Canada

Alberta Film

Alberta is considered the ultimate destination for film television and commercial production. Offering unparalleled diversity, Alberta has garnered more Academy Award nominations than any other production centre in Canada, Brokeback Mountain being our most recent success. The Alberta Film Development program is a formula grant which provides producers with a contribution of 14% - 23% of TOTAL eligible production expenditures made in the province (equivalent to a labour tax credit of 23-42%) Available to local, national and international producers, the grant increases with Albertan ownership and the employment of Albertan key creative personnel. This government guaranteed grant is accepted at face value by most financial institutions.

www.albertafilm.ca

Calgary Film Commission

Productions in the Calgary region can access provincial and federal programs providing eligibility requirements are met. Contact us for details.

British Columbia Film Commission

British Columbia Tax Credits
The British Columbia Production Services Tax Credit (PSTC) encourages film, television and animation production in BC and can be accessed by a broad range of foreign productions.
There are three components:
1. The basic PSTC tax credit is 18% of accredited qualified BC labour expenditures effective January 1, 2005.
2. The new REGIONAL tax credit is 6% of accredited qualified BC labour expenditures.
3. The new DIGITAL ANIMATION or VISUAL EFFECTS tax credit is 15% of accredited qualified BC labour expenditures.
For more information for British Columbia's process, eligibility and time lines contact the program administrator:
British Columbia Film:
604.736.7997

Columbia Shuswap Film Commission

www.filmcolumbiashuswap.com

Northern British Columbia Film Commission

The Province of BC offers an 18% rebate on BC labour and the Canadian government offers a 16% rebate on Canadian labour. The province also offers an additional 6% rebate on BC labour for those projects that film outside of Vancouver.

Okanagan Film Commission

Productions in British Columbia can access a variety of provincial and federal tax credit programs and if eligibility requirements are met, a producer can combine them to access exceptional savings. Please contact us for details.

Manitoba Film & Sound

The Manitoba Film & Video Production Tax Credit returns up to 55% of local labour costs - this based on a 45% base rate, plus a 5% Frequent Filming Bonus and a 5% Rural Bonus. Producers are eligible for the 5% Frequent Filming Bonus by shooting their third production in Manitoba in two years and to access the Rural bonus, producers must shoot 50% of their Manitoba shooting days 35km from the centre of Winnipeg.

New Brunswick Film

40% Labour Tax Credit

www.nbfilm.ca

Nova Scotia Film Development Corporation

Tax credit calculated at 50% of eligible Nova Scotia labour costs for productions that occur in the Halifax region or 60% of eligible labour costs for those that occur in other regions of the province. An additional 5% frequent filming bonus to companies for a third project that commences principal photography within a two-year period.

www.filmnovascotia.com

Ontario

Hamilton Film Office, Ontario, Canada

See Province of Ontario Web Site for all of the details.

Ontario Media Development Corporation

Ontario – You belong here
Everything you’ll need to make your production a success is ready and waiting for you in Ontario.
As the Film Commission for the province, Ontario Media Development Corporation works hard to attract and support feature film and television productions shooting on location in Ontario.
Incentives:
The Ontario Production Services Tax Credit (OPSTC) is a 25%* credit for foreign film and television productions. The federal Government offers a tax credit of 16% on Canadian labour expenditures for foreign productions that can be bundled with the Ontario tax credit for a combined credit of up to 37%*.
The Ontario Film and Television Tax Credit (OFTTC) is a 35%* credit for certified international treaty film and television productions. A regional bonus of 10% will be added to the credit rate for productions that shoot in Ontario outside the greater Toronto area. The federal Government offers a tax credit of 25% on domestic productions for Canadian labour expenditures.
If you have a computer animated production, you may be eligible for an additional 20% tax credit on eligible labour expenditures. That’s on top of the existing OFTTC or OPSTC. With NO individual cap per production and NO limit on the number of productions that can access our credits, you know up front how much to expect.
Call us today!
*As announced in the Ontario Economic Outlook and Fiscal review, December 13, 2007.

www.omdc.on.ca

Toronto Film and Television Office

We offer a dollar discounted to $0.78 for all City of Toronto fees and charges

Quebec Film & Television Council

Québec Film and Television Council (QFTC)
Figures that speak for themselves: 25%, 20%,16%...
Foreign companies often take advantage of the Film or Video Production Services Tax Credit. At the provincial level, it is based only on the labour expenditures in Québec and the producer is not required to release the film in Québec.
This tax credit corresponds to 25% of labour expenditures, with no prescribed limit, paid to Québec residents or Québec companies.
For digital special effects (VFX) and computer animation, a 20% tax credit enhancement can be added, which could amount to 45% of eligible labour expenditures related to these activities. Equally, filming in front of a green screen provides an additional 20% credit enhancement on all labour used in green screen shooting.
At the federal level, the tax incentive is 16%, net of any assistance, of eligible labour expenditures within Canada (CISP).
For more information, please visit our Web site at: www.qftc.ca

Yukon Film & Sound Commission

NOTE - Yukon's Program is a REBATE and not a tax credit. Yukon Funds are delivered to the production within 8 weeks of receiving all required accounting
Labour Rebate
• The 35% Labour Rebate for dedicated Yukon labourworking directly for the production. For example, in addition to production crew members, the pilot’s portion of a helicopter rental would apply.
• Yukon labour content must equal or exceed 25% of the total person days on the Yukon portion of the production (in reality, Yukon labour content will probably be much higher; directors rave about the Yukon crew and producers will save themselves money and time by filling their roster with experienced Yukon residents).
• Eligible Yukon labour costs are capped at 50% of total Yukon expenditures.
Travel Rebate
• This rebate applies to up to 50% of the cost of travel from Vancouver, Calgary or Edmonton to Whitehorse.
• The rebate is capped at the equivalent of $2,000 per Yukon production day, to a maximum of $15,000.
We also have a Training Rebate rebate available. Call for more info