Part IPublic NoticeVolume 159, Number 9Published: March 1, 2025
CAVCO fees updated for film tax credits
Canada Gazette, Part I, Volume 159, Number 9: GOVERNMENT NOTICES
DEPARTMENT OF CANADIAN HERITAGE ACT
DEPARTMENT OF CANADIAN HERITAGE
Key facts
- Published
- March 1, 2025
- Comment deadline
- Unclear
- Effective date
- March 31, 2025
Summary#
This is a notice from the Department of Canadian Heritage under the Department of Canadian Heritage Act that updates fees charged by the Canadian Audio-Visual Certification Office (CAVCO). The new fees take effect on March 31, 2025 and list revised charges for certificates and related services used with film and video production tax credits.
What it does#
- Sets new fees for certificates and services issued by CAVCO, effective March 31, 2025.
- Revised fees for the Canadian Film or Video Production Tax Credit (CPTC):
- Part A certificate: 0.15% of eligible production cost.
- Certificate of completion (Part B): 0.15% of eligible production cost.
- Application for both parts A and B at once: 0.30% of eligible production cost (minimum: $239.75).
- Amended certificate: $359.75.
- Certified copy: $100.
- Revised fees for the Film or Video Production Services Tax Credit (PSTC):
- Accreditation certificate: $5,995.
- Amended certificate: $1,199.
- Certified copy: $100.
- Notes about adjustments and exemptions:
- The percentage-based application fees (0.15%, 0.30%) are exempt from the annual adjustment because they scale with production cost and thus “self-adjust.”
- Certified copy fees ($100) are exempt from annual adjustment as they are considered low-materiality under the Service Fees Act.
Who's affected#
- Film and video producers applying for or renewing certificates for the CPTC and PSTC.
- Companies that provide production services seeking PSTC accreditation.
- Accountants, production managers and others who budget for tax-credit application and certification costs.
- Smaller organizations or community groups that prepare or repackage materials for nal? (Note: the source does not indicate any change to naloxone kits here — that topic appears elsewhere in the same Canada Gazette issue.)
If it is unclear whether a specific fee applies to you, the notice points to contacting CAVCO for details.
Why it matters#
- For big productions, percentage-based fees mean the charge grows with the production budget. That affects budgeting for projects claiming the CPTC.
- For companies seeking PSTC accreditation, the $5,995 accreditation fee and $1,199 amended-certificate fee are concrete up-front costs to plan for.
- The exemptions (percentage fees self-adjusting; $100 certified copy classified as low-materiality) explain which fees will change with inflation and which will not.
- Anyone who uses these tax credits or works on productions should check these new figures when planning or filing applications after March 31, 2025.
Key topics
Department of Canadian Heritage ActService Fees ActCanadian Audio-Visual Certification OfficeCAVCOCanadian Film or Video Production Tax CreditCPTCFilm or Video Production Services Tax CreditPSTCCanadian film or video production certificate (Part A)Certificate of completion (Part B)Accreditation certificateCertified copy (fee $100)fee adjustmentfilm and video production
Source: Canada Gazette