| Benefit as a % of spend | 20.00 |
| Financial cap per production | - |
| Do I have to register/set up a company? | Yes |
| 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? | Yes |
| Does travel to/from country/region qualify as expenditure? | No |
| Can a production qualify for other national incentives such as cultural programmes if it qualifies for this incentive? | Yes |
| Criteria to access the benefit | |
| When will the benefit/incentive be received? | - - End of national fiscal year
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| Additional incentives or advantages | - - VAT / GST /Sales Tax recoverable
- - Rece tour assistance, location finding service
- - At the federal level, you get an additional tax incentive of 16%, net of any assistance, of eligible labour expenditures within Canada (CISP).
For digital special effects (VFX) and computer animation, a 20% tax credit enhancement is added, on extended eligible labor. Equally, filming in front of a green screen is included in the credit enhancement.
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