Tax Incentives
Canada's most competitive production incentives.
Federal and provincial programs designed to make Canada the world's premier filmmaking destination.
For International Producers
Canadian Foreign Service Credits
25-40% typical production incentives across Ontario, British Columbia, and Quebec
- 21.5% Ontario Production Services Tax Credit (OPSTC)
- 18% Ontario stackable OCASE Tax Credit on qualifying computer animation and special effects labour
- 16% Federal Production Services Tax Credit (PSTC) on qualified Canadian labour
- 36% British Columbia FIBC
- 16% British Columbia stackable Digital Animation, Visual Effects and Post-Production (DAVE) tax credit
- 25% Quebec Refundable Tax Credit for Film Production Services
- 16% Quebec stackable Tax Credit on qualifying computer animation and special effects labour
- No Canadian content requirements. Full creative control remains with the producer.
For Canadian Producers
Domestic Content Credits
Stackable federal and provincial credits for certified Canadian content
- 25% Federal Canadian Film or Video Production Tax Credit (CPTC)
- 35% Ontario Film & Television Tax Credit (OFTTC) on qualified Ontario labour expenditures
- 40% OFTTC rate for first-time producers on the first $240,000 of qualifying labour
- 45% OFTTC total (35% + 10% regional bonus) for productions with 85%+ of location days outside the GTA
- 18% Ontario OCASE Tax Credit on qualifying computer animation and special effects labour — stackable
- 40% British Columbia FIBC Tax Credit on qualified labour with regional bonus available
- Requires Canadian content certification (CRTC / CAVCO)
- Ideal for Co-Productions and Canadian Productions
Interactive Incentive Map
Provincial credit breakdown.
ON
Ontario
Est. % of Spend
~31%Federal PSTC16%
Provincial21.5%
OPSTC · OCASE stackable · 2026 filing window extended to 36 months
BC
British Columbia
Est. % of Spend
~35%Federal PSTC16%
Provincial36%
FIBC 36% · CASE 16% stackable · Regional bonus outside Metro Vancouver
QC
Québec
Est. % of Spend
~33.5%Federal PSTC16%
Provincial25%
25% Refundable Tax Credit for Film Production Services · CASE 16% stackable
MB
Manitoba
Est. % of Spend
~25%Federal PSTC16%
Provincial~25%
MBFVPTC · Minority co-production bonuses available
NS
Nova Scotia
Est. % of Spend
~22.5%Federal PSTC16%
Provincial~22.5%
Nova Scotia Film & Television Production Incentive Fund · Emerging talent bonus
Hover a province to illuminate its credit stack
Run the calculator Provincial Incentive Ranges
Typical production incentive ranges. Incentives vary based on specific production spend.
International (with Regional & OCASE)
25–35%
Ontario
25–35%
British Columbia
20–35%
Quebec
30–45%
Manitoba
20–35%
Nova Scotia
International (Provincial Benchmarks)
25–30%
Ontario
25–35%
British Columbia
25–30%
Quebec
25–35%
Manitoba
20–25%
Nova Scotia
Canadian
30–45%
Ontario
30–45%
British Columbia
25–40%
Quebec
30–45%
Manitoba
20–35%
Nova Scotia
The information provided on this site does not constitute legal, financial, or tax advice or counsel. Please consult a qualified professional for guidance specific to your production.
Need a Custom Estimate?
Use the industry-standard Entertainment Partners (EP) incentives calculator to model your specific production spend and credit scenarios.