Canadian Film or Video Production Tax Credit (CPTC) : application guidelines.: CH44-141/1-2019E-PDF
"The Canadian Film or Video Production Tax Credit (CPTC) is a refundable corporate tax credit designed to encourage the creation of Canadian film and television programming and the development of an active domestic independent production sector in Canada. The CPTC program is jointly administered by the Department of Canadian Heritage, through the Canadian Audio-Visual Certification Office (CAVCO), and by the Canada Revenue Agency (CRA). … These guidelines focus on the requirements a production must meet to be certified as a Canadian film or video production under the CPTC program. They also explain how the tax credit for a production is calculated, and the CRA's role in reviewing claims for the tax credit following the certification of a production through CAVCO"--Overview, page 6.
Permanent link to this Catalogue record:
publications.gc.ca/pub?id=9.904575&sl=0
| Department/Agency | Canadian Audio-Visual Certification Office, issuing body. |
|---|---|
| Title | Canadian Film or Video Production Tax Credit (CPTC) : application guidelines. |
| Publication type | Monograph |
| Language | [English] |
| Other language editions | [French] |
| Format | Electronic |
| Electronic document | |
| Note(s) | Issued also in French under title: Crédit d'impôt pour production cinématographique ou magnétoscopique canadienne (CIPC) : lignes directrices sur la présentation des demandes. Issued also in HTML format. Includes bibliographical references. |
| Publishing information | [Gatineau, Quebec] : Canadian Audio-Visual Certification Office (CAVCO), March 3, 2020. ©2020 |
| Description | 1 online resource (53 pages) : colour illustrations |
| ISBN | 9780660279961 |
| Catalogue number |
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| Subject terms | Motion picture industry -- Taxation -- Canada. Video recordings industry -- Taxation -- Canada. Tax credits -- Canada. |