Film Incentive Centre — Canada
Explore incentives by province and territory
Click a province on the map or use the search to drill into its local production incentives — labour tax credits, all-spend credits, regional uplifts and the federal programs that stack on top. Data reviewed August 2026.
Hover or focus a province or territory to preview its headline rate. Click to open the full breakdown.
Federal layer
Federal programs stack on top of provincial credits. Most productions claim one federal credit plus one provincial credit.
- CPTC25% of qualified labour
- PSTC16% of qualified Canadian labour
- Telefilm CanadaEquity and grant financing, not a rate
- Canada Media FundPerformance and program envelopes
Model your project
Enter a budget and local spend to see estimated federal plus provincial recovery, line by line.
Open the estimatorAll provinces and territories
British Columbia
BCUp to 36% + regional and distant uplifts
Canada's largest service-production centre. Two parallel credits — FIBC for Canadian content, PSTC for domestic and foreign service work — both with regional, distant-location and digital animation/VFX uplifts.
2 programs · Creative BC
Alberta
AB22% or 30% of Alberta production costs
An all-spend credit with a higher rate for Alberta-owned productions and for shoots based outside Calgary and Edmonton. Per-project cap applies.
1 program · Alberta Film / Alberta Culture
Saskatchewan
SKGrant-based — up to 30% of Saskatchewan spend
Saskatchewan has no film tax credit. Support runs through Creative Saskatchewan production grants, which reimburse a share of Saskatchewan expenditures up to a per-project ceiling.
1 program · Creative Saskatchewan
Manitoba
MBUp to 65% labour or 38% all-spend
Producers elect between the cost-of-salaries stream (the richest labour rate in Canada once bonuses stack) and a simpler all-spend stream. The credit is fully refundable and has no annual cap.
2 programs · Manitoba Film & Music
Ontario
ON35% labour (CanCon) / 21.5% all-spend (service)
The deepest crew and infrastructure base in English Canada, plus a separate 18% computer animation and special effects credit that stacks on the production credits.
3 programs · Ontario Creates
Québec
QCUp to 40% labour (Québec films) / 25% all-spend (service)
Jointly administered by SODEC and Revenu Québec. The service credit is all-spend, with an additional enhancement for computer-aided special effects and animation work.
2 programs · SODEC
New Brunswick
NBLabour rebate through the Multimedia Initiative
New Brunswick runs a discretionary rebate on New Brunswick labour rather than a legislated tax credit. Funding is allocated per intake, so confirm availability before locking a budget.
1 program · Opportunities NB / NB Multimedia Initiative
Nova Scotia
NS26% of eligible Nova Scotia costs, up to 32% with bonuses
The Nova Scotia Film & Television Production Incentive Fund is a spend-based grant rather than a tax credit, with regional and frequent-filming bonuses on top of the base rate.
1 program · Nova Scotia Business Inc. / Screen Nova Scotia
Prince Edward Island
PERebate on PEI labour and spend
PEI supports production through the PEI Film Media Fund, a discretionary rebate on Island labour and expenditures with a modest annual envelope.
1 program · Innovation PEI
Newfoundland & Labrador
NL40% of eligible local labour
A refundable labour credit at one of the highest headline rates in the country, constrained by a budget-percentage cap and a per-project ceiling.
1 program · Newfoundland and Labrador Film Development Corporation
Yukon
YTRebates on Yukon labour, travel and training
Yukon layers several smaller rebate funds — production, training and travel — which together can materially offset the cost of shooting north of 60.
1 program · Yukon Media Development
Northwest Territories
NTRebate on NWT spend and labour
The NWT Film Rebate Program returns a share of territorial spend, with a higher effective return where NWT residents fill crew positions.
1 program · NWT Film Commission
Nunavut
NUSpend incentive on Nunavut expenditures
The Nunavut Spend Incentive Program rebates territorial expenditures, with additional support aimed at Inuit-led and Inuktut-language production.
1 program · Nunavut Film Development Corporation