Although the Canadian dollar is almost at par with the U.S. dollar, federal and provincial incentives continue to attract U.S. and international productions. On the federal level, there is a 16% labor tax credit when using Canadian labor. This year both Ontario and Quebec expanded their existing 25% tax credit that previously only covered labor costs. Now qualifying local spends for goods and services are also eligible for the 25% refundable tax credit. Additionally, government-guaranteed grants offset 14%-23% of all qualified expenses; there is a 1% to 2% bump up if there is Albertan ownership or local key creative personnel. British Columbia, Nova Scotia and Manitoba all have labor tax credits.
Bonus: Post-production expenditures, even for films shot outside the country, also qualify for tax incentives. Ontario offers a 20% vfx tax credit on labor, which can be combined with the 25% Ontario spend credit and the federal labor credit. CGI and shots utilizing greenscreen qualify for an additional 5% tax credit in Quebec. British Columbia offers 15% extra tax credit on digital animation or vfx labor.
Top facilities: Pinewood Toronto Studios; North Shore Studios, Vancouver
Key contacts: Hans Fraikin, film commissioner, Quebec Film and TV Council; Susan Croome, British Columbia film commissioner; Donna Zuchlinski, manager of film, Ontario Media Development; David Carter of Canada Film Capital; Carole Vivier, CEO and film commissioner, Manitoba Film & Music; Jeff Brinton, Alberta film commissioner
Alberta Film Commission: albertafilm.ca
Quebec Film and TV Council: qftc.ca
Toronto Film Office: toronto.ca/tfto
British Columbia Film Commission: bcfilmcommission.com
Ontario Media Development: omdc.on.ca
Manitoba Film & Music: mbfilmmusic.ca/
Although the Canadian dollar is almost at par with the U.S. dollar, federal and provincial incentives continue to attract U.S. and international productions. On the federal level, there is a 16% labor tax credit when using Canadian labor. This year both Ontario and Quebec expanded their existing 25% tax credit that previously only covered labor costs. Now qualifying local spends for goods and services are also eligible for the 25% refundable tax credit. Additionally, government-guaranteed grants offset 14%-23% of all qualified expenses; there is a 1% to 2% bump up if there is Albertan ownership or local key creative personnel. British Columbia, Nova Scotia and Manitoba all have labor tax credits.
Bonus: Post-production expenditures, even for films shot outside the country, also qualify for tax incentives. Ontario offers a 20% vfx tax credit on labor, which can be combined with the 25% Ontario spend credit and the federal labor credit. CGI and shots utilizing greenscreen qualify for an additional 5% tax credit in Quebec. British Columbia offers 15% extra tax credit on digital animation or vfx labor.
Top facilities: Pinewood Toronto Studios; North Shore Studios, Vancouver
Key contacts: Hans Fraikin, film commissioner, Quebec Film and TV Council; Susan Croome, British Columbia film commissioner; Donna Zuchlinski, manager of film, Ontario Media Development; David Carter of Canada Film Capital; Carole Vivier, CEO and film commissioner, Manitoba Film & Music; Jeff Brinton, Alberta film commissioner
Alberta Film Commission: albertafilm.ca
Quebec Film and TV Council: qftc.ca
Toronto Film Office: toronto.ca/tfto
British Columbia Film Commission: bcfilmcommission.com
Ontario Media Development: omdc.on.ca
Manitoba Film & Music: mbfilmmusic.ca/
Although the Canadian dollar is almost at par with the U.S. dollar, federal and provincial incentives continue to attract U.S. and international productions. On the federal level, there is a 16% labor tax credit when using Canadian labor. This year both Ontario and Quebec expanded their existing 25% tax credit that previously only covered labor costs. Now qualifying local spends for goods and services are also eligible for the 25% refundable tax credit. Additionally, government-guaranteed grants offset 14%-23% of all qualified expenses; there is a 1% to 2% bump up if there is Albertan ownership or local key creative personnel. British Columbia, Nova Scotia and Manitoba all have labor tax credits.
Bonus: Post-production expenditures, even for films shot outside the country, also qualify for tax incentives. Ontario offers a 20% vfx tax credit on labor, which can be combined with the 25% Ontario spend credit and the federal labor credit. CGI and shots utilizing greenscreen qualify for an additional 5% tax credit in Quebec. British Columbia offers 15% extra tax credit on digital animation or vfx labor.
Top facilities: Pinewood Toronto Studios; North Shore Studios, Vancouver
Key contacts: Hans Fraikin, film commissioner, Quebec Film and TV Council; Susan Croome, British Columbia film commissioner; Donna Zuchlinski, manager of film, Ontario Media Development; David Carter of Canada Film Capital; Carole Vivier, CEO and film commissioner, Manitoba Film & Music; Jeff Brinton, Alberta film commissioner
Alberta Film Commission: albertafilm.ca
Quebec Film and TV Council: qftc.ca
Toronto Film Office: toronto.ca/tfto
British Columbia Film Commission: bcfilmcommission.com
Ontario Media Development: omdc.on.ca
Manitoba Film & Music: mbfilmmusic.ca/