Film or Video Production Services Tax Credit (PSTC)
Key questions
How much does Film or Video Production Services Tax Credit (PSTC) pay?
Film or Video Production Services Tax Credit (PSTC) pays 16% of eligible local spend in Canada. Minimum qualifying spend is €1M. It is bankable, so lenders will typically cash-flow it.
Who is eligible for Film or Video Production Services Tax Credit (PSTC)?
Film or Video Production Services Tax Credit (PSTC) is open to TV series. Eligible structures include official co-productions and service productions shooting in the territory. Must be an eligible production corporation, meet prescribed cost minimums, and not fall under excluded genres.
When is the next Film or Video Production Services Tax Credit (PSTC) deadline?
Film or Video Production Services Tax Credit (PSTC) accepts applications on a rolling basis, so there is no fixed deadline.
How do you apply for Film or Video Production Services Tax Credit (PSTC)?
Applications for Film or Video Production Services Tax Credit (PSTC) 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
Must employ Canadian residents to perform work in Canada
Overview
A 16% refundable tax credit on qualified Canadian labour expenditures incurred by eligible production corporations for film and video production services provided in Canada by Canadian residents.
Eligible formats
Eligibility
Must be an eligible production corporation, meet prescribed cost minimums, and not fall under excluded genres. Production must employ Canadian residents in Canada.