% of eligible trainer wages for the period during which actively transferring skills to a Yukon trainee.
Travel rebate up to 50% of travel costs from Vancouver, Edmonton or Calgary to Whitehorse.

 

 


[1]For the Quebec Film and Television Production Tax Credit, the lower rates apply to productions for which an application is submitted: (i) before March 27, 2015; or (ii) after March 26, 2015, for productions in a new film category “films adapted from a foreign format”.

[2] The 2015 Ontario Budget introduced changes to reduce the Ontario Production Services Tax Credit (OPSTC) and Ontario Computer Animation and Special Effects Tax Credit (OCASE) rates for expenditures incurred after April 23, 2015. However, the Ontario Government has grandfathered the tax credit rates of 25% and 20% for the OPSTC and OCASE, respectively, for eligible expenditures incurred after April 23, 2015 and before August 1, 2016 for productions that meet certain criteria.

[3] Although PEI does not offer a specific film and television tax credit program, it does offer a significant non-tax incentive in the form of the “Prince Edward Island Innovation and Development Labour Rebate”, which provides rebates of 25% of eligible salaries and wages paid in connection with the development and/or commercialization of new products, processes and services that will be sold primarily beyond the borders of Prince Edward Island.

[4] The Saskatchewan tax credit program has been terminated. As of September 30, 2013, SaskFilm assigned all of its rights and responsibilities to the Saskatchewan Ministry of Parks, Culture and Sport.


 

 

Last Updated April 2017

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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