CAVCO fee changes for film tax credits

Summary#

The Minister has updated fees for services from the Canadian Audio-Visual Certification Office (CAVCO) under the Department of Canadian Heritage Act. The new fees take effect March 31, 2024 and change how much producers and service companies pay for tax-credit certificates and related documents.

What it does#

• Sets new application and document fees for the Canadian Film or Video Production Tax Credit (CPTC):
  • Part A (production certificate): 0.15% of eligible production cost.
  • Part B (certificate of completion): 0.15% of eligible production cost.
  • Both parts A and B together: 0.30% of eligible production cost (minimum: $229.75).
  • Amended certificate: $344.65.
  • Certified copy: $100.
• Sets new fees for the Film or Video Production Services Tax Credit (PSTC):
  • Accreditation certificate: $5,744.37.
  • Amended certificate: $1,148.86.
  • Certified copy: $100.
• Explains fee exemptions:
  • Percentage-based application fees (the 0.15%/0.30% fees) are exempt from the annual adjustment because they scale with production costs.
  • Certified copy fees ($100) are exempt from annual adjustment as “low-materiality” fees.
• Effective date: March 31, 2024.
• Questions or comments can be sent to CAVCO by phone at 1‑888‑433‑2200 or by email at bcpac-cavco@pch.gc.ca.

Who's affected#

• Film and television producers who apply for the Canadian Film or Video Production Tax Credit.
• Production services companies and others applying for the Film or Video Production Services Tax Credit.
• Production accountants and small production companies who budget for tax-credit application costs.
• If you are unsure whether these fees apply to you, contact CAVCO (contact above).

Why it matters#

• These fees change the out-of-pocket cost to apply for tax-credit certificates used to claim federal film and production tax credits.
• Percentage fees mean larger productions pay more in absolute dollars, while flat fees (like the $5,744.37 accreditation charge) can be a significant cost for smaller companies.
• The rule that percentage fees “self-adjust” means those costs will move with production budgets and inflation, without a separate annual increase. Certified-copy fees stay low and unchanged from annual adjustments.