CAVCO Film Tax Credit Fee Update

Summary#

The Minister of Canadian Heritage has updated 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 and change how much producers and service companies pay to get certification and related documents.

What it does#

• Sets new application and document fees for the Canadian Film or Video Production Tax Credit (CPTC):
  • Part A certificate (production certificate): 0.15% of eligible production cost.
  • Part B certificate (certificate of completion): 0.15% of eligible production cost.
  • Application for both parts at once: 0.30% of eligible production cost (minimum: $215.13).
  • Amended certificate: $322.71.
  • Certified copy: $100.
• Sets new fees for the Film or Video Production Services Tax Credit (PSTC):
  • Accreditation certificate: $5,378.63.
  • Amended certificate: $1,075.72.
  • Certified copy: $100.
• Notes and exemptions:
  • The percentage-based application fees are exempt from the annual adjustment because they scale with production costs (they “self-adjust”).
  • The $100 certified-copy fees are exempt from annual adjustment as they are classified as low-materiality under the Service Fees Act.
• Contact for questions: CAVCO at 1-888-433-2200 or bcpac-cavco@pch.gc.ca.

Who's affected#

• Producers applying for the Canadian Film or Video Production Tax Credit (CPTC).
• Companies applying for the Film or Video Production Services Tax Credit (PSTC) (often foreign or service-basis productions).
• Film production accountants and legal advisers who prepare and submit certification applications.
• Smaller productions may be more sensitive to the minimum fee ($215.13) and the flat fees for amended certificates.

Why it matters#

• These fees are part of the upfront costs to get government tax-credit certification. Changes affect how much producers pay when applying or requesting changes.
• Percentage-based fees mean larger productions will pay more, while smaller productions face a set minimum for combined applications.
• The exemptions and the use of percentage fees mean some charges will automatically reflect changes in production budgets, while fixed fees remain constant unless revised again.