CAVCO revised fees for film tax credits

Summary#

The Department of Canadian Heritage has announced revised fees for services delivered by the Canadian Audio-Visual Certification Office (CAVCO). The new fees take effect on March 31, 2026 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 the CPTC application fees at 0.15% of eligible production cost for a Part A certificate and 0.15% for a Part B (certificate of completion). Applying for both at once is 0.30% of eligible production cost (minimum $246.25).
• Sets a fee for an amended CPTC certificate at $369.50 and for a certified copy at $100.
• Sets PSTC fees: accreditation certificate $6,155, amended certificate $1,231, and certified copy $100.
• Notes that the percentage-based application fees (the CPTC Part A and Part B fees and the combined application fee) are exempt from annual adjustment because they are tied to production costs and thus “self-adjust.”
• States that certified copy fees ($100) are also exempt from annual adjustment as “low-materiality fees.”

Who's affected#

• Film and television producers and production companies applying for the CPTC or the PSTC.
• Service companies and accountants who prepare or submit those certification applications.
• If unclear: the notice is narrowly about CAVCO service fees; it does not change eligibility rules for the tax credits themselves.

Why it matters#

• Applicants will pay these updated fees when they apply for or amend certification for film and television tax credits starting March 31, 2026.
• Percentage-based fees mean larger productions pay more in absolute dollars, while small productions may hit the stated minimum ($246.25) when applying for both certificates together.
• Fixed fees for accreditation and amended certificates (e.g., $6,155, $1,231) could be significant for smaller producers or new service providers.
• Questions or comments can be directed to CAVCO at 1‑888‑433‑2200 or bcpac-cavco@pch.gc.ca.