Canada combines a federal credit with provincial credits that stack on top of it. The federal Production Services Tax Credit (PSTC) is a refundable 16% on qualifying Canadian labour, net of provincial assistance, under the current program guidelines.
Provincial credits add substantial value: British Columbia 36% on labour (plus regional, distant, DAVE, and major-production bonuses), Ontario 21.5% on all spend (plus 18% VFX on Ontario labour), Quebec 25% on all spend (plus 16% VFX on Quebec labour), and Manitoba 45% on labour or 30% on all spend (plus an 8% co-production bonus).
Minimum spend (in Canadian dollars) is $1 million for features, $200,000 per episode for television of 30 minutes or more, and $100,000 per episode for shorter television, with a $250,000 minimum in Quebec. Labour must be Canadian residents. Upload your budget above to see your estimated Canada credit line by line.
What is the Canadian federal film credit rate?
The federal Production Services Tax Credit is a refundable 16% on qualifying Canadian labour, net of provincial assistance.
Do Canadian federal and provincial credits stack?
Yes. Provincial credits such as BC 36% labour or Ontario 21.5% all spend stack on top of the federal PSTC.
What is the minimum spend in Canada?
In Canadian dollars: $1 million for features, $200,000 per episode for TV of 30 minutes or more, and $100,000 per episode for shorter TV, with a $250,000 minimum in Quebec.
Figures reflect the program guidelines currently modeled by this calculator and are estimates only — not tax or legal advice. Confirm current rules with the relevant film office before making production decisions.