Programs and Incentives

Key Federal Tax Incentives


Scientific Research and Experimental Development Tax Incentive Program

The Scientific Research and Experimental Development (SR&ED) Program is a federal tax incentive program that encourages Canadian businesses of all sizes, in all sectors, to do research and development in Canada.

For more information on SR&ED, visit Canada Revenue Agency's website.


Canadian Film or Video Production Tax Credit Program

The primary objective of the Canadian Film or Video Production Tax Credit (CPTC) is to encourage Canadian programming and to stimulate the development of an active domestic independent production sector. The CPTC program gives a tax credit to qualified corporations producing Canadian film or video productions. Canadian control requirements ensure that the incentive is available only to Canadian-controlled companies.

For more information on CPTC, visit Canada Revenue Agency's website.



Film or Video Production Services Tax Credit Program

Under the Film or Video Production Services Tax Credit (PSTC), the federal government provides incentives to stimulate job growth by encouraging Canadians as well as foreign-based film producers to employ the services of Canadians.

For more information on PSTC, visit Canada Revenue Agency's website.

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