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.

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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.

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Enter a budget and local spend to see estimated federal plus provincial recovery, line by line.

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All provinces and territories

British Columbia

BC

Up 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

AB

22% 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

SK

Grant-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

MB

Up 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

ON

35% 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

QC

Up 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

NB

Labour 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

NS

26% 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

PE

Rebate 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

NL

40% 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

YT

Rebates 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

NT

Rebate 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

NU

Spend 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