Canadian Film or Video Production Tax Credit (CPTC)
Key questions
How much does Canadian Film or Video Production Tax Credit (CPTC) pay?
Canadian Film or Video Production Tax Credit (CPTC) pays 16–25% of eligible local spend in Canada. Public funding is limited to 60% of the budget. It is bankable, so lenders will typically cash-flow it.
Who is eligible for Canadian Film or Video Production Tax Credit (CPTC)?
Canadian Film or Video Production Tax Credit (CPTC) is open to TV series, documentaries, animation and short films. Eligible structures include official co-productions and service productions shooting in the territory. Projects must pass a cultural test.
When is the next Canadian Film or Video Production Tax Credit (CPTC) deadline?
The next Canadian Film or Video Production Tax Credit (CPTC) deadline is 4 Feb 2027 (application deadline). The fund runs 5 sessions a year.
How do you apply for Canadian Film or Video Production Tax Credit (CPTC)?
Applications for Canadian Film or Video Production Tax Credit (CPTC) go to Canadian Audio-Visual Certification Office (CAVCO) / Canada Revenue Agency (CRA) through its online application portal. Payment usually follows about 12 months after completion. PULPSCREEN last verified these details on 5 Apr 2026.
Territorial spend requirement
75% Canadian content requirement applies to both production services and post-production costs
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
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.