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 (higher for productions in an Inuit language). The maximum funding is $615,000 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

The Saskatchewan Screen-Based Media Production Grant allows companies to claim 30% of eligible Saskatchewan expenses (maximum grant of $250,000 per year).

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 $5.81 billion in annual revenue and employ more than 127,700 people.¹ 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 outlook2 forecasts that global spending on filmed entertainment will reach $112.6 billion in 2018. North America remains the largest single market for filmed entertainment in the world and continues to drive global growth. The North American filmed-entertainment sector will generate spending of $43.7 billion by the end of 2018.

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.

 

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, of up to $15,000 per employee. The maximum rebate is $500,000 per year.

Contact:

Denis Langelier

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. Digital has given entertainment and media businesses the ability to deliver myriad new experiences to consumers to meet their evolving needs and expectations. This content is becoming more portable, personalized and accessible across channels and devices.

We will continue to see the rise of digital and mass connectivity create new entertainment activities in its own right, as social networks, forums and video sharing all now play key roles in the way consumers spend their leisure time. Rapid growth in new types of living-room technology that can be connected to the Internet, such as smart TVs, demonstrates how quickly new connected media opportunities will open up.

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. Please contact us to learn how we can work with you.


197 KB Big Table of Film and Video Incentives in Canada 2014 (197 KB)
Download the full PDF table.

197 KB Big Table of Digital Media and Animation Incentives in Canada 2014 (181 KB)
Download the full PDF table.


Previous editions of Big Tables


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

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