Fees — Film and Video Tax Credits

A fee is required for each application to the Canadian Audio-Visual Certification Office (CAVCO) for the Canadian Film or Video Production Tax Credit (CPTC) and Film or Video Production Services Tax Credit (PSTC) programs.

How to pay

Fees may be paid by credit card (Visa, Mastercard or American Express) or by cheque.

Cheques should be made payable to the Receiver General for Canada and either be submitted with a printout of the invoice for the fee or include the case file number on the front of the cheque.

Canadian Film or Video Production Tax Credit (CPTC) fees

Application type	Fee from March 31, 2024, to March 30, 2025Table 1 note *	Fee from March 31, 2025, to March 30, 2026Table 1 note *
Part A certificate	0.15% of Eligible Production Cost	0.15% of Eligible Production Cost
Part B certificate	0.15% of Eligible Production Cost	0.15% of Eligible Production Cost
Part A/B certificate	0.30% of Eligible Production Cost (minimum: $229.75)	0.30% of Eligible Production Cost (minimum: $239.75)
Amendment to certificate	$344.65	$359.75
Certified copy of certificate	$100	$100

Table 1 notes

Table 1 note *

For more information about the annual fee adjustment, please see below.

Return to table 1 note * referrer

CPTC certificate application fees are based on the Eligible Production Cost, which is 60% of the total production cost for the production, once financing amounts deemed assistance, as well as deferrals and non-deductible expenses, are deducted. If the Eligible Production Cost changes during the course of the application review, the application fees will be adjusted.

If amendments are required to a certificate that has already been issued, an additional fee is payable. This could occur in cases where information appearing on the certificate requires alteration.

The certified copy fee applies only for certificates that an applicant cannot retrieve themselves from CAVCO’s current online application system.

Film or Video Production Services Tax Credit (PSTC) fees

Application type	Fee from March 31, 2024 to March 30, 2025Table 2 note *	Fee from March 31, 2025 to March 30, 2026Table 2 note *
Accreditation certificate	$5,744.37	$5,995.00
Amendment to certificate	$1,148.86	$1,199.00
Certified copy of certificate	$100	$100

Table 2 notes

Table 2 note *

For more information about the annual fee adjustment, please see below.

Return to table 2 note * referrer

A fee is payable for each application for an accreditation certificate for a production or a series of episodes. An application for a series of episodes must include only episodes produced for one season. If episodes for one season are split among applications, including cases where a separate application is submitted for a pilot episode, a separate fee is due for each application.

As only the copyright owner (or an Official Designee) can apply for the certificate, this entity is responsible for paying the fee.

If amendments are required to an accreditation certificate that has already been issued, an additional fee is payable. This could occur in cases where information appearing on the accreditation certificate requires alteration.

The certified copy fee applies only for certificates that an applicant cannot retrieve themselves from CAVCO’s current online application system.

Partial rebate of fees

Where the aggregate tax credit in respect of a PSTC accreditation certificate application is $25,000 or less, whether or not it is received in the form of a refund to the corporation or corporations involved, the applicant may be entitled to a partial rebate of the application fee.

The rebate entitlement is based on the table below. The applicant must pay the full fee at the time of application regardless of whether a rebate is anticipated. Once all of the tax credit has been claimed in respect of a production, the applicant may make a written request for a rebate to CAVCO, which will confirm the rebate amount.

Annual Adjustment of Certain Fees

In compliance with the requirements of the Service Fees Act, some CAVCO fees are subject to an annual adjustment. The amount of this adjustment will be equal to the percentage change over 12 months in the April All-items Consumer Price Index for Canada, as published by Statistics Canada under the Statistics Act, for the previous fiscal year. Fees subject to the annual adjustment will also be rounded down according to rules set out in the Directive on Charging and Special Financial Authorities. Adjustments will always take effect on March 31, and all applications submitted as of this date will be subject to the new fee.

Exemptions

CAVCO’s main CPTC application fees are exempt from an annual adjustment as they are based on a percentage of a production’s Eligible Production Costs and, as a result, already self-adjust for inflation.

CPTC and PSTC certified copy fees ($100) are exempt from the annual fee adjustment as they are considered “low materiality.”