CAVCO Film Tax‑Credit Fee Changes

Summary#

The Department of Canadian Heritage says it has changed the fees charged by the Canadian Audio‑Visual Certification Office (CAVCO) for certain film tax‑credit certificates and related services. The new fees take effect March 31, 2025 and mainly adjust certificate, accreditation and amended‑certificate charges.

What it does#

• Sets application fees for the Canadian Film or Video Production Tax Credit (CPTC) certificates at:
  • Part A (production certificate): 0.15% of eligible production cost.
  • Part B (certificate of completion): 0.15% of eligible production cost.
  • Both parts A and B together: 0.30% of eligible production cost (minimum: $239.75).
• Sets other CPTC fees:
  • Amended certificate: $359.75.
  • Certified copy: $100.
• Sets fees for the Film or Video Production Services Tax Credit (PSTC):
  • Accreditation certificate: $5,995.
  • Amended certificate: $1,199.
  • Certified copy: $100.
• Notes exemptions from the annual adjustment:
  • Percentage‑based application fees (the 0.15% / 0.30% fees) are exempt because they scale with production cost and “self‑adjust.”
  • The $100 certified‑copy fees are exempt as “low‑materiality fees” under the Service Fees Act.
• The fee changes were made under the Department of Canadian Heritage Act and in compliance with the Service Fees Act.

Who's affected#

• Film and television producers and production companies applying for the CPTC or PSTC certificates through CAVCO.
• Production accountants, legal advisers, and anyone involved in preparing certificate applications or accreditation paperwork.
• Smaller productions may notice the minimum: $239.75 when applying for both certificates; larger productions will see fees scale with their eligible production costs.

For questions, CAVCO can be contacted (contact details are listed in the official notice).

Why it matters#

• These fees are part of the cost of claiming federal film tax credits. Producers will want to include them in budgets.
• Percentage‑based fees rise with production size, so bigger projects pay more in absolute terms while very small projects hit the stated minimum.
• The high $5,995 accreditation fee for the PSTC could be a notable upfront cost for companies seeking that accreditation.
• Exemptions and the fact that percentage fees “self‑adjust” mean some fees will automatically move with production costs and are not part of yearly fee adjustments.