Canada

The domestic layer: federal incentives, and the funding architecture of thirteen provinces and territories.

Rubedo's corridor map begins at home. Canada is itself a federation of production jurisdictions, each with its own funding architecture, crew base, and creative tradition, and the collaboration the treaty network enables abroad has a domestic counterpart: co-productions between provinces. In an era of renewed attention to how much friction exists inside the federation, interprovincial collaboration may matter as much as the international kind. The pages below document what each province and territory offers, in the same spirit as the treaty pages: legible enough to act on.

Canadian Film or Video Production Tax Credit (CPTC) 25% of qualified labour expenditure (labour capped at 60% of production cost net of assistance)
Film or Video Production Services Tax Credit (PSTC) 16% of qualified Canadian labour; no Canadian-content requirement
Treaty co-productions Certified audiovisual treaty co-productions qualify as Canadian content and access the CPTC (Telefilm recommends; Canadian Heritage certifies)
Canada Media Fund Program streams for television and digital media, including Indigenous and French-language envelopes
Telefilm Canada Development, production, and marketing funds for feature film
Administered by CAVCO (certification) and the Canada Revenue Agency; CMF and Telefilm operate their own programs

Every provincial and territorial incentive below stacks on this federal layer. Labour-based provincial credits combine with the CPTC; all-spend programs change the arithmetic but not the principle.

Provinces and territories

  • British Columbia

    Film Incentive BC at 40% of B.C. labour for productions starting 2025 or later; services credit at 36%. Rates raised in the 2025 budget.

  • Alberta

    Film and Television Tax Credit at 22% or 30% of eligible Alberta production costs; the higher rate requires Alberta ownership.

  • Saskatchewan

    Creative Saskatchewan Production Grant at up to 30% of Saskatchewan spend, with bonuses, to a $5M per-project cap.

  • Manitoba

    Cost-of-salaries credit from 45% of Manitoba labour to 65% with bonuses — the country's highest headline labour rate — or 38% all-spend.

  • Ontario

    OFTTC at 35% of Ontario labour with a 10% regional bonus; services credit at 21.5% all-spend; OCASE at 18% for VFX and animation.

  • Quebec

    Production credit at 32% of labour, 40% for French-language originals and giant-screen formats; services credit at 25% all-spend plus a 16% VFX bonus.

  • New Brunswick

    Production incentive at up to 40% of New Brunswick labour or 25–30% all-spend, delivered as a grant with annual intake.

  • Nova Scotia

    Production Incentive Fund at 25–26% base of all Nova Scotia costs, with content and distant-location bonuses.

  • Prince Edward Island

    Film Production Fund rebate at 32% of eligible Island costs, rising to 35% with producer and series bonuses.

  • Newfoundland and Labrador

    Two mutually exclusive credits: 40% of labour, or 40% of all eligible production costs capped at $20 million per project.

  • Yukon

    Media Production Fund spend rebate from 25% to a maximum of 40% of Yukon spend.

  • Northwest Territories

    Film Rebate Program at 40% for scripted work and 30% for documentary; program pool doubled to $1M for 2025–26.

  • Nunavut

    Spend Incentive at 27% for majority Nunavut-owned productions and 17% otherwise, with bonuses for Nunavummiut key creatives and Inuktut versions.

If you're building something that crosses a provincial border, or want to, we'd like to hear from you.

contact@rubedo.ca