Administered by Government of Canada · Last verified: July 2026
Federal refundable credit for any production company (Canadian or foreign-owned) on Canadian labour costs for film and TV productions shot in Canada. 16% of qualifying Canadian labour.
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 eligibilityFilm or Video Production Services Tax Credit (PSTC) 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 16% of qualifying Canadian 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. Obtain CAVCO accreditation for the production 2. Maintain labour records separately for Canadian crew 3. File claim with T2 return
Annual: claim with T2 return.