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

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Northwest Territories

The Northwest Territories Film Rebate Program is a new incentive that allows companies to claim 20% (35% in some cases) of eligible Northwest Territories labour and eligible Northwest Territories expenditures (no maximum), in addition to 10% of travel costs (can be 30% for travel within the Northwest Territories) to a maximum of $10,000 per production.

Contacts:

Tracey Jennings, Media Incentives Team Leader
Lisa Coulman, Media Incentives Assurance Leader

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.

Contacts:

Tracey Jennings, Media Incentives Team Leader
Lisa Coulman, Media Incentives Assurance Leader

Alberta

The Alberta Media Fund provides grants for 25% to 30% of eligible Alberta production costs (maximum grant of $500,000 per project).

Contacts:

Tracey Jennings, Media Incentives Team Leader
Lisa Coulman, Media Incentives Assurance Leader

Saskatchewan

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

Contacts:

Tracey Jennings, Media Incentives Team Leader
Lisa Coulman, Media Incentives Assurance Leader

Manitoba

Under the Manitoba Film and Video Production Tax Credit companies can 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./p>

Contacts:

Tracey Jennings, Media Incentives Team Leader
Lisa Coulman, Media Incentives Assurance Leader

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.

Contacts:

Tracey Jennings, Media Incentives Team Leader
Lisa Coulman, Media Incentives Assurance Leader

New Brunswick

New Brunswick’s Film and Television Industry Program Production Incentive is a new incentive that allows companies to claim 40% of eligible New Brunswick labour or 25% or 30% of eligible New Brunswick expenditures, depending on the project genre. Funding and project maximums apply.

Contacts:

Tracey Jennings, Media Incentives Team Leader
Lisa Coulman, Media Incentives Assurance Leader

Nova Scotia

The Nova Scotia Film and Television Production Incentive Fund is a new incentive that allows companies to claim 25% to 32% of eligible Nova Scotia expenditures to a maximum of $4 million per project.

Contacts:

Tracey Jennings, Media Incentives Team Leader
Lisa Coulman, Media Incentives Assurance Leader

The film and television production industry in Canada continues to expand. In 2014 its annual volume was $5.86 billion — reflecting growth of about 2.1% — and it had 125,400 full-time employees. The industry is supported by 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 starting place for understanding the incentives offered in 2015.

As part of PwC’s Global entertainment and media outlook we have also reviewed the forecast for the industry worldwide. It shows that spending on filmed entertainment will reach $104.62 billion (US) globally in 2019. As in previous years, North America remains the largest single market for filmed entertainment and continues to drive growth around the world.

Let us show you how we can leverage our global network of over 3,900 entertainment and media industry-dedicated professionals to get the most for your business. Please contact us for more information.

 

Digital media and animation incentives

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While consumers have long enjoyed overwhelming choice within the media industry, the ways content is experienced continue to evolve. Digital entertainment is becoming the norm, increasingly blurring the lines between digital and traditional media. Consumers seek content and solutions that offer flexibility and personalization.

Navigating through the complex landscape to reach your consumers can be challenging. Our dedicated team of entertainment and media professionals can help your business succeed. The rise of digital and mass connectivity continues to create new entertainment activities, emphasizing the need for businesses to be aware of the tax incentives available to them. To help you get the maximum benefit, we stay on top of industry developments and innovations. Whether it’s social media, living-room technology that can be connected to the Internet or the continued rise of gamification, we can help.

Our team of industry professionals can assist digital media and animation companies to meet the ever-changing demands. Your company can benefit from our knowledge of tax credits and incentives from two broad categories:

  1. refundable interactive digital media tax credits offered by several provinces, based on eligible labour expenditures and eligible marketing and distribution expenses
  2. generous tax incentives provided by Canada’s scientific research and experimental development (SR&ED) program, to reward companies advancing science or technology in the gaming industry.

Please contact us for more information.


197 KB Big Table of Film and Video Incentives in Canada 2015 (159 KB)
Download the full PDF table.

181 KB Big Table of Digital Media and Animation Incentives in Canada 2015 (148 KB)
Download the full PDF table.


Previous editions of Big Tables


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

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

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

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