Updated June 2026 · Verified against Canadian Audio-Visual Certification Office (CAVCO) / CRA guidelines
Tax Credit Offset
Tax Credit Federal Active

Film or Video Production Services Tax Credit (PSTC)

Canadian Audio-Visual Certification Office (CAVCO) / CRA
Maximum Credit
16% rate
Ongoing
Visit Official Program →
Difficulty
Easy
Payment
Tax Credit Offset
Trend
Stable
First-Timers
—
Credit rate
16%
Film or Video Production Services Tax Credit (PSTC) provides a 16% refundable tax credit on qualifying Canadian labour. Refundable tax credit of 16% on qualifying Canadian labour expenditure for taxable Canadian corporations providing film and video production services in Canada. 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 16% on qualifying Canadian labour expenditure for taxable Canadian corporations providing film and video production services in Canada. Unlike the CPTC, there is no Canadian content requirement — this credit is designed to attract foreign productions to shoot in Canada. Minimum total production cost of $1M per project (or $100K-$200K per episode for series).

Eligibility Requirements

  • Taxable Canadian corporation providing production services in Canada
  • No Canadian content requirement
  • Total production cost must exceed $1,000,000 (or $100,000-$200,000 per episode for series)
  • Must obtain CAVCO Accreditation Certificate
Provinces
All Provinces
Industries
Film Media Creative Industries
Business Stage
Growth Established Expansion

Quick Assessment

Difficulty
Easy
Competition
Low
First-Timer
Not rated

Funding Details

Amount
16% refundable tax credit on qualifying Canadian labour
Type
Tax Credit
Level
Federal
Credit rate
Up to 16% of eligible costs
Deadline
Ongoing

Program Scorecard

Competition, effort, and approval at a glance

Competition
Low
Deadline
Ongoing
Approval
Entitlement
Accessibility
4/5

Accessible — straightforward requirements

Competition
1/5

Low competition — good odds of approval

Difficulty
2/5

Easy — minimal documentation

Approval Rate
Processing Time
Budget Trend
Premium See your real odds, processing time and budget trend for this program — and exactly what it takes to win it.

How to claim

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

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Insider Tip

Unlike CPTC, there's no Canadian content requirement — this is designed for foreign productions shooting in Canada.

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

Success Profile

Premium See what successful applicants for this program actually look like.
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 PSTC

Not a marketing summary. The actual checklist, intel, and stack strategy reviewers look for.

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Application Playbook

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

Premium 6 steps 4 docs

Application Steps

1 Register with CAVCO via PCH Service Registration Complete the Canadian Heritage (PCH) Service Registration by selecting 'CAVCO – Tax Credit Programs'. Agree to the CAVCO Privacy Statement, complete personal User Registration, and wait for a PIN by email. Activate registration by logging in and entering the PIN.

Required Documents 4

✓ CAVCO Accreditation Certificate application
✓ Canadian labour expenditure breakdown

Eligible Expenses 5

Ineligible Expenses 8

Deadline Notes

Premium The full guide for this program also covers:
  • 5 more application steps
  • 2 more required documents
  • 5 eligible expenses
  • 8 ineligible expenses
  • Deadline notes

Funding Stack Strategy

Compatible programs, clawback risk, and combined funding potential

Premium 5 partners

Compatible Programs

BC Production Services Tax Credit Ontario Production Services Tax Credit (OPSTC) Manitoba Film and Video Tax Credit Quebec Film and Television Production Tax Credit Location-Specific Bonuses
Combined Funding Potential See your total funding potential

Clawback Risk

Low Risk

Premium See which programs combine with this one — and how much more you could get.

How PSTC Compares

Side-by-side with similar programs

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Program Amount Difficulty Payment Deadline
Film or Video Production Services Tax... 16% Easy Tax Credit Offset Ongoing
BC Production Services Tax Credit (PSTC) 36% Moderate Tax Credit Offset Open (rate increased to...
Ontario Production Services Tax Credi... 21.5% refundable credit on all... Moderate Tax Credit Offset Ongoing (applied per...
Interactive Digital Media Tax Credit 25% of eligible BC Moderate Tax Credit Offset Ongoing
Creative Industries Funding Varies Moderate Reimbursement Ongoing (multiple...

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Up to $15K · Provincial

Frequently Asked Questions

Quick answers to the questions founders most often ask about PSTC

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Can I claim this if my production is foreign-owned?
Yes, foreign-owned productions qualify if they're provided by a Canadian corporation and meet the $1M Canadian labour spend requirement. No Canadian content needed — this is designed for foreign productions.
What's the minimum Canadian labour spend?
$1 million per project, or 75% of total production cost if less than $1M. For series, $100k-$200k per episode must be spent on Canadian labour.
How much can I realistically get?
16% of qualifying Canadian labour spend. For a $10M production with $5M Canadian labour, that's $800k federal credit. Stacks with provincial credits like BC's 36% for up to 52% total.
Why do applications fail?
Missing CAVCO accreditation certificate, not meeting the $1M Canadian labour spend, or claiming ineligible production types like advertising.
Do I stack with other credits?
Yes, stacks with all provincial production services credits (BC 36%, Ontario 21.5%, etc.) and location bonuses for a combined 40-55% total credit on Canadian labour.

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