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Deductions · 8 min

Every deduction Canadian small businesses miss

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TAX CREDITAll of Canada

Canadian Film or Video Production Tax Credit (CPTC)

Last verified: June 2026

Federal refundable credit for Canadian-controlled production companies on labour expenditures for qualifying film and television productions. 25% of qualified labour costs.

See if I qualifyOfficial page
Estimated value
25% of qualifying labour expenditures
Approval likelihood
Medium
Ready to apply score
75/100
Documents needed
4

Eligibility

  • Business types:incorporated
  • Industries:Creative & Media
  • Provinces:All of Canada

What you'll need

  • Canadian content certification
  • Detailed labour cost schedule
  • T2 corporate tax return
  • Production company ownership documentation

How to apply

  1. 1Apply for Canadian Audio-Visual Certification Office (CAVCO) certification
  2. 2Track all labour expenditures
  3. 3File claim with T2 corporate return
Deadline:Annual: claim with T2 return

Is your business a fit for Canadian Film or Video Production Tax Credit (CPTC)?

Take the 3-minute quiz to find out, and see every other Canadian program you qualify for at the same time.

Check my eligibility

Related programs

TAX CREDIT

Film or Video Production Services Tax Credit (PSTC)

16% of qualifying Canadian labour expenditures

TAX CREDIT

GST/HST Input Tax Credits (ITCs)

5–15% back on all business expenses

TAX CREDIT

Apprenticeship Job Creation Tax Credit

Up to $2,000 per apprentice per year

A monthly digest

New programs, in your inbox.

We are in beta. Drop your email and we will write when the first digest is ready. Monthly cadence, easy unsubscribe.

Deductly CA

Every Canadian grant, tax credit, and deduction your business qualifies for. In one ranked list.

Start the assessment
Product
  • Eligibility quiz
  • All programs
  • Watch (live changes)
  • The funding journey
  • When to apply
  • Stackability map
  • Document checklist
  • Calculators
  • Tracker
  • Learn
  • Pricing
Resources
  • For accountants
  • Public API
  • RSS feed
  • What's new
  • Roadmap
  • Press
  • vs ChatGPT
  • vs Benefits Finder
By province
  • Ontario
  • British Columbia
  • Alberta
  • Quebec
  • Manitoba
  • Saskatchewan
By industry
  • Technology & Software
  • Manufacturing
  • Retail & E-commerce
  • Food & Beverage
  • Professional Services
  • Creative & Media
For
Women entrepreneursNewcomersIndigenous businessYouth foundersBlack entrepreneursFirst-hire employers
Recent guides
Deductions · 8 min

Every deduction Canadian small businesses miss

Grants · 10 min

8 grants every Canadian founder should know about

Deductions · 7 min

The Small Business Deduction, fully explained

© 2026 DeductlyPrivacyTermsAboutFrançaisContact
All systems operational

Deductly is a discovery tool, not a tax filer. Information is provided for educational purposes. Always confirm program details and eligibility with a qualified Canadian accountant before applying or claiming any benefit.