Administered by Government of Newfoundland & Labrador · Last verified: July 2026
A refundable provincial credit for corporations producing film, television, or video in Newfoundland and Labrador. It is worth the lesser of 40% of eligible local labour or 25% of total production costs, up to $5 million per corporation in a 12-month period. The company must pay at least 25% of its salaries to provincial residents and apply for eligibility before production begins.
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 Film and Video Industry 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 Lesser of 40% of eligible NL labour or 25% of production costs, up to $5M. 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 eligibility to the NL Film Development Corporation before production starts 2. Complete the production and finalize cost reports 3. Apply for the tax credit certificate 4. Attach the certificate to your T2 return
40% of eligible production costs, up to $20M per project annually
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