Canadian film and television productions now account for about $5 billion in annual spending and employ more than 117,000 people. The Canadian industry continues to grow with the support of federal, provincial and territorial governments, which encourage investment by domestic and foreign producers through incentives that help offset the cost of productions in Canadian locations. The big table is your guide to these incentives.
PwC’s Global entertainment and media outlook forecasts that global spending on filmed entertainment will reach $113.1 billion in 2015. North America will continue to be the largest region, and will grow at 5.2% (compounded annually) from $39.0 billion in 2010 to $50.3 billion in 2015.
The Entertainment and Media practice at PwC provides solutions to critical issues facing the Canadian film industry. We welcome the opportunity to put our industry expertise and resources to work for you. Please contact us to find out more.
Canadian businesses in the digital media and animation sector have tremendous opportunities for growth as markets continue to emerge and expand. Global console games, the largest category, with spending of $28.1 billion in 2010, will expand at a 4.4% compound annual rate to $34.8 billion in 2015.1
The online market will benefit from increased penetration of broadband households combined with growing digital distribution of content. The increasing popularity of massively multiplayer online games (MMOGs), with their subscription fees and microtransactions, is also aiding the expansion of the market. Casual games and social network games are important components as well. In addition, smartphones and tablets—such as the iPad—with improved graphic capabilities, will raise the bar for the quality of wireless games and drive demand. At the same time, new application stores will increase the number of gamers willing to purchase games. Burgeoning 3G/4G networks will enable wireless games to approach the quality of console games.
To meet this demand, digital media and animation companies can take advantage of credits and incentives from two broad categories. First, several provinces offer refundable interactive digital media tax credits, based on eligible labour expenditures and eligible marketing and distribution expenses claimed by qualifying corporations with respect to interactive digital media products. The other, generous tax incentives under Canada’s scientific research and experimental development (SR&ED) program, reward companies advancing science or technology in the gaming industry.
| Big Table of Film and Video Incentives in Canada — August 2011 (426 KB) Download the full PDF table. |
| Big Table of Digital Media and Animation Incentives in Canada — August 2011 (324 KB) Download the full PDF table. |
Previous editions of Big Tables
| Big Table of Film and Video Incentives in Canada — August 2010 (219 KB) Download the full PDF table. |
| Big Table of Digital Media and Animation Incentives in Canada — August 2010 (224 KB) Download the full PDF table. |
| Big Table of Film and Video Incentives in Canada — February 2010 (219 KB) Download the full PDF table. |
| Big Table of Digital Media and Animation Incentives in Canada — February 2010 (224 KB) Download the full PDF table. |
| Big Table of Film and Video Incentives in Canada 2009 (219 KB) Download the full PDF table. |
| Big Table of Digital Media and Animation Incentives in Canada (224 KB) Download the full PDF table. |
| Big Table of Film and Video Incentives in Canada 2008 (486 KB) Download the full PDF table. |
| Big Table of Digital Media and Animation Incentives in Canada (207 KB) Download the full PDF table. |
| Big Table of Film and Video Incentives 2008 in Canada 2008 (299 KB) Download the full PDF table. |
| Big Table of Digital Media and Animation Incentives in Canada 2008 (201 KB) Download the full PDF table. |
| Big Table of Film and Video Incentives 2007 (322 KB) Download the full PDF table. |
| Big Table of Digital Media and Animation Incentives in Canada 2007 (202 KB) Download the full PDF table. |
| Big Table of Film and Video Incentives 2006 (138 KB) Download the full PDF table. |
| Big Table of Film and Video Incentives 2005 (156 KB) Download the full PDF table. |