Value: 16% of the qualified Canadian labour expenditures.
The Film or Video Production Services Tax Credit (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. The PSTC is available at a rate of 16 percent of the qualified Canadian labour expenditures incurred in respect of an accredited production. The Canadian Audio-Visual Certification Office co-administers the PSTC program with the Canada Revenue Agency.
Contact: Canada Revenue Agency | 1 800 959 5525