CAVCO fee changes for film tax credits

Summary#

The Department of Canadian Heritage says it has revised fees for services from the Canadian Audio‑Visual Certification Office (CAVCO). The new fees take effect March 31, 2025 and apply to certificates and related services used for federal film and video tax credits.

What it does#

• Sets the new fees for certificates used with the Canadian Film or Video Production Tax Credit (CPTC):
  • Part A (production certificate): 0.15% of eligible production cost
  • Part B (certificate of completion): 0.15% of eligible production cost
  • Application for both (Parts A and B): 0.30% of eligible production cost (minimum: $239.75)
  • Amended certificate: $359.75
  • Certified copy: $100
• Sets the new 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:
  • The percentage‑based application fees (0.15% / 0.30%) are exempt because they scale with production costs and “self‑adjust” for inflation.
  • The $100 certified copy fees are exempt as “low‑materiality fees” under the Service Fees Act.
• Provides contact details for questions to CAVCO (phone and email listed in the notice).

Who's affected#

• Film and television producers and production companies applying for federal tax credits (CPTC and PSTC).
• Companies that need accreditation, amended certificates, or certified copies from CAVCO.
• Accountants, production managers, and tax/legal advisors who handle these applications.
• It is unclear whether small individual applicants or community groups are affected differently; the notice does not break down impacts by business size.

Why it matters#

• These fees are part of the cost of claiming federal film production tax credits. Producers should factor the new amounts into budget and cash‑flow planning for projects that apply for certificates after March 31, 2025.
• The percentage‑based fees mean larger productions pay more, while the flat fees affect anyone needing amended documents or certified copies.
• Some fees were exempted from annual adjustment (percentage fees and low‑materiality certified copy fees), which affects how much these charges will change over time.
• If you work in or fund Canadian productions, or provide services that package tax‑credit applications, you may want to note the new amounts and contact CAVCO if you have questions.