CAVCO fee changes for film tax credits

Summary#

The Department of Canadian Heritage says it has updated the fees charged by the Canadian Audio-Visual Certification Office (CAVCO) for some film-tax-credit services. The new fees take effect on March 31, 2026 and affect applications and certificates tied to the Canadian Film or Video Production Tax Credit (CPTC) and the Film or Video Production Services Tax Credit (PSTC).

What it does#

• Changes the fee for a Canadian film or video production certificate (Part A) to 0.15% of eligible production costs.
• Changes the fee for a certificate of completion (Part B) to 0.15% of eligible production costs.
• If both Part A and Part B are requested together, the fee is 0.30% of eligible production costs, with a minimum fee of $246.25.
• Sets the fee for an amended certificate (CPTC) at $369.50.
• Sets the fee for a certified copy (CPTC) at $100.
• For the Film or Video Production Services Tax Credit (PSTC):
  • Accreditation certificate fee is $6,155.
  • Amended certificate fee is $1,231.
  • Certified copy fee is $100.
• Notes exemptions from annual adjustment:
  • The percentage-based application fees (the 0.15% and 0.30% rates) are exempt from annual inflation adjustments because they scale with production costs.
  • The $100 certified-copy fees are exempt as “low‑materiality fees” under the Service Fees Act.

For questions, CAVCO can be contacted at 1‑888‑433‑2200 or bcpac-cavco@pch.gc.ca.

Who's affected#

• Film and video producers applying for the CPTC and PSTC certificates or certificates of completion.
• Production companies and service providers seeking PSTC accreditation.
• Accountants, producers and lawyers who budget for tax‑credit application costs.
• People or businesses requesting amended certificates or certified copies.

If you are not involved in film production or tax‑credit applications, this change is unlikely to affect you.

Why it matters#

• Producers should budget for these updated fees when planning a project starting after March 31, 2026.
• Percentage-based fees mean small productions pay less in absolute dollars, while larger productions pay more — and those fees automatically track changes in production cost.
• Larger flat fees for PSTC accreditation ($6,155) and amended certificates ($1,231) could be significant for smaller companies or new entrants.