ALBERTA FILM DEVELOPMENT PROGRAM
5th Floor Commerce Place
10155 102 Street
T: (780) 422-8584
F: (780) 422-8582
Alberta’s unique production incentive offers a grant against ALL eligible production expenses incurred in Alberta. Alberta will contribute between 14% - 23 % of ALL eligible expenses. This is equivalent to a 25% - 42% labour based tax credit. Alberta’s level of contribution increases with Albertan ownership and the employment of Albertan key creative personnel.
If that wasn’t enough, Alberta is the only province in Canada that doesn’t have a provincial sales tax. This means you have more money to put on screen. Recipients of AFDP funding must be incorporated in Alberta or registered to conduct business in Alberta, and be in good standing with Corporate Registry. Recipients must also be in good standing in all respects with the AFDP.
The maximum funding for a series is $1.5 million per annum
Except with the prior approval of Alberta Tourism, Parks, Recreation and Culture, which may be granted at the discretion of ATPRC solely for time-sensitive events, application with all submission materials must be physically received at the AFDP office no later than the end of the business day prior to commencement of principal photography.
Production Cost Report, supported by a Statutory Declaration
BRITISH COLUMBIA FILM
2225 West Broadway
T: (604) 736-7997
F: (604) 736-7290
The Production Services Tax Credit (PSTC) is an economic initiative designed to encourage film, television, digital animation and visual effects production in British Columbia. Eligible applicants are film, television and animation production corporations that have incurred qualifying labour expenses in British Columbia. The PSTC is not subject to any Canadian content requirements and it is available to either international or Canadian productions produced in British Columbia.
How the PSTC Works
The PSTC is a refundable corporate income tax credit. When filing tax returns, production corporations may claim a specified percentage of the labour costs incurred in making film, television, digital animation or visual effects productions. The credits are applied to reduce tax payable, and any remaining balance is paid to the corporation. There is no limit on the PSTC that may be claimed on a particular production and there is no limit that a corporation or group of corporations can claim.
The production corporation must apply to British Columbia Film to receive an accreditation certificate for the production. General Eligibility Rules Production corporations and their productions must meet the following minimum conditions to qualify for the PSTC.
Minimum budget levels
- Greater than $100,000 per episode - For episodic television, episodes that are less than ½ hour;
- Greater than $0 per episode - For episodic television, where episodes are all or substantially all digitally animated and are less than ½ hour;
- Greater than $200,000 per episode - For episodic television, episodes that are a ½ hour or longer;
- In all other cases – Greater than $1,000,000;
The corporation claiming the tax credit must own the copyright in the production or be contracted directly with the copyright owner of the production to provide production services; The corporation claiming the tax credit must have a permanent establishment in BC; Some genres are excluded from the PSTC including, but not limited to, pornography, talk shows, news, live sports events, game shows, reality television, and advertising.
Tax Credit Value Tax credit amount calculated based on:
- Basic PSTC 33% - The accredited qualified BC labour expenditure of the corporation.
- Regional PSTC 6% - The accredited qualified BC labour expenditure of the corporation pro-rated by the number of days of principal photography in British Columbia outside of the designated Vancouver area to the total days of principal photography in BC. This tax credit must be accessed in conjunction with the Basic PSTC.
- Distant Location Regional PSTC 6%
The accredited qualified BC labour expenditure of the corporation pro-rated by the number of days of principal photography in British Columbia within a prescribed area to the total days of principal photography in BC. This tax credit must be accessed in conjunction with the Regional PSTC. Digital Animation or Visual Effects PSTC 17.5% The accredited qualified BC labour expenditures directly attributable to digital animation or visual effects activities. This tax credit must be accessed in conjunction with the Basic PSTC.
MANITOBA FILM & SOUND RECORDING DEVELOPMENT CORPORATION
410 – 93 Lombard Avenue
T: (204) 947-2040
F: (204) 956-5261
Frequent Filming Bonus: Increase your tax credit to 50% on the third film shot within a 2-year period. Keep the 5% bonus on subsequent projects by maintaining production activity so that three films are shot within any 2-year period.
Rural and Northern Bonus: Increase your tax credit to 50% by shooting at least 50% of your Manitoba production days at least 35 km from Winnipeg’s center.
Combine your Incentives! Increase your tax credit to 55% by qualifying for both the Frequent Filming bonus and the Rural and Northern Incentive!
What is the tax credit?
The Manitoba Film and Video Production Tax Credit was announced in 1997, and provides production companies with a 45% fully refundable corporate income tax credit based on eligible Manitoba labour expenses.
Who can apply?
Applicants must have a permanent establishment (as defined in the Income Tax Act) in Manitoba, be incorporated in Canada (either federally or provincially), and must be a taxable Canadian corporation primarily carrying on a business that is a film or video production. A minimum of 25% of the corporation’s salaries and wages must be paid to eligible employees for work performed in Manitoba (excluding documentaries).
Are there content requirements?
There are no Canada or Manitoba content requirements.
What projects are eligible to apply?
Eligible projects include fully financed television movies, documentaries, feature films, dramatic series, variety,multimedia, animation, children’s programming, music programming and informational series, as well as digital and CD ROM production.
What if I need to bring in a crew?
As of April 28, 1998, where a non-resident is hired due to a lack of available, willing and/or qualified Manitoba crew, his/her salary may be deemed an eligible labour expenditure provided that at least one Manitoba resident receives training within the same department.
Is there a cap on deemed salaries?
Yes, there is a cap on deemed salaries. This cap is determined by two factors: the percentage of eligible Manitoba labour costs and the amount of approved training provided by the productions. Deemed salaries will be capped at 20% of total eligible Manitoba salaries if at least two Manitoba residents are trained per non-resident, or 10% if one Manitoba resident is trained per non-resident.
What about share ownership?
Outside share ownership of the applicant company does not affect the ability to claim the credit.
There is no sales tax in the Northwest Territories. Goods and Services tax may be rebated to qualified productions. For more information call 902 432 5608 or visit Canada Customs and Revenue Agency (CCRA) at www.ccra.gc.ca.
Janet Peters, Culture, Youth and Recreation
T: (306) 787-2850
The Saskatchewan Film Employment Tax Credit Program (SFETC) is one of the most comprehensive and competitive tax incentive programs available in the world.
Offering a tax credit of up to 55% of eligible labor on each individual project with no content or copyright restrictions, the program continues to be user-friendly, production-oriented and is designed to encourage film and television production in Saskatchewan. Saskatchewan's incentives are available for each production, without obligation to film additional projects in the province to qualify for an additional rebate. There are no financial caps per production and program applications are processed swiftly in the interests of the producer.
Saskatchewan's base tax credit will rebate 45% of the total wages of all eligible above-the-line and below-the-line Saskatchewan and deemed labor. Deemed labor can include non-Saskatchewan labor that provides mentorship to a Saskatchewan resident. Eligible salaries will be limited to no more than 50% of a production's total eligible budget. 25% of a production's total eligible labor costs are eligible for deeming.
The SFETC provides for an additional 5% bonus of total production expenditures in the province for productions that choose to film in smaller centers and rural areas (25 miles or more from the province's two major cities, Regina and Saskatoon) within the province. The rural bonus provides visiting and local producers with an opportunity to further reduce overall production expenditures and to take advantage of Saskatchewan's urban centers, historic towns and villages, rivers, lakes, valleys, badlands and breathtaking scenery.
The key position bonus is an incentive designed to encourage visiting and local producers to hire specific Saskatchewan crew members and technicians in below-the-line positions. Designed for productions with budgets of $3 million CDN or more, this additional 5% is eligible on projects that attain 6 out of 10 points on positions specified by the program. A list of eligible positions is available by contacting SaskFilm.
The Saskatchewan Film Employment Tax Credit is among the most competitive and user-friendly incentive programs in the world. View the eligibility requirements for the program below.
How can an out of province producer access the SFETC?
- A visiting producer can form a single purpose company eadquartered in Saskatchewan for the sole purpose of producing the project. This single purpose entity would not have to share in copyright ownership, but would have to meet all requirements as set out for production company eligibility and the Saskatchewan partner would have at least 50% control of the entity.
- A visiting producer can set up traditional a co-production between an eligible Saskatchewan based company and an out of province company/companies. In this case, the Saskatchewan company must be responsible for applying and receiving the tax credit.
What are the eligibility requirements for production companies?
- Production companies must have a permanent establishment in Saskatchewan and must pay at least 25% of its salaries and wages to Saskatchewan resident employees.
- Cannot be a shareholder in a Canadian broadcaster or controlled by a corporation based outside Saskatchewan.
YUKON FILM AND SOUND COMMISSION
PO Box 2730, Whitehorse, Yt.
T: (867) 667-5400
F: (867) 393-7040
Funding / Contribution Levels
The Production Company must apply for pre-approval based on anticipated production arrangements.
Where the production company is from outside the Yukon; and where Yukon labour content equals or exceeds 15% of the total person days on the Yukon portion of the production, the production is eligible for a travel rebate of up to 50% of travel costs from Vancouver or Edmonton or Calgary to Whitehorse:
- To a maximum of the equivalent of $2,000 per day of principle photography in the Yukon;
- less 10% of the eligible Rebate Claim per non-Yukon crew member where, in the sole discretion of the Yukon Film & Sound Commission, a qualified Yukon crew member could have been hired instead;
- less 10% of the eligible Rebate Claim per non-Yukon production-related service brought in where, in the sole discretion of the Yukon Film & Sound Commission, a qualified and competitive Yukon service could have been purchased instead;
- Commercial and documentary productions, supported by a broadcast license, are eligible for a maximum Travel Rebate under this fund of $10,000 or 10% of all Yukon expenditures, whichever is the lesser.
- Television program, television movie, and feature film productions are eligible for a maximum Travel Rebate of $15,000 or 15% of Yukon expenditures not assisted under any other portion of the Yukon Film Incentive Programs, whichever is thelesser.
- Travel costs for any non-Yukon crew member where, in the sole discretion of the Yukon Film & Sound Commission, a qualified Yukon crew member could have been hired instead, will not be considered for the Travel Rebate
Yukon Spend Rebate
Where the production company has either a broadcast or distribution arrangement with an internationally recognized entity, and where eligible Yukon labour content equals or exceeds 50% of the total person days on the Yukon portion of the production, the production is eligible for a rebate of up to 25% of Yukon below-the-line spend.
- Productions accessing the Yukon Spend Rebate are not eligible for the Travel Rebate.
- The production company may apply for a rebate of up to 25% of a trainer’s wages for the period during which they are actively transferring skills to a Yukon trainee. This must be at a rate no more than that of the position next more senior to the one being trained.
- The training rebate will be capped based upon available resources; production companies must request details in advance of the training.
- Trainees must be Yukon Labour who have demonstrated a commitment to a career in film, who are union permittees, or have significant recent experience working on a film production or have graduated from a recognized film crew training program.
Applications will be accepted on an on-going basis throughout the year. Applications must be complete and include all necessary documentation at time of submission. Processing of applications will be conducted as expeditiously as considerations of due diligence allow.
Applications will first be screened on the basis of the following mandatory criteria:
- The applicant is an eligible applicant as described in Eligible Applicant above.
- The proposed activities comply with the criteria for eligible activities set out in Eligible Projects and Activities above.
- Any financial obligations to the Government of Yukon by the proponent must be in good standing.
The criteria against which an application will be assessed will include:
- Success of previous projects undertaken by the same applicant assisted by the Film Location Incentive or any other fund administered by the Department of Economic Development.
Travel Rebate & Yukon Spend Rebate The applicant must provide:
- Production Schedule
- Cast & Crew List noting which positions will be filled by qualified Yukon residents
- Total Budget for the production
- Financing Plan for the production
- Yukon Budget - please supply estimates of the Yukon portion of your budget to show expenditures by categories. For example Yukon Labour, non-Yukon Labour, accommodations, travel, production services etc.
- If Documentary, please supply evidence of a broadcast agreement
- Yukon Locations List