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Telefilm Canada’s title and logo are official trademarks of the Corporation. No logo may be copied, redistributed and/or republished without the expressed consent of Telefilm Canada. The animated logo shall be included in the Project’s opening credits for its exploitation in theatres and on all platforms in Canada. Official version* JPEG file.
- On This Page
- Overview
- Administration of The CPTC Program
- Corporate Eligibility Requirements
- Copyright Ownership
- Ineligible Production Genres
- Treaty Coproductions
- Key Creative and Producer-Related Personnel
- Financial Information
What is the Canadian Film or Video Production Tax Credit?
The Canadian Film or Video Production Tax Credit (CPTC) is a refundable corporate tax credit designed to encourage the creation of Canadian film and television programming and the development of an active domestic independent production sector in Canada. The CPTC program is jointly administered by the Department of Canadian Heritage, through the Canadian Audio-Visual Certification Office (CAVCO), and by the Canada Revenue Agency (CRA). The CPTC is governed by section 125.4 of the Income Tax A...
What information is in these guidelines?
These guidelines focus on the requirements a production must meet to be certified as a Canadian film or video production under the CPTC program. They also explain how the tax credit for a production is calculated, and the CRA’s role in reviewing claims for the tax credit following the certification of a production through CAVCO.
Who can apply for the CPTC?
The CPTC is available only to a Canadian production company that is a qualified corporation. A qualified corporation is one that is throughout a given taxation year a prescribed taxable Canadian corporation with a permanent establishment in Canada, and that primarily carries on the activities of a Canadian film or video production business. A Canadian film or video production in this context is a production meeting the requirements of section 1106 of the Regulations.
1.01 Contacting CAVCO
Information relevant to the CPTC program, including program guidelines, forms, and the online application portal, is available on CAVCO’s website. Contact information: Canadian Audio-Visual Certification Office (CAVCO) Canadian Heritage 15 Eddy Street Gatineau, Quebec K1A 0M5 Telephone: 1. 1-888-433-2200 (toll-free) Fax: 1. 1-819-934-8958 TTY: 1. 1-888-997-3123 E-mail: 1. bcpac-cavco@pch.gc.ca Website: 1. canada.ca/cavco
1.02 Overview
On behalf of the Minister of Canadian Heritage, CAVCO issues certificates for productions meeting all certification requirements under the CPTC program. (See section 1.03) Production companies submit these certificates to the Canada Revenue Agency (CRA), as part of their T2 Corporation Income Tax Returns, to receive the tax credit. (See section 1.04)
2.02 Qualified Corporation
A company applying for the tax credit under the CPTC program must be a “qualified corporation,” as defined in the Act. Under this definition, a corporation must be one that is, throughout a given taxation year, a prescribed taxable Canadian corporation (see section 2.01) whose activities consist primarily of carrying on a Canadian film or video production business, through a permanent establishment in Canada. Where the business of a corporation consists primarily of other activities such as t...
2.03 Domestic Coproductions
A domestic coproduction is a production for which more than one Canadian production company incurs expenses. Only one application for certification is submitted to CAVCO through the company designated by the coproducers as the primary applicant for the application. However, information on all coproducing companies must be included with the application. Each production company must be a prescribed taxable Canadian corporation and a qualified corporation. For domestic coproductions, CAVCO issue...
3.01 General
Unless a production is a treaty coproduction, only the Canadian production company or a “prescribed person” can be a copyright owner of the production for all commercial exploitation purposes, for the 25-year period beginning when the production is completed and commercially exploitable. No other person or entity can place any restriction on the ability of the production company or prescribed person to exercise full copyright ownership rights in the production during this period. This is veri...
3.02 Copyright owner
Under the Regulations, a “copyright owner” for the purpose of the CPTC can be: For greater certainty, the granting of an exclusive licence within the meaning of the Copyright Act(for example, to a broadcaster or a distributor) is not an assignment of copyright.
4.01 List of ineligible genres
There is not a list of production genres that are eligible under the CPTC program. Instead, the Income Tax Regulations outline ten genres (listed below) that are not eligible for the program. Additional clarifications on how CAVCO assesses ineligible genres, including relevant definitions, can be found in section 4.03. 1. news, current events or public affairs programming, or a program that includes weather or market reports; 2. a production in respect of a game, questionnaire or contest (oth...
4.02 How CAVCO assesses whether a production falls under an ineligible genre definition
At the Part A application stage, CAVCO reviews the synopsis for the production. If the synopsis does not provide sufficient information about a production’s genre, CAVCO may also request other script material (for example, a treatment, a screenplay, or an episodic breakdown) or, in some cases, a preliminary copy of the production. At the Part B application stage, CAVCO reviews a copy of the production. Note that when CAVCO is reviewing an application for a new season of a series that has been...
5.01 Overview
An audiovisual coproduction is a production created by pooling the creative, technical and financial resources of coproducers. Coproductions produced according to the terms of a coproduction treaty between Canada and another country are granted national status in each country, and are eligible for the CPTC where they meet all other applicable requirements under the Regulations. The recognition of a project as a treaty coproduction must be obtained from the designated authority in each coprodu...
5.02 Roles of Telefilm Canada and CAVCO in coproduction certification
Telefilm Canada: As the administrative authority for coproduction treaties involving Canada, Telefilm reviews coproduction applications to determine whether they meet the provisions of the applicable coproduction treaty. Telefilm provides CAVCO with a preliminary and a final recommendation on whether or not the production meets the terms of the relevant treaty. The full text of all current coproduction treaties, as well as Telefilm’s policies, guidelines and online application portal, are ava...
5.03 Requirements for CPTC certification of a treaty coproduction
The following requirements in the Act and Regulations do notapply to treaty coproductions: 1. All individuals occupying the producer position must be Canadian. 2. The production must meet key creative point requirements. 3. The production must meet minimum Canadian expenditure requirements for prescribed production and post-production costs. 4. Only the Canadian production company or a prescribed person may own copyright in the production. 5. Only the Canadian production company or a prescrib...
6.02 Key Creative Personnel – Live Action Productions
To be a Canadian film or video production, a live action production other than a treaty coproduction (see Chapter 5) or a documentary (see section 6.04) must be allotted a total of at least six points based on the table below. Points are allotted only if all individuals occupying the position are Canadian. In addition, the following requirements must be met: 1. Either the director or screenwriter position must be occupied by a Canadian. 2. At least one of the two highest paid lead performers...
6.03 Key Creative Personnel – Animation Productions
To be a Canadian film or video production, an animation production must (other than if it is a treaty coproduction – see Chapter 5) be allotted a total of at least six points based on the table below. A point will be allotted only if all individuals occupying the position are Canadian or, in the case of location-based points, where the work is performed solely in Canada. In addition, the following requirements must be met: 1. The director, or the principal screenwriter and storyboard supervis...
6.04 Key Creative Point Requirements for Documentaries
For the purpose of the CPTC program, a documentary is defined as an original work of non-fiction, primarily designed to inform but that may also educate and entertain, providing an in-depth critical analysis of a specific subject or point of view. If a documentary production does not have lead performers or other positions such as art director or music composer, it can still meet the key creative point requirements even if it has not been allotted the six points, or has not obtained one of th...
7.03 Net Labour Expenditures
The eligible labour expenditures of a qualified corporation for a Canadian film or video production are those meeting the following criteria: 1. They must be reasonable in the circumstances; 2. They must be included in the cost to, or in the case of depreciable property, the capital cost to, the corporation, or any other person or partnership, of the production; 3. They must be incurred for the stages of production of the property from the production commencement time (see section 7.04) to th...
Canadian Film or Video Production Tax Credit. The Canadian Film or Video Production Tax Credit (CPTC) provides eligible productions with a fully refundable tax credit, available at a rate of 25 per cent of the qualified labour expenditure. Jointly administered by the Canadian Audio-Visual Certification Office (CAVCO) and the Canada Revenue ...
Something Else (TV, 2002-2003) The Legend Of The Christmas Tree (TV, 2002) Rolie Polie Olie The Great Defender of Fun (2002) Max & Ruby (2002-03) Maggie and the Ferocious Beast (TV, 2002) Franklin (TV, 2002) Moville Mysteries (TV, 2002) Canadian Television Fund Canada (Girlstuff-Boystuff) (2002, In-Credit).png.
Mar 29, 2018 · The credit consists of the wording: "Canadian Film or Video Production Tax Credit" and the Canada Wordmark logo. The integrity of the Wordmark and the required wording of the new Screen Credit version must be maintained at all times. This means that you cannot modify the Canada Wordmark logo.
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Mar 31, 2020 · Overview. The Canadian film or video production tax credit (CPTC) encourages both production in Canada and Canadian programming. The Canada Revenue Agency and the Department of Canadian Heritage, through the Canadian Audio-Visual Certification Office, jointly administer this tax credit.
Apr 1, 2023 · The Canada Film or Video Tax Credit Funding Logos. By. Connorfy. Watch. Published: Apr 1, 2023. 5 Favourites. 17 Comments. 2.5K Views. canada nelvana thomasandfriends discoverykids pawpatrol pawpatrolfanart hildanetflix. This logo pack contains many different logos the Government of Canada uses at the end of shows produced in that country.
