Tax Credit
Canadian Film or Video Production Tax Credit (CPTC)
The Canadian Film or Video Production Tax Credit (CPTC) provides eligible productions with a fully refundable tax credit, available at a rate of 25 percent of the qualified labour expenditure.
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- Canadian Heritage
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- Last updated 1 month ago
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Description
The Canadian Film or Video Production Tax Credit (CPTC) provides eligible productions with a fully refundable tax credit, available at a rate of 25 percent of the qualified labour expenditure.- To encourage Canadian film and television programming and the development of an active domestic independent production sector.