The big table

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Helping you understand Canada’s tax incentive landscape for digital media and film projects

When it comes to digital media and film projects, our team of entertainment and media professionals can help you access the appropriate incentive program and save you money. Our big tables provide an overview of tax credits available to the digital media and animation, as well as the film and video, industries. Navigate and interact with the maps below to find out about film and digital incentives in your province or territory.

Film and video incentives

Yukon Nunavut british_columbia alberta saskatchewan manatoba ontario quebec newfoundland new_brunswick nova_scotia

Nunavut

The Nunavut Spend Incentive Rebate permits companies to claim 17% to 30% of eligible Nunavut expenditures (maximum funding of $415,000 per year).

Contact:

Ian Heine

Alberta

The Alberta Media Fund provides grants for 25% to 30% of eligible Alberta production costs.

Contact:

Ian Heine

Saskatchewan

Film productions that were registered before July 1, 2012, must submit final applications before January 1, 2015, to claim the Saskatchewan Film Employment Tax Credit. The credit allows companies to claim 45% of eligible Saskatchewan labour, to a maximum of 22.5% of total production costs. A regional credit and Saskatchewan key position bonus are also available.

Contact:

Ian Heine

Manitoba

The Manitoba Film and Video Production Tax Credit allows companies to claim 45% of eligible Manitoba labour or 30% of eligible Manitoba production costs. No maximum. A regional credit, frequent filming bonus and producer bonus may also be available.

Contact:

Ian Heine

Newfoundland and Labrador

The Newfoundland and Labrador Film and Video Industry Tax Credit allows companies to claim 40% of eligible Newfoundland and Labrador labour, to a maximum of 25% of total production costs or $4 million per 12-month period.

Contact:

Denis Langelier

New Brunswick

New Brunswick’s Multimedia Initiative allows companies to claim 25% to 30% of eligible New Brunswick expenditures, depending on the project genre.

Contact:

Denis Langelier

Nova Scotia

The Nova Scotia Film Industry Tax Credit allows companies to claim 50% of eligible Nova Scotia labour (no maximum). A regional credit and frequent filming bonus are also available.

Contact:

Denis Langelier

Film and television production in Canada now account for about $5.89 billion in annual revenue and employ more than 132,500 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 $106 billion in 2017. North America remains the largest single market for filmed entertainment in the world. The North American filmed-entertainment sector will generate spending of $36.3 billion by the end of 2017.

 

Digital media and animation incentives

british_columbia manatoba ontario quebec new_brunswick p_e_i nova_scotia  

New Brunswick

The New Brunswick Digital Media Development Program allows companies to claim 30% of eligible New Brunswick labour, up to $15,000 per employee. The maximum rebate is $500,000 per year.

Contact:

Denis Langelier

In the past five years, consumers have seen an explosion in their media choices, propelled by the rise of the Internet and growing take-up of both connected and mobile devices. We expect consumer demand for entertainment and media experiences will continue to grow.

To meet the 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. Second, generous tax incentives under Canada’s scientific research and experimental development (SR&ED) program reward companies advancing science or technology in the gaming industry.

PwC’s Entertainment and Media practice helps global, national and middle-market companies navigate and maximize these incentives.


653 KB Big Table of Film and Video Incentives in Canada 2013 (653 KB)
Download the full PDF table.

653 KB Big Table of Digital Media and Animation Incentives in Canada 2013 (128 KB)
Download the full PDF table.


Previous editions of Big Tables


653 KB Big Table of Film and Video Incentives in Canada — May 2012 (674 KB)
Download the full PDF table.

653 KB Big Table of Film and Video Incentives in Canada — May 2012 (393 KB)
Download the full PDF table.