If you make film or television in Canada, “Canadian content” is more than a creative idea. It is a legal test. This test decides if your project can get important funding, like the Canadian Film or Video Production Tax Credit (CPTC). Many projects miss out because people misunderstand what counts as Canadian content or think citizenship alone is enough.
This guide explains what Canadian content means, how the point system works, and how it affects your funding options.
Most federal funding programs use rules from the Canadian Audio-Visual Certification Office (CAVCO). These rules are used for the Canadian Film or Video Production Tax Credit. The rules focus on who controls the project and who fills the main creative jobs.
To qualify as Canadian content for the CPTC, your project must meet all three rules below:
Your company must be a Canadian-controlled taxable corporation. This means:
If a foreign company controls the creative side or the money, your project will not qualify, even if most work happens in Canada.
CAVCO uses a 10-point system based on key creative roles. To qualify:
Points are given as follows:
Only Canadian citizens or permanent residents earn points.
Your project must meet Canadian spending rules:
These numbers are checked when you apply for certification and may be checked again later.
The Canadian Film or Video Production Tax Credit is a refundable federal tax credit. It supports certified Canadian projects.
You can get this credit even if your company owes no tax.
If you want to see which programs fit your project, GrantHub’s eligibility matcher can help you filter by province, format, and company type.
Some producers think these things help, but they do not count for Canadian content:
These projects might qualify for the Production Services Tax Credit, but not for Canadian content funding.
If neither the director nor the screenwriter is Canadian, your project will not qualify, even if you reach six points with other roles.
Only official treaty co-productions count as Canadian content. Informal partnerships do not.
If control of your company changes during the project, you could lose your certification and funding.
Only eligible Canadian labour counts for the 25% credit. If you classify payroll wrong, you could lose part or all of your claim.
Q: Is the Canadian Film or Video Production Tax Credit refundable?
Yes. You can get the credit even if you do not owe corporate income tax.
Q: Are documentaries considered Canadian content?
Yes. Documentaries can qualify if they meet the Canadian content and control rules.
Q: Can I combine the federal credit with provincial film tax credits?
Yes. You can usually stack the CPTC with provincial credits, as long as you follow each program’s rules.
Q: Do permanent residents count as Canadian for points?
Yes. Both Canadian citizens and permanent residents can earn Canadian content points.
Q: Does animation use the same point system?
Animation has a slightly different point system, but Canadian control and labour rules still apply.
Knowing what counts as Canadian content early can save you time and protect your funding options. GrantHub tracks federal and provincial film funding programs, including tax credits that require certification. Check which ones fit your project before hiring key creative talent.
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