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.

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publications.gc.ca/pub?id=9.904575&sl=1

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