Entertainment and Media Tax Clip: Yukon revises the Yukon Film Location Incentive program

On March 31, 2009, Yukon announced revisions to the Yukon Spend Rebate component of the Yukon Film Location Incentive program. The rebate is available to Yukon and non-Yukon production companies filming in the Yukon that have a broadcast or distribution arrangement with an internationally recognized entity.

The changes provide that for applications filed after March 12, 2009:

• The maximum rebate is 25% of total Yukon expenditures (formerly 35% of Yukon labour expenses)
• To claim the rebate, the Yukon labour content must be at least 50% of the total personal days on the Yukon portion of production (formerly 25%)

PricewaterhouseCoopers Comments
The revisions to the Spend Rebate are intended to make Yukon's film industry competitive with other jurisdictions in Canada and internationally. The increased labour content requirement may reduce the number of productions qualifying for the Spend Rebate, but for those that do qualify, the amount of the rebate is expected to be higher.

Productions accessing the Spend Rebate are not eligible for the Travel Rebate component of the Film Incentive Program, but can claim the Training Rebate.

For more film, video and digital media incentives, see PricewaterhouseCooper's The Big Table of Film and Video Incentives and Big Table of Digital Media and Animation Incentives, which will be updated for recent enhancements shortly.