Credit bumps increase foreign interest
Although the Canadian dollar is almost at par with the U.S. dollar, federal and provincial incentives continue to attract U.S. and international productions. On the federal level, there is a 16% labor tax credit when using Canadian labor. This year both Ontario and Quebec expanded their existing 25% tax credit that previously only covered labor costs. Now qualifying local spends for goods and services are also eligible for the 25% refundable tax credit.Additionally, government-guaranteed grants offset 14%-23% of all qualified expenses; there is a 1% to 2% bump up if there is Albertan ownership or local key creative personnel. British Columbia, Nova Scotia and Manitoba all have labor tax credits.
Bonus: Post-production expenditures, even for films shot outside the country, also qualify for tax incentives. Ontario offers a 20% vfx tax credit on labor, which can be combined with the 25% Ontario spend credit and the federal labor credit. CGI and shots utilizing greenscreen qualify for an additional 5% tax credit in Quebec. British Columbia offers 15% extra tax credit on digital animation or vfx labor.
Top facilities: Pinewood Toronto Studios; North Shore Studios, Vancouver
Key contacts: Hans Fraikin, film commissioner, Quebec Film and TV Council; Susan Croome, British Columbia film commissioner; Donna Zuchlinski, manager of film, Ontario Media Development; David Carter of Canada Film Capital; Carole Vivier, CEO and film commissioner, Manitoba Film & Music; Jeff Brinton, Alberta film commissioner
Alberta Film Commission: albertafilm.ca
Quebec Film and TV Council: qftc.ca
Toronto Film Office: toronto.ca/tfto
British Columbia Film Commission: bcfilmcommission.com
Ontario Media Development: omdc.on.ca
Manitoba Film & Music: mbfilmmusic.ca/