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PRODUCTION INCENTIVES

Canada

Canada Tax Incentives Map

Canada has had a long-standing and vital production tax credit program since 1997. In addition to a national credit, many of the provinces throughout the country have additional tax credits producers may take advantage of, including incentives for VFX and animation. Learn how to maximize all Canada can offer your shoot by clicking on the Variety 411 production incentive module now!

British Columbia Alberta SK Manitoba Ontario Quebec NL Yukon Northwest Territories Nunavut NB NS
Incentive Type
 
Transferable Tax Credit
 
Multiple Incentive
 
Tax Rebate
 
Cash Grant
 
Tax Credit
 
Refundable Tax Credit
 
Production incentive
 
Refundable corporate income tax credit
 
Transferable and non transferable tax credit
 
Development Incentive
 
Performance Incentive
 
Payroll Credit
 
Production Credit
 
Cash Rebate
 
Tax Grant
 
No Incentive Program

Alberta

Feature Films, TV series, TV single work, Interactive projects
29
National Productions, Coproductions
34 000€ %

Alberta

Feature Films, TV series, TV single work
25
Foreign Productions

British Columbia

Feature Films, TV series, TV single work, TV Pilots
35
National Productions, Coproductions, Special Effects
75 %
75.00
At least 75% of principal photography in BC (n/a for documentaries and coproductions)
75 %

British Columbia

Feature Films, TV series, TV single work, TV Pilots
28
National Productions, Coproductions, Foreign Productions, Special Effects

Manitoba

Feature Films, TV series, TV single work, Web project, Shorts, Virtual reality, Digital content
30
National Productions, Coproductions, Foreign Productions, Special Effects
Filming outside of MAN is possible if required by the production, but only MAN expenditures are eligible

Manitoba

Feature Films, TV series, TV single work, Web project, Shorts, Virtual reality, Digital content
65
National Productions, Coproductions, Foreign Productions, Special Effects
Filming outside of MAN possible if required by the production, but only MAN labour expenditures are eligible

New Brunswick

Feature Films, TV series, TV single work
30
National Productions, Coproductions, Foreign Productions
Service production: 50% of total production, based on total production costs – section B of the “movie magic” table – must take place in NB

New Brunswick

Feature Films, TV series, TV single work
40
National Productions, Coproductions, Foreign Productions
Service production: 50% of total production, based on total production costs – section B of the “movie magic” table – must take place in NB

New Brunswick

Feature Films, TV series, TV single work
50
National Productions, Coproductions

Newfoundland and Labrador

Feature Films, TV series
40
National Productions, Coproductions, Foreign Productions
25 %
No obligation of shooting days in the region

Nova Scotia

Feature Films, TV series, TV single work, Shorts, TV Pilots
26
National Productions, Coproductions
25000 CAD

Nunavut

Feature Films, TV series, TV single work, Web project
27
National Productions, Coproductions
25 000 CAD %

Nunavut

Feature Films, TV series, TV single work, Web project
17
National Productions, Coproductions
25 000 CAD %

Ontario

Feature Films, TV series, TV single work
18
National Productions, Coproductions, Foreign Productions, Special Effects
No minimum

Ontario

Feature Films, TV series, TV single work
35
National Productions, Coproductions, Special Effects
At least 85% of the total number of days of principal photography or key animation done in ONT (exemption for documentaries and coproductions)
75 %

Ontario

Feature Films, TV series, TV single work
22
National Productions, Coproductions, Foreign Productions, Special Effects
No minimum

Ontario

Computer games, Virtual reality, Apps, New Technologies
40

Quebec

Feature Films, TV series, TV single work, Web project, Shorts, Virtual reality
20
National Productions, Coproductions, Foreign Productions, Special Effects

Yukon

Feature Films, TV series, TV single work, Web project, Shorts, Virtual reality, Multimedia, Digital content, New Technologies
25
National Productions, Coproductions, Foreign Productions
No requirement

Yukon

Feature Films, TV series, TV single work, Shorts
25
Foreign Productions

Yukon

Feature Films, TV series, TV single work
50
Foreign Productions