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FILM INCENTIVES

CANADA


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ALBERTA

Alberta Film

  • The Alberta Film Development program is a formula grant which provides producers with a contribution of 14% - 23% of TOTAL eligible production expenditures made in the province (equivalent to a labour tax credit of 23-42%).

  • Available to local, national and international producers, the grant increases with Albertan ownership and the employment of Albertan key creative personnel.

  • This government guaranteed grant is accepted at face value by most financial institutions.

Calgary Film Commission

  • Productions in the Calgary region can access provincial and federal programs providing eligibility requirements.

BRITISH COLUMBIA

Columbia Shuswap Film Commission

Northern British Columbia Film Commission

  • The Province of BC offers an 18% rebate on BC labour.

  • Canadian government offers a 16% rebate on Canadian labour.

  • The province also offers an additional 6% rebate on BC labour, for those projects that film outside of Vancouver.

Okanagan Film Commission

  • Productions in British Columbia can access a variety of provincial and federal tax credit programs and if eligibility requirements are met, a producer can combine them to access exceptional savings.

NEW BRUNSWICK

New Brunswick Film

  • 40% Labour Tax Credit

NOVA SCOTIA

Nova Scotia Film Development Corporation

  • Tax credit calculated at 35% of eligible Nova Scotia labour costs for productions that occur in the Halifax region or 40% of eligible labour costs for those that occur in other regions of the province.
  • An additional 5% frequent filming bonus to companies for a third project that commences principal photography within a two-year period.

ONTARIO

Hamilton Film Office, Ontario, Canada

  • See Province of Ontario Website for details.

Ontario Media Development Corporation

  • The Ontario Production Services Tax Credit (OPSTC)

    • 18% tax credit for film and television productions which include joint ventures that do not fall under an international treaty.

  • The federal Government

    • 16% tax credit on foreign productions and 25% on domestic productions of Canadian labour costs that can be bundled with the Ontario tax credit.

  • Agreements with 53 countries make it easy to co-produce with Ontario producers.

    • The Ontario Film and Television Tax Credit (OFTTC) is a 30% credit for certified international treaty film and television productions.

    • A regional bonus of 10% will be added to the credit rate for productions that shoot in Ontario outside the greater Toronto area.

    • If you have a computer animated production, you may be eligible for an additional 20% tax credit on eligible labour expenditures.

    • That’s on top of the existing OFTTC or OPSTC. With NO individual cap per production and NO limit on the number of productions that can access our credits, you know up front how much to expect.

Toronto Film and Television Office

QUEBEC

Quebec Film and Television Council

  • 20%, 20%,16%, +... Film or Video Production Services Tax Credit.

    • At both the provincial and federal levels, the tax incentives are based on admissible labour expenditures.

    • The producer is not required to release the film in Québec.

  • In Québec, the tax credit corresponds to 20% of labour expenditures paid to Québec residents or Québec companies, with no prescribed limit.

  • At the federal level, the tax incentive is 16%, net of any assistance, of eligible labour expenditures within Canada (CISP).

    • This amount is grinded to the Québec rate, offering the producer a net benefit of nearly 33% on all labour spend.

  • Another 20% tax credit exists for digital special effects (VFX) and computer animation.

    • This additional tax credit is labour based, and is compounded to the provincial and federal tax credits above.

  • A “green screen” enhancement tax credit, which could amount up to 20% of eligible labour expenditures related to these activities.

    • Depending on the amount of chromatic screen filming for which the shots are then post-produced in Québec.

    • The only other condition is that a prior work agreement is established with a Québec visual effects company.

YUKON

Yukon Film & Sound Commission

NOTE: Yukon's Program is a REBATE and not a tax credit. Yukon Funds are delivered to the production within 8 WEEKS of receiving all required accounting.

  • LABOUR REBATE

  • The 35% Labour Rebate for dedicated Yukon labour working directly for the production.

    • For example, in addition to production crew members, the pilot’s portion of a helicopter rental would apply.

    • Yukon labour content must equal or exceed 25% of the total person days on the Yukon portion of the production (in reality, Yukon labour content will probably be much higher; directors rave about the Yukon crew and producers will save themselves money and time by filling their roster with experienced Yukon residents).

    • Eligible Yukon labour costs are capped at 50% of total Yukon expenditures..

  • TRAVEL REBATE

    • This rebate applies to up to 50% of the cost of travel from Vancouver, Calgary or Edmonton to Whitehorse.

    • The rebate is capped at the equivalent of $2,000 per Yukon production day, to a maximum of $15,000. We also have a Training Rebate rebate available.

 

 


 

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