Incentives

Film incentives by province

Seven provincial programmes plus the federal layer, every rate traced to the body that administers it. Click a province for its full breakdown.

Run the calculator → Canada vs. the world
Interactive · net effective rate on a $12M limited series

Pick a province for its full incentive breakdown.

QC 27.7% Quebec — 27.7% NL 27.3% Newfoundland and Labrador — 27.3% BC 25.4% British Columbia — 25.4% NU Nunavut — no service incentive NT Northwest Territories — no service incentive NB New Brunswick — no service incentive NS 28.5% Nova Scotia — 28.5% SK 27.7% Saskatchewan — 27.7% AB 25.4% Alberta — 25.4% PE Prince Edward Island — no service incentive YT Yukon Territory — no service incentive MB 31.5% Manitoba — 31.5% ON 25.1% Ontario — 25.1%
No service programme 25%31%
All provinces · ranked on a $12M USD limited series
MB

Manitoba

Elect 45% on labour (to 65% with bonuses) or 30% all-spend

Service rate 45% labour or 30% all-spend
Net effective 31.5%
Pays as Refundable credit
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NS

Nova Scotia

NSFPIF 25% all-spend for service productions, 26% where Nova Scotia-owned

Service rate 25%
Net effective 28.5%
Pays as Fund / grant
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QC

Quebec

QPSTC 25% all-spend, plus 16% on computer-aided effects and animation

Service rate 25%
Net effective 27.7%
Pays as Refundable credit
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SK

Saskatchewan

Service stream 25% of eligible spend, to 35% with bonuses

Service rate 25%
Net effective 27.7%
Pays as Fund / grant
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BC

British Columbia

PSTC 36% of accredited B.C. labour, plus regional, distant and DAVE

Service rate 36%
Net effective 25.4%
Pays as Refundable credit
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AB

Alberta

FTTC 22% all-spend, or 30% for Alberta-owned, treaty co-pro or rural/remote

Service rate 22%
Net effective 25.4%
Pays as Refundable credit
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ON

Ontario

OPSTC 21.5% all-spend, with OFTTC and OCASE for domestic and animation

Service rate 21.5%
Net effective 25.1%
Pays as Refundable credit
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The federal layer

Federal Production Services Tax Credit (PSTC) — 16%

Provincial production-services credits can be stacked with the federal PSTC — but under ITA s. 125.5(1) they count as "assistance" and reduce the federal qualified-labour base dollar for dollar. So the provincial credit is computed first, and the federal applies to what is left. This is the interaction that breaks spreadsheets.

ITA s. 125.5 · Income Tax Regulations s. 9300

Recent changes
Full changelog →
Comparing internationally?

Canada's stacked credits against Georgia, the UK, Ireland, Hungary, Australia and New Zealand — effective rates, not headlines.

Canada vs. the world → Fit check

Want these rates run on your actual budget?

The table models a $12M limited series. Your labour split, format and schedule move the number more than the headline rate does.

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