Canada - filming resources & tax credits
What do these Netflix shows have in common?
The Night Agent
North of North
Painkiller
Our Planet II
The Queens Gambit
The Recruit
To All The Boys
Ginny & Georgia
Our Living World
Million Dollar Secret
You got 10/10 well done, they were all filmed in Canada.
Canada - key info
London to Toronto direct is 8 hours
Check if you need a visa or electronic travel authorization (eTA) to travel to Canada
In Alberta, Manitoba and Québec, the legal drinking age is 18, while in the rest of Canada, the legal age to purchase, possess and consume alcohol is 19
Dinner for two at a cheap restaurant: C$50 (plus taxes and tip), Car rental: from C$80 per day
Basic hotel room for two in a city: from C$140 per night
Facts about Canada
Canada is the worlds 2nd largest country by area, with the longest coastline and more lakes than any other country combined
The capital city is Ottawa, and its largest cities are Toronto, Montreal, and Vancouver
Porky's became the first Canadian film to gross over $100 million.
Canada is the birthplace of Jim Carrey, Celine Dion, Ryan Renolds, Justin Bieber, Drake, Seth Rogan, Neil Young and Chris Evans
Canada has two official languages: English and French - Québec is the only province where French is the sole official language
Almost 40% of Canada being covered by forest
Basketball, was created by James Naismith, a Canadian, in 1891.
Alexander Graham Bell, an immigrant from Scotland living in Brantford, Ontario, invented the telephone in 1876
The country spans six time zones
Poutine, a popular dish, originated in Quebec. It is made with French fries that are topped with cheese curds and covered in gravy
What is the infrastructure like?
The list of productions above illustrates that the country provides a local skilled labour force. It has built up a reputation of having experienced Film/TV crews, VFX, animation, studios, locations and an efficient federal and provincial film commissioning teams in place to support visiting Producers, and co-productions.
What studios are there?
Canada has a well-developed infrastructure, including large studios like
Pinewood Toronto Studios - 16 stages, and a mega stage (no less)
North Shore Studios Vancouver (formerly Lions Gate Studios) - This purpose-built facility offers 8 stages and 120,000 sq. ft of production office space
Mels Studios, Quebec City - 20 soundstages, Over 225,000 sq. fts ranging from 10,000 to 37,000 sq. ft.
Bridge Studios - 16 stages at two facilities in the Vancouver region
Vancouver Film Studios - Studio facilities include 13 purpose-built sound stages and additional buildings dedicated to warehouses,
Canada Saskatchewan Production Studios (JOHN HOPKINS REGINA SOUNDSTAGE) - a dedicated production facility in Saskatchewan
CMPP Vancouver - 35-acre lot includes 18 stages, and the largest back lot for outdoor scenes in North America (a Netflix hub)
The Canadian Tax Credits (CPTC)
Canada offers a combination of federal and provincial refundable TV production tax credits that can be stacked to significantly reduce production costs. These incentives are available for both Canadian domestic productions and international productions filming in Canada.
Federal Tax Credits
Canada offers two main federal tax credits through CAVCO and claimed via the CRA:
Canadian Film or Video Production Tax Credit (CPTC): A 25% refundable credit on qualifying Canadian labour, up to 15% of the total production cost. It requires Canadian content based on a points system and a Canadian-controlled production company.
Production Services Tax Credit (PSTC): A 16% refundable credit on qualifying Canadian labour. This credit doesn't have Canadian content requirements and is suitable for international productions.
Provincial Tax Credits
Provinces offer additional credits, which vary by location:
British Columbia: Provides a film and television tax credit at a basic rate of 35%(rising to 40% from January 1, 2025) on qualifying B.C. labour. Other credits are available for regional filming, animation/VFX, and training.
Ontario: The OFTTC for Canadian-controlled productions offers rates up to 40%(first-time) and 35% (others), with a potential 10% regional bonus. The OPSTC for international service productions is 21.5% of qualifying local production expenses.
Quebec: Offers a 25% base credit on qualifying production costs, with an additional 16% for labour in digital effects and computer animation.
Alberta: Offers a refundable credit on local production and labour costs of 22%, or 30% for Alberta-owned companies.
How long it will take to process your application?
CAVCO's service standard for processing applications is 180 calendar days, minus applicant delays, from the day a complete application is received until the day a production is certified or denied. All details can be found here.
What you need in place for your CPTC application
Production details, such as title, synopsis, target markets, genre, duration, production form, any format rights agreements, principal photography and completion dates, number and location of shooting days, and project history (chain-of-title documentation may be requested during file analysis). A list of all details for the application is here. You will need to budget for application fees.
What is qualifying spend?
Qualifying production expenditures are based on costs incurred that include eligible wages, eligible service contracts, and eligible tangible property expenditures, such as equipment, studio rentals and computer software. These can vary across different provinces, please check the requirements of each credit program.