The Canadian Audio-Visual Certification Office (CAVCO) co-administers two film funding programs with the Canada Revenue Agency:
Canadian Film or Video Production Tax Credit (CPTC)
The objective of the CPTC is to encourage Canadian programming and to develop an active domestic production sector. This fully refundable credit is available at the rate of 25% of the qualified labour expenditure of an eligible production
Full details are available online: CAVCO
Film or Video Production Services Tax Credit (PSTC)
The PSTC is designed to enhance Canada as a location of choice for film and video productions employing talented Canadians, as well as strengthen the industry and secure investment. The PSTC is available at a rate of 16 % of qualified Canadian labour expenditures.
Full details are available online: CAVCO
Contact
Canadian Audio-Visual Certification Office
25 Eddy Street
8th Floor
Gatineau, Quebec
Canada K1A 0M5
* PLEASE NOTE: FEDEX clients must use the postal code J8X 4B5.
Toll-Free: 1-888-433-2200
Tel: 819-934-9830
Fax: 819-934-9828
Goods and Services Tax
Yukon does NOT have a provincial sales tax, however all of Canada has the Goods and Services Tax (GST).
GST is a federal tax that applies at a rate of 5% to most goods and services bought in Canada. GST is charged by the supplier and may be refundable from the Canada Revenue Agency.
You may be entitled to claim a rebate to recover the GST you paid on certain goods and services.
For further information, contact the Film Services Unit of Canada Revenue Agency.
Contact
Toronto Centre Tax Services Office
Film Services Unit
1 Front Street West
Toronto, Ontario
Canada M5J 2X6
Tel: 416-973-3407
Fax: 416-954-2013