CAVCO fee changes for film tax credits

Summary#

This notice from the Minister under the Department of Canadian Heritage Act updates the fees charged by the Canadian Audio-Visual Certification Office (CAVCO) for certification and related services. The new fees take effect on March 31, 2026 and change the percentages and fixed amounts producers and service companies pay when applying for tax-credit certificates or accreditation.

What it does#

• Sets the fee for a Canadian film or video production certificate (Part A) at 0.15% of the production’s eligible production cost (effective March 31, 2026).
• Sets the fee for a certificate of completion (Part B) at 0.15% of eligible production cost.
• If both certificates (Parts A and B) are applied for together, the fee is 0.30% of eligible production cost (with a minimum fee of $246.25).
• Sets fees for the Film or Video Production Services Tax Credit (PSTC) process:
  • Accreditation certificate: $6,155
  • Amended certificate: $1,231
  • Certified copy (both tax-credit programs): $100
• Notes that the percentage-based application fees (the 0.15% and 0.30% fees) are exempt from annual automatic adjustment because they scale with the production’s costs and therefore “self‑adjust” for inflation.
• Notes that the $100 certified-copy fee is exempt from annual adjustment because it is classified as a “low‑materiality fee.”

Who's affected#

• Small and large film and video producers applying for the Canadian Film or Video Production Tax Credit (CPTC) certificates (Part A and/or Part B).
• Production service companies and others who apply for PSTC accreditation or amended certificates.
• Accountants, producers and production managers who budget for tax-credit application costs.
• The Canadian Audio-Visual Certification Office (CAVCO) and the Department of Canadian Heritage, as the government bodies administering the fees.
• If it’s unclear who will be affected in a particular case (for example, mixed financing or co‑productions), the notice suggests contacting CAVCO for specifics.

Why it matters#

• These fees are an immediate and predictable cost for anyone claiming Canadian film or production tax credits. Even small percentage changes or fixed-fee increases can change a production’s budget or cash flow planning.
• Percentage-based fees mean larger productions pay more in absolute dollars, while the minimum and fixed fees matter more to smaller productions.
• The $6,155 accreditation fee for the PSTC is a substantial up-front cost for service producers seeking accreditation, which could affect decisions about where to base or market production services.
• Producers and service providers should update their budgets and timelines to allow for these fees and the effective date (March 31, 2026). For questions, the notice points to CAVCO (telephone and email contacts listed in the original notice).