Administered by Government of Canada · Last verified: July 2026
Federal refundable credit for Canadian-controlled production companies on labour expenditures for qualifying film and television productions. 25% of qualified labour costs.
You claim this on your tax return, so the money comes back as a lower tax bill or a refund after you file. If you missed it in a past year, you can often still recover it by adjusting a prior return.
Take the 3-minute quiz to find out, and see every other Canadian program you qualify for at the same time.
Check my eligibilityCanadian Film or Video Production Tax Credit (CPTC) is generally open to incorporated businesses, in any province or territory, in Creative & Media. Confirm the full criteria on the official program page before applying.
The estimated value is 25% of qualifying labour expenditures. The actual amount depends on your eligible costs, the program's budget, and approval.
Claimed on a return, so a missed year can usually be recovered by amending. How far back depends on whether you file personally or as a corporation; confirm the eligible years with your accountant.
1. Apply for Canadian Audio-Visual Certification Office (CAVCO) certification 2. Track all labour expenditures 3. File claim with T2 corporate return
Annual: claim with T2 return.