CANADA FILMING INCENTIVES

Newfoundland & Labrador: Tax Credit

Overview

Type of incentiveTax Credit
Qualifying formats
  • - Feature film - fiction (theatrical)
  • - Feature film - documentary (theatrical)
  • - TV Film or TV series - fiction
  • - TV Film or TV series - documentary
Qualifying productions
  • - National productions
  • - Foreign productions
  • - Co-productions

Specifics

Benefit as a % of spend40.00
Financial cap per production0
Do I have to register/set up a company?No
Does foreign cast/crew paid in their home country/region qualify as expenditure? No
Do foreign cast/crew have to pay tax in the host country/state/region? No
Does travel to/from country/region qualify as expenditure? Yes
Can a production qualify for other national incentives such as cultural programmes if it qualifies for this incentive? No
Criteria to access the benefit
  • - Minimum percentage of the film that must be shot in the region: 0.00%
  • - Use Local cast & Crew
When will the benefit/incentive be received?
    Additional incentives or advantages
    • - The 40% tax credit is offered in regards to eligible expenditures incurred when hiring local labour. An alternative 25% tax credit is also offered that accounts for the total production costs of a single project. There is no cap on the incentive's annual fund.

    [s]