• Type: tax refundable credit
  • Benefits: Qualified expenses on Canadian labor of 16%.
  • Annual Comps & Caps: none
  • Criteria: costs to exceed $1,000,000 worldwide within two years or $100,000 per pilot and series episodes of a half hour or less and $200,000 for episodes over a half hour.
  • Entities Eligible: Canadian permanent establishments which mainly focus on film production, must own copyright throughout Canada
  • End Date: no

Alberta

  • Incentives: Grants in cash
  • Benefits: 20-29% of AB spent (services and goods) divided in thirds. AB majority owned productions get 27-29%, Minority or equal 25-27% and no AB ownership is 20-22%. An additional 1-2% can be earned by employing Albertans in certain positions.
  • Annual Comps & Caps:  none for funding & $5,000,000
  • Criteria: FMV (fair market value) broadcast license support or agreement distribution shown in 2 years, and be in genre. Minimum local spend is between $25,000 and $1,000,000.
  • Eligibility: incorporated in Alberta and in good standing
  • End Date: no

British Columbia

  • Incentive: tax credits
  • Benefits: 33-50% of qualifying expenditures
  • Annual Comps & Caps: none
  • Criteria: Budget must be between $100,000 & $1,000,000 depending on production.
  • Eligibility: Company must pay Canadian taxes
  • End Date: no

Manitoba

  • Incentive: credits for tax
  • Benefits: 30-50% qualified expenditures
  • Annual Comps & Caps: none
  • Criteria: one quarter of wages must go to Manitoba based employees
  • Eligibility: company must pay Canadian taxes
  • End Date: no

New Brunswick

  • Incentive: credits for taxes
  • Benefits: 40-50% of qualified expenditures
  • Annual Comps & Caps: half of entire cost of production
  • Criteria: one quarter of wages must be paid to NB based employees
  • Eligibility: Company must pay Canadian taxes
  • End Date: no

Newfoundland & Labrador

  • Incentive: credits for taxes
  • Benefits: up to 40% total qualified expenses
  • Annual Comps & Caps: the lesser of 25% total cost of production or $3,000,000
  • Criteria: one quarter of wages must be paid to NL employees
  • Eligibility: Company must be taxable in Canada
  • End Date: no 

Nova Scotia

  • Incentive: credits for taxes
  • Benefits: a quarter of total cost of production or half of labor expenses- whichever is smaller.
  • Annual Comps & Caps: none
  • Criteria: a quarter of labor expenses to be paid to residents of NS
  • Eligibility: company must be subject to Canadian taxes
  • End Date: 2016 review

Ontario

  • Incentive: credits for taxes
  • Benefits: up to a quarter of qualifying expenses
  • Annual Comps & Caps: none
  • Criteria: worldwide budget of more than $1,000,000 and for episodes budget between $100,000 & $200,000.
  • Eligibility: must pay Canadian taxes
  • End Date: no

Prince Edward Island

  • Under review currently.

Quebec

  • Incentive: credits for taxes
  • Benefits: up to a quarter of qualifying expenses
  • Annual Comps & Caps: none
  • Criteria: $1,000,000 or larger worldwide budget; for episodes $100,000-$200,000
  • Eligibility: company to pay taxes in Canada
  • End Date: no

Saskatchewan

  • Incentive: credit on taxes
  • Benefits: 45-50% of qualifying expenditures
  • Annual Comps & Caps: half of total cost for production
  • Criteria: one quarter of wages must go to residents of SK
  • Eligibility: Company must pay Canadian taxes
  • End Date: no

Yukon

  • Incentive: rebates for expenses
  • Benefits: 25-50% depending on type of rebate and costs
  • Annual Comps & Caps: none
  • Criteria: application and approval in advance
  • Eligibility: must file taxes in Canada
  • End Date: no