Grant Name: Film or Video Production Services Tax Credit





Applications accepted on an ongoing basis


The Film or Video Production Services Tax Credit (PSTC) provides eligible production corporations with a tax credit at a rate of 16 per cent of the qualified Canadian labour expenditures incurred in respect of an accredited production.

Co-administered by the Canadian Audio-Visual Certification Office and the Canada Revenue Agency, the 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.


To be eligible for the PSTC, a production corporation must be:

  • a taxable Canadian corporation or a foreign-owned corporation;
  • engaged primarily (more than 50%) in activities dedicated to the permanent establishment in Canada of a film or video production business, or a film or video production services business; and
  • the owner of the copyright in the accredited production, throughout the period during which the production is produced in Canada (or have contracted directly with the copyright owner of the production, to provide services for the production).

How to Apply?

Applicants are required to:

Submit the following information:

  • Corporate documentation (Name and contact information of copyright owners, official designee information);
  • Financial information (Budget or top-sheet, total Canadian expenditures);
  • Expenditures documentation (final budget, total labour expenditures);
  • Production details (Synopsis, production type, target market, production format, number of shooting days in Canada, primary location of shooting);
  • Chain-of-title documents (Ownership history, percentage of ownership of each copyright holder);
  • Episode titles, if requested by a program officer;
  • Attestation, signed, for online applications this must be printed and mailed with the Application fee; and
  • Application fee made out to the Receiver General of Canada, and sent to CAVCO.

Please note: CAVCO Personnel Numbers and the Electronic Screen Credit are NOT required for the PSTC program.

Funding Amount

Determined based on each individual application

Contact Information

Department of Canadian Heritage
Canadian Audio-Visual Certification Office
25 Eddy Street, 8th Floor
Gatineau, Quebec K1A 0M5

Please note: FEDEX clients must use the postal code J8X 4B5.



1-888-433-2200 (toll-free)


1-888-997-3123 (toll-free)

Processing Fee




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