CAVCO fee update for film tax credits

Summary#

The Department of Canadian Heritage has updated the fees charged by the Canadian Audio-Visual Certification Office (CAVCO) for services linked to film and video tax credits. The new amounts take effect on March 31, 2024 and set both percentage-based and fixed fees for applications, certificates, amended certificates and certified copies.

What it does#

• Sets revised fees for the Canadian Film or Video Production Tax Credit (CPTC):
  • Part A certificate application: 0.15% of eligible production cost.
  • Part B certificate (certificate of completion): 0.15% of eligible production cost.
  • Combined application (Parts A and B): 0.30% of eligible production cost (minimum: $229.75).
  • Amended certificate: $344.65.
  • Certified copy: $100.
• Sets revised fees for the Film or Video Production Services Tax Credit (PSTC):
  • Accreditation certificate: $5,744.37.
  • Amended certificate: $1,148.86.
  • Certified copy: $100.
• Notes about adjustments and exemptions:
  • The percentage-based application fees for CPTC (the 0.15% and 0.30% fees) are exempt from an annual adjustment because they scale with the production’s eligible costs.
  • The $100 certified copy fees are also exempt from the annual adjustment as they’re considered low-materiality.
• Contact for questions: Canadian Audio-Visual Certification Office (CAVCO), 1‑888‑433‑2200, bcpac-cavco@pch.gc.ca.

Who's affected#

• Film and television producers who apply for the CPTC or PSTC certificates.
• Production companies and service providers that need accreditation or certificate amendments.
• Accountants, tax advisors and production managers who budget for tax-credit application costs.
• It is unclear whether any other groups beyond applicants and their service providers will be directly affected.

Why it matters#

• The percentage-based fees mean application costs rise with a production’s eligible budget, so larger productions will pay more in absolute dollars.
• The fixed $5,744.37 accreditation fee and the $1,148.86 amended-certificate fee for the PSTC could be a noticeable up-front cost for smaller service companies or independent producers.
• Knowing these fees helps producers budget accurately when planning Canadian tax-credit applications and deciding how to structure applications (e.g., combined A+B filings vs. separate filings).