TAX CREDIT
Canadian Film or Video Production Tax Credit (CPTC)
Canadian Audio-Visual Certification Office (CAVCO) / Canada Revenue Agency (CRA)
Last verified 5 Apr 2026 · 14 days ago
16–25%
Max public funding
60%
Sessions/year
5
Payment timing
12 months
Reliability
Good
Bankability
Bankable
Territorial spend requirement
75% Canadian content requirement applies to both production services and post-production costs
75% of grant in regional spend
Overview
The Canadian Film or Video Production Tax Credit (CPTC) is a refundable corporate tax credit at 25% of qualified labour expenditure, designed to encourage the creation of Canadian film and television programming and develop an active domestic independent production sector.
Eligible formats
tv seriesdocumentaryanimationshort film
Eligibility
Must be a qualified Canadian corporation with Canadian copyright ownership, meet key creative points requirements, have Canadian producers, meet 75% Canadian cost requirements, and ensure Canadian control over exploitation rights.
● Co-production eligible● Service work eligible● Cultural test required● VFX eligible
Upcoming deadlines
21 May 2026Application deadline
1 Aug 2026Application deadline
1 Oct 2026Application deadline
4 Feb 2027Application deadline
8 Feb 2027Application deadline
Source: Canadian Audio-Visual Certification Office (CAVCO) / Canada Revenue Agency (CRA) · verified 5 Apr 2026