| Benefit as a % of spend | 5.00 |
| 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
- - Canada has a general sales tax (GST) of 6% that is applicable to all products and services. This is 100% recoverable through the federal government.
Behind the scenes personnel ie crew are taxed at 15% of gross (23% for cast and in-front-of-camera personnel).
Taxation is a federal issue rather than a provincial one and therefore, to ensure comprehensive and accurate information contact the Canadian Revenue Agency.
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