Film or Video Production Services Tax Credit

Film and television productions often carry significant labour costs, especially when building crews and creative teams in Canada. For production companies working on films, television, or digital video projects, the Film or Video Production Services Tax Credit can help offset a meaningful portion of those expenses. Administered by Canadian Heritage in collaboration with federal tax authorities, this national tax credit supports productions that hire Canadian residents, reinforcing Canada’s reputation as a competitive and reliable production destination.

The program offers a refundable tax credit worth roughly 16 percent of eligible Canadian salaries and wages tied to an accredited production. Rather than providing upfront cash, the credit is claimed through the corporate tax process, making it particularly valuable for production corporations managing large payrolls during principal photography and post-production. It is commonly used by Canadian-owned and foreign-owned production companies alike that are carrying out film or video production services in Canada and employing local talent across creative and technical roles.

Applications are accepted on an ongoing basis, and certification is handled through the Canadian Audio-Visual Certification Office as part of the process. Because the credit is tied to labour spending and production structure, understanding how it fits alongside other federal or provincial incentives can make a substantial difference to a project’s overall financing plan. Reviewing the full program details can help determine how this tax credit could support your next production.