Administered by Government of Newfoundland & Labrador · Last verified: July 2026
A refundable corporate tax credit worth 40% of eligible production costs spent on a film or video project, to a maximum of $20 million per project per year. Eligible costs include salaries, service contracts, tangible property, and accommodation. Productions cannot use this credit at the same time as the standard NL Film and Video Industry Tax Credit on the same project.
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 eligibilityNewfoundland and Labrador All-Spend Film and Video Production Tax Credit is generally open to incorporated businesses, in Newfoundland & Labrador, in Creative & Media. Confirm the full criteria on the official program page before applying.
The estimated value is 40% of eligible production costs, up to $20M per project annually. 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. Submit the Part I application before production starts 2. Confirm the project is not registered under the other film credit 3. File the Part II application within 18 months of year end 4. Attach the issued certificate to your T2 return
Part II within 18 months of the tax year end.
Lesser of 40% of eligible NL labour or 25% of production costs, up to $5M
TAX CREDIT10% of capital cost of eligible property (up to 40% refundable for CCPCs)
TAX CREDIT20% of capital cost (up to 40% refundable), max $1M per year