From mountain landscapes to cosmopolitan cities, Canada offers iconic locations accompanied by generous incentives
Besides Canada’s internationally recognized film locations — Vancouver, Toronto and Montreal — the country holds a wealth of movie locations across its picture-perfect provinces. Between the boreal forest and the Toronto skyline, location scouts can create stories of any genre and receive financial relief by way of the Canadian Film Production Tax Credit. Explore tax incentives by province to determine which film location in Canada is ideal for your motion picture project.
While individual provinces offer specified tax incentives, the Canadian Film or Video Production Tax Credit (CPTC) provides eligible productions with a fully refundable tax credit available at a rate of 25% of the qualified labor expenditure.
Alberta
Alberta is a Canadian province located in the West. While its capital city Edmonton is a good option for scouts looking for an urban backdrop, Alberta also has a diverse terrain great for nature shots. The landscape encompasses mountains, prairies, desert badlands and evergreen forests. While the story of Ennis and Jack takes place in Wyoming in 1963, Brokeback Mountain (2005) was almost entirely shot in the Canadian Rockies in Southern Alberta. Other noteworthy blockbusters shot in Alberta are Ghostbusters: Afterlife (2021), Land (2021) and Inception (2010).
Incentive Type: Refundable Tax Credit
Incentive Amount: 22%, 16% Stackable Federal Tax Credit (Combined incentive rate of 34.5% effective rate)
Minimum Spend: $550K CAD (before GST)
Bonus: N/A
Audit Requirements: CPA audit required
Application: All applications must be submitted through the online application portal. It is the responsibility of the applicant to ensure all relevant documentation is completed as stated in the program guidelines and submitted with the application.
Sunset Date: N/A
British Columbia
British Columbia is Canada’s westernmost province. This province is defined by a scenic Pacific coastline and majestic mountain ranges. Vancouver is also located in BC and holds Sony’s headquarters. Shot in Vancouver were Twilight Saga: Eclipse (2010), Deadpool (2016) and Deadpool 2 (2018). For more picture opportunities, make sure to explore locations outside of Vancouver like Victoria, Okanagan Valley, and Whistler and Blackcomb Mountains. If you’re a scout looking for cutting-edge technology for special effects, BC is internationally recognized as a special effects hub.
Incentive Type: Refundable Tax Credit
Incentive Amount: 28% + 16% Stackable Federal Tax Credit (Combined incentive rate of 39.5% effective rate)
Minimum Spend: $1M CAD (film); $200K CAD (TV per episode ≥ 30 mins); or $100K CAD (TV per episode < 30 mins)
Bonus: N/A
Audit Requirements: CPA audit required
Application: Production companies are encouraged to apply for their tax credit certificates as early as possible. For an eligibility certificate, it is recommended to apply no later than 12 months from the corporation’s taxation year in which principal photography began. For completion certificates, it is recommended that production companies submit completion certificate applications at least 6 months before the filing deadline to avoid a risk of losing tax credits.
Sunset Date: None
Manitoba
Manitoba’s landscape will make your viewers fall in love with nature. Its wide-open spaces are made up of lakes and rivers, mountains and boreal plains. This province lends itself to professionals in the film industry. Winnipeg, Manitoba’s capital city, brings thousands of filmgoers together through its annual Gimli International Film Festival. Films you might have seen filmed in Manitoba are The Lookout (2007), Paycheck (2003) and Resident Evil: Apocalypse (2004).
Incentive Type: Refundable Tax Credit
Incentive Amount: 30%-45% + 16% Stackable Federal Tax Credit (Combined incentive rate of 53.8% effective rate)
Minimum Spend: 5% (Manitoba Producer); 5% (Rural and Northern); 10% (Frequent filming)
Bonus: N/A
Application: For each eligible film, file the following with your return for the tax year: A Certificate of Completion (if the production was completed in the tax year), or an Advance Certificate of Eligibility (if the production was not completed in the tax year), issued by Manitoba Film and Music.
Credit Based on Production Cost: Corporations may elect to claim a 30% tax credit based on production costs incurred for labour, goods, and services provided in Manitoba that is directly attributable to the production of an eligible film.
Sunset Date: N/A
Nova Scotia
Nova Scotia might be one of the smallest Canadian provinces, but it has a bold and rich in film history. Nova Scotia, surrounded by the Atlantic Ocean and covered in vibrant green vegetation, has been the source of inspiration for various feature films. It is also the birthplace of Academy Award nominees Elliot Page, Arthur Kennedy, and many other critically acclaimed actors. Some of the award-winning feature films made in the province are Titanic (1997); The Shipping News (2001); Amelia (2009) and The Lighthouse (2019).
Incentive Type: Refundable Tax Credit
Incentive Amount: 50-60%
Minimum Spend: N/A
Bonus: Production companies that shoot more than two films in Nova Scotia over a two year period are eligible for an additional 5% of eligible salaries frequent film bonus on the third and subsequent films.
Application: Enter the amount of the credit earned in the current year on line 565 of Schedule 5, Tax Calculation Supplementary – Corporations.
Credit Based on Production Cost: N/A
Sunset Date: N/A
Ontario
Ontario, which borders the United States and the Great Lakes, is home to Canada’s capital Ottawa, and Toronto — one of the largest movie hubs in North America. Notable movies made in Ontario are The Vow (2012), My Big Fat Greek Wedding (2002) and this classic: X-Men (2000). Ontario will support your big picture project with industry connections, services and financial relief.
Incentive Type: Refundable Tax Credit
Incentive Amount: 21.5% + 16% Stackable Federal Tax Credit (Combined incentive rate of 34.1% effective rate)
Minimum Spend: $1M CAD (film); $200K CAD (TV per episode ≥ 30 mins); or $100K CAD (TV per episode > 30 mins)
Bonus: 10% — entirely outside or at least 85% of key animation outside the Greater Toronto area, at least five location days in Ontario
Application: Before claiming the credit, you must apply online to Ontario Creates for a certificate of eligibility. If the production is eligible, Ontario Creates will issue a certificate indicating the estimated amount of the tax credit.
Sunset Date: N/A
Quebec
Quebec has a rich film history stemming as far back the late 1800s. In fact, the first public film projection in North America took place in Montreal! This gigantic province is nearly three times the size of Texas, with strong French influence and diverse terrain. Look out for the Place Royale and Notre-Dame-des-Victoires Church in Catch Me If You Can (2002); and, Château Frontenac, the streets of Old Québec, Le Capitole theatre, the Limoilou neighborhood and Île d’Orléans in Alfred Hitchcock’s film I Confess (1953).
Incentive Type: Refundable Tax Credit
Incentive Amount: 25% + 16% Stackable Federal Tax Credit (Combined incentive rate of 37% effective rate)
Minimum Spend: $250k CAD
Bonus: 16% Labor-based computer-aided special effects and animation & shooting of scenes in front of a chroma key screen
Application: The corporation must submit to Revenu Québec its tax credit claim for a taxation year
Credit Based on Production Cost: N/A
Sunset Date: N/A
Saskatchewan
Saskatchewan’s weather, skies, and communities are as varied as its grasslands, forests, rivers and lakes. With a wealth of location options to choose from and the support of Creative Saskatchewan for everything from grants and funding to supplier partnerships and location services, the province is ripe with opportunity. Communities in Saskatchewan vary from the untouched North, to sleepy but charming small-town culture, to vibrant and eclectic city centres.
Incentive Type: Non-Recoupable Grant
Incentive Amount: 25%-40% of eligible Saskatchewan expenditures to a maximum grant amount of $5M
Minimum Spend: N/A
Bonus:
- 10% frequent filming bonus (where applicants complete 3 or more eligible productions per year in Saskatchewan)
- 5% rural bonus (where majority production takes place a minimum 50km outside Regina or Saskatoon)
- 5% Saskatchewan post-production bonus (where majority post-production is taking place in Saskatchewan)
Application: Through the Creative Saskatchewan website here: www.creativesask.ca/our-support/film-tv/feature-film-tv-production/. The fund opens annually in early April and remains open until funding has been exhausted.
Credit Based on Production Cost: 25%-40% of eligible Saskatchewan expenditures to a maximum grant amount of $5M
Sunset Date: N/A
Photo courtesy of Minds Eye Entertainment
