Canadian Film or Video Production Tax Credit (CPTC)
Eligibility & Details
What this program funds and who can apply
Program Description
Refundable tax credit of 25% on qualifying Canadian labour expenditure for Canadian-controlled corporations producing eligible Canadian film and video content. Productions must meet Canadian content requirements (10-point scale). Excludes news, sports, reality TV, game shows, and advertising. Stacks with provincial film tax credits for combined effective rates often exceeding 50%.
Eligibility Requirements
- Canadian-controlled corporation
- Producing eligible Canadian film or video content
- Must meet Canadian content requirements (10-point scale)
- Genres excluded: news, sports, reality TV, game shows, advertising, pornography
Quick Assessment
Funding Details
- Amount
- 25% refundable tax credit on qualifying labour expenditure
- Type
- Tax Credit
- Level
- Federal
- Co-Funding
- Up to 25% of eligible costs
- Deadline
- Ongoing
Program Scorecard
Competition, effort, and approval at a glance
Everything you need to win CPTC — $19
Not a marketing summary. The actual checklist, intel, and stack strategy reviewers look for.
- 6-document checklist with what each reviewer is actually checking
- 6-step application timeline with prep hours per step
- Insider tip from program officers on what separates winners
- 5-program stacking strategy to combine with compatible funding
- Success profile + evaluation criteria — exactly what reviewers score on
Applying for CPTC? Most founders end up needing more than one template — grab the Founder Pack ($59 · saves $27 vs separate) →
How to Win
Insider tips, common pitfalls, and what successful applicants look like
Insider TipThis stacks with provincial film tax credits (BC FIBC 40%, Ontario OFTTC 35%, Manitoba 65%, etc. ) for combined effective rates often exceeding 50%. Apply for CAVCO certification early — processing can take months. News, sports, reality TV, and pornography are excluded. Budget 2025 increased the 25% rate from earlier levels.
Success Profile
A Toronto-based production company making a Canadian feature film with $3M in qualifying Canadian labour, claiming $750,000 in federal CPTC plus $1.05M in Ontario OFTTC.
Evaluation Criteria
Entitlement-based — no competitive selection. CAVCO certifies eligibility based on: (1) Canadian content requirements — minimum 6 out of 10 points based on key creative positions filled by Canadians (Director 2pts, Screenwriter 2pts, Lead Performers 1pt each, DoP 1pt, Composer 1pt, Editor 1pt); (2) Canadian-controlled corporation status; (3) Eligible genre (excludes news, sports, reality TV, game shows, advertising, pornography); (4) Qualified labour expenditure calculation accuracy. If you meet the criteria, the credit is automatic — there is no merit-based evaluation or budget cap.
Application Playbook
Step-by-step process, required documents, and expenses
Application Steps
Required Documents 6
Eligible Expenses 8
- Salaries and wages paid to Canadian residents directly involved in the production
- Contractor fees paid to Canadian individuals or entities for production services
- Mandatory employment benefits (CPP, EI, workers' compensation) tied to eligible salaries
- Producer fees (subject to caps)
- Director fees (if Canadian)
- Key creative personnel compensation (if Canadian)
- Crew salaries across all production departments
- Post-production labour (editing, sound, VFX, colour correction)
Ineligible Expenses 7
- Non-labour costs (equipment rental, locations, materials, catering, travel)
- Payments to non-Canadian residents or entities
- Costs related to marketing, distribution, or financing
- Executive producer fees exceeding prescribed limits
- Amounts funded by other government assistance (must be deducted from the base)
- Production insurance premiums
- Legal and accounting fees not directly tied to production labour
Intake Periods
Ongoing — no intake periods or deadlines. Apply for CAVCO certification at any time during or after production. File the tax credit with your T2 return. The only hard deadline is the Part B certification window (24 months from first taxation year-end after start of principal photography, extendable to 42 months with T2029 waiver).
Deadline Notes
No deadline — available continuously. Apply for CAVCO certification early in production as processing can take several months. File the tax credit claim with your T2 return for the year production is completed.
Open Application Portal →Ineligible Organizations
- Non-Canadian corporations (corporation must be Canadian-controlled throughout the taxation year)
- Tax-exempt organizations or organizations controlled by tax-exempt persons
- Corporations that do not carry on a Canadian film or video production business as their primary activity
- Foreign-controlled subsidiaries operating in Canada
Funding Stack Strategy
Compatible programs, clawback risk, and combined funding potential
Compatible Programs
Clawback Risk
Low RiskHow CPTC Compares
Side-by-side with similar programs
| Program | Amount | Difficulty | Payment | Deadline |
|---|---|---|---|---|
| Canadian Film or Video Production Tax... | 25% | Moderate | Tax Credit Offset | Ongoing |
| BC Film Incentive (FIBC) | 40% | Moderate | Tax Credit Offset | Open |
| Manitoba Film and Video Production Ta... | Up to 65% (Cost-of-Salaries) or up... | Moderate | Tax Credit Offset | Open |
| Canada Media Fund | up to $250K | Hard | Mixed (Advance + Reimb.) | Ongoing (multiple... |
| Interactive Digital Media Tax Credit | 25% of eligible BC | Moderate | Tax Credit Offset | Ongoing |
Related Programs
Other programs you might be eligible for
Frequently Asked Questions
Quick answers to the questions founders most often ask about CPTC