Incentives · The record

Rate &
rule changelog

Canadian incentive rates move constantly, and most published comparisons are quietly out of date. This is the log of what changed, when it took effect, and where we read it.

A daily monitor watches each administering authority's pages and flags diffs. Detection is automated; publication is not — a human verifies against the primary source first.

2026
Rule change Saskatchewan · Feature Film & Television

Production Volume Bonus redefined by project count and spend, not minutes of content

Guidelines as amended 20 July 2026 define the +10% volume bonus as two completed eligible projects with combined Saskatchewan spend of at least $1.5M over four fiscal years. The programme marketing page still describes a minutes-of-content threshold; the guidelines govern.

Feature Film & Television programme ↗ noticed 2026-07-29 · verified by research pass — pending human confirmation
Administrative Alberta · Film & Television Tax Credit

New programme guidelines take effect — clarifying changes only, rates unchanged

The July 2026 fact sheet confirms no changes to eligible production cost criteria and no new eligibility requirements. Rates remain 22% base and 30% for Alberta-owned, treaty co-production, or rural/remote.

Film and Television Tax Credit ↗ noticed 2026-07-29 · verified by research pass — pending human confirmation
Administrative British Columbia · PSTC

Accreditation application fee rises from $10,000 to $19,000

Bill 2 (2026) administrative changes: PSTC pre-certification eliminated for productions first incurring accredited B.C. labour on or after 20 Oct 2025; filing deadline extended from 18 to 36 months for tax years ending on or after 17 Aug 2024; accreditation fee increased for applications received on or after 1 March 2026. No rate changes.

2026 updates to B.C. motion picture tax credit programmes ↗ noticed 2026-07-29 · verified by research pass — pending human confirmation
2025
Rate change British Columbia · PSTC / FIBC

PSTC 28% → 36%; FIBC 35% → 40%; new 2% major production credit

Bill 5, Budget Measures Implementation Act 2025, Royal Assent 29 May 2025. Applies to productions starting principal photography after 31 December 2024. The increase was announced 12 December 2024 and confirmed in Budget 2025 — not in Budget 2024, as several secondary sources report. FIBC went to 40%, not the 36% originally proposed.

Film and television tax credit ↗ noticed 2026-07-29 · verified by research pass — pending human confirmation
2024
Rate change Quebec · QPSTC

Base rate 20% → 25%; VFX service contracts capped at 65%

Budget 2024-2025 raised the basic rate for approval-certificate applications filed after 12 March 2024, and introduced the 65% limitation on VFX and animation service contracts. The combined VFX rate is 25% + 16% = 41% on directly-incurred labour, but only 26.65% effective on contracted-out VFX.

SODEC — modifications to the production services credit ↗ noticed 2026-07-29 · verified by research pass — pending human confirmation
2021
Rule change Alberta · Film & Television Tax Credit

$10M per-project cap removed

The former per-project ceiling was eliminated, making Alberta viable for large-budget productions for the first time.

Film and Television Tax Credit ↗ noticed 2026-07-29 · verified by research pass — pending human confirmation
Get the changes as they happen

Rate changes go out the day we verify them.

A monthly digest is fine for most things. A rate change isn't — waiting up to thirty days to hear that a jurisdiction moved is how a budget gets built on last year's numbers. Those go out separately, the day they're confirmed.