The objective of the CPTC is to encourage Canadian programming and to develop an active domestic production sector. The relevant sections of the Income Tax Act and Regulations take precedence over these Guidelines.
Certification is required to claim the tax credit.
The PSTC is designed to enhance Canada as a location of choice for film and video productions employing talented Canadians, strengthen the industry and secure investment. PSTC Guidelines are available to assist producers in obtaining an Accreditation Certificate. The Draft Amendments concerning the Film or Video Production Tax Credit take precendence over these Guidelines. We have grouped all the necessary documents and forms to apply for the tax credit in one PDF document which can be downloaded by clicking on Application Kits .