The Big Tables

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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

Film and television production in Canada now account for about $5.5 billion in annual revenue and employ more than 128,000 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 forecast that global spending on filmed entertainment will reach $100 billion in 2016. North America will continue to be the largest region, and will grow to $35.3 billion in that year.

Digital media and animation incentives

Canadian businesses in the digital media and animation sector have tremendous opportunities for growth as markets continue to emerge and expand. The video game market in North America is projected to grow by 4.3% annually to $18.6 billion in 2016, from $15.1 billion in 2011.

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 second category, generous tax incentives under Canada’s scientific research and experimental development (SR&ED) program, rewards 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.