Frequently Asked Questions

Film or Video Production Services Tax Credit (PSTC)

The Film or Video Production Services Tax Credit (PSTC) provides eligible production corporations with a tax credit at a rate of 16 per cent of the qualified Canadian labour expenditures incurred in respect of an accredited production.

Co-administered by the Canadian Audio-Visual Certification Office and the Canada Revenue Agency, the PSTC is designed to enhance Canada as a location of choice for film and video productions employing Canadians, as well as to strengthen the industry and secure investment.

Who Can Apply

To be eligible for the PSTC, a production corporation must be:

• A taxable Canadian corporation or a foreign-owned corporation;

• Engaged primarily (more than 50%) in activities dedicated to the permanent establishment in Canada of a film or video production business, or a film or video production services business; and

• The owner of the copyright in the accredited production, throughout the period during which the production is produced in Canada (or have contracted directly with the copyright owner of the production, to provide services for the production).

How To Apply

Applicants are required to:

• Read the application guidelines in their entirety;

• Create a CAVCO Online account;

• Complete the Official Designee form (if applicable)

• Corporate documentation;

• Financial information;

• Expenditures documentation;

• Production details;

• Chain-of-title documents;

• Episode titles;

• Attestation, signed, for online applications this must be printed and mailed with the Application fee; and

• Application fee made out to the Receiver General of Canada, and sent to CAVCO

Schedule a call with us to discuss your project and its Tax Credit eligibility.