Revised CAVCO fees for film tax credits

Summary#

The Department of Canadian Heritage published a notice updating fees charged by the Canadian Audio-Visual Certification Office (CAVCO) for services tied to film tax credits. The new fees take effect on March 31, 2023 (notice published March 4, 2023).

What it does#

• Sets revised application and service fees for the Canadian film or video production tax credit (CPTC) and the Film or Video Production Services Tax Credit (PSTC) as of March 31, 2023.
• Revised CPTC fees:
  • Part A certificate: 0.15% of eligible production cost.
  • Part B certificate (certificate of completion): 0.15% of eligible production cost.
  • Application for both Parts A and B at the same time: 0.30% of eligible production cost (minimum: $215.13).
  • Amended certificate: $322.71.
  • Certified copy: $100.
• Revised PSTC fees:
  • Accreditation certificate: $5,378.63.
  • Amended certificate: $1,075.72.
  • Certified copy: $100.
• Notes from the notice:
  • Percentage-based application fees (the 0.15% and 0.30% fees) are exempt from the annual adjustment because they already change with a production’s eligible costs.
  • The $100 certified-copy fee is exempt from the annual adjustment as a “low-materiality” fee.
• For questions, the notice directs people to contact CAVCO (phone or email given in the original notice).

Who's affected#

• Canadian film or video producers applying for CPTC certificates (Parts A and/or B).
• Production services companies seeking PSTC accreditation or certificates.
• Production accountants, tax advisers, and anyone who prepares or files CAVCO applications on behalf of a production.
• It is not clear from the notice whether any other groups are directly affected beyond applicants and certificate holders.

Why it matters#

• Producers and service companies will see these specific fees when they apply for tax-credit certificates or request amended documents. For percentage fees, the final cost rises with the production’s eligible budget.
• Fixed fees (for amended certificates and certified copies) create predictable, one-time charges—useful for budgeting.
• Small or low-budget productions that apply for both certificates at once should note the minimum of $215.13 on the combined application fee.
• Because the percentage fees auto-adjust with production costs, they aren’t subject to yearly inflation changes; that may affect how much applicants actually pay from year to year.