CAVCO fee changes for production tax credits

Summary#

The Minister of Canadian Heritage has updated the fees charged by the Canadian Audio-Visual Certification Office (CAVCO). The new fees take effect on March 31, 2024 and apply to certificates and related services for the Canadian Film or Video Production Tax Credit (CPTC) and the Film or Video Production Services Tax Credit (PSTC).

What it does#

• Sets new application and certificate fees for the CPTC:
  • Canadian film or video production certificate (Part A): 0.15% of eligible production cost.
  • Certificate of completion (Part B): 0.15% of eligible production cost.
  • Application for both certificates (Parts A and B): 0.30% of eligible production cost (minimum: $229.75).
  • Amended certificate: $344.65.
  • Certified copy: $100.
• Sets new fees for the PSTC:
  • Accreditation certificate: $5,744.37.
  • Amended certificate: $1,148.86.
  • Certified copy: $100.
• Notes on adjustments and exemptions:
  • The percentage-based application fees (e.g., 0.15%, 0.30%) are exempt from the annual fee adjustment because they already scale with a production’s eligible costs.
  • The certified copy fee ($100) is exempt from annual adjustment because it’s treated as a low-cost item.
• Contact point: inquiries can be directed to CAVCO (phone and email listed in the notice).

Who's affected#

• Film and video producers and production companies applying for the CPTC or PSTC.
• Service production companies that need PSTC accreditation.
• Producers, accountants, and tax advisers who prepare or submit tax-credit applications.
• It is unclear if any other groups are affected beyond those applying for these specific certificates.

Why it matters#

• These fees are a direct, predictable cost when claiming federal production tax credits. Bigger budgets mean larger percentage fees; small productions may hit the $229.75 minimum when applying for both certificates at once.
• The large accreditation fee ($5,744.37) matters for service companies that rely on the PSTC to attract clients.
• Knowing the new fees helps producers plan budgets and cash flow for applications and certificate amendments.