Updated June 2026 · Verified against Canadian Audio-Visual Certification Office (CAVCO) / CRA guidelines
✓ First-Timer Friendly Tax Credit Offset Est. 1995
Tax Credit Federal Active

Canadian Film or Video Production Tax Credit (CPTC)

Canadian Audio-Visual Certification Office (CAVCO) / CRA
Maximum Credit
25% rate
Ongoing
Visit Official Program →
Difficulty
Moderate
Payment
Tax Credit Offset
Trend
Stable
First-Timers
Friendly ✓
Credit rate
25%
Canadian Film or Video Production Tax Credit (CPTC) provides a 25% refundable tax credit on qualifying labour expenditure. Refundable tax credit of 25% on qualifying Canadian labour expenditure for Canadian-controlled corporations producing eligible Canadian film and video content. Applications are accepted on an ongoing basis.
Eligibility check

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Eligibility & Details

What this program funds and who can apply

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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
Provinces
All Provinces
Industries
Film Media Creative Industries Arts Culture
Business Stage
Startup Growth Established Expansion

Quick Assessment

Difficulty
Moderate
Competition
Low
First-Timer
Friendly

Funding Details

Amount
25% refundable tax credit on qualifying labour expenditure
Type
Tax Credit
Level
Federal
Credit rate
Up to 25% of eligible costs
Deadline
Ongoing

Program Scorecard

Competition, effort, and approval at a glance

Competition
Low
Deadline
Ongoing
Approval
Entitlement
Accessibility
3/5

Moderate — standard application process

Competition
1/5

Low competition — good odds of approval

Difficulty
3/5

Moderate — standard requirements

Approval Rate
Processing Time
Budget Trend
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How to claim

Insider tips, common pitfalls, and what successful applicants look like

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Insider Tip

This stacks with provincial film tax credits (BC FIBC 40%, Ontario OFTTC 35%, Manitoba 65%, etc.) for combined effective rates often exceeding 50%.

Premium See what trips up most applicants for this program — and how to avoid it.

Success Profile

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Evaluation Criteria

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Premium The pitfalls, the checklist and the reviewer notes are in the Playbook below. See what it includes ↓
What's in this Playbook

Everything you need to claim CPTC

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Application Playbook

Step-by-step process, required documents, and expenses

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Application Steps

1 Verify Eligibility Confirm your company is a Canadian-controlled corporation. Assess whether the production meets Canadian content requirements (minimum 6/10 points). Confirm the genre is eligible (news, sports, reality TV, game shows, advertising, and pornography are excluded).

Required Documents 6

✓ CAVCO application form with production details
✓ Canadian content point scale assessment

Eligible Expenses 8

Ineligible Expenses 7

Claim timing

Deadline Notes

Ineligible Organizations

Premium The full guide for this program also covers:
  • 5 more application steps
  • 4 more required documents
  • 8 eligible expenses
  • 7 ineligible expenses
  • Claim timing
  • Deadline notes
  • Ineligible organizations

Funding Stack Strategy

Compatible programs, clawback risk, and combined funding potential

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Compatible Programs

BC Film Incentive (FIBC) Ontario Film and Television Tax Credit (OFTTC) Manitoba Film and Video Production Tax Credit Canada Media Fund (CMF) Telefilm Canada Production Financing
Combined Funding Potential See your total funding potential

Clawback Risk

Low Risk
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How CPTC Compares

Side-by-side with similar programs

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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
Ontario Film and Television Tax Credi... 35% of eligible Ontario Moderate Tax Credit Offset Ongoing (applied per...
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...

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Other programs you might be eligible for

Free
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$5K–$50K · Provincial
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Ontario Cultural Attractions Fund (OCAF)

Partially repayable investment (typically $50,000–$300,000... · Provincial
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Ontario — Marquee Event Program

Up to $3M · Provincial

Frequently Asked Questions

Quick answers to the questions founders most often ask about CPTC

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Can I apply if my production is a reality TV show?
No — reality TV is excluded from CPTC eligibility. Eligible genres must meet Canadian content requirements (10-point scale) and exclude news, sports, reality TV, game shows, and advertising.
What's the typical award amount for a $1M production?
For a $1M production with $500k in qualifying Canadian labour, the CPTC would be $125k (25%). Combined with provincial credits, total could exceed $200k.
How long does CAVCO certification take?
CAVCO certification processing can take several months — apply early in production, not after completion. File the tax credit claim with your T2 return for the year production is completed.
Do I need to be incorporated to qualify?
Yes — only Canadian-controlled corporations qualify. Sole proprietors, partnerships, and non-Canadian entities are ineligible for CPTC.
Can I stack CPTC with provincial film credits?
Yes — CPTC stacks with provincial credits like BC FIBC (40%), Ontario OFTTC (35%), and Manitoba (65%) for combined effective rates often exceeding 50%.

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