FILM OR VIDEO PRODUCTION SERVICES TAX CREDIT (PSTC)
The PSTC is designed to encourage the employment of Canadians by taxable Canadian or foreign-owned corporations with a permanent establishment in Canada which produce or provide production services. The Canadian Audio-Visual Certification Office (CAVCO) determines the eligibility of the production and issues an Accredited Film or Video Production Certificate on behalf of the Minister of Canadian Heritage.

CANADIAN FILM OR VIDEO PRODUCTION TAX CREDIT (CPTC)
The CPTC is a fiscal incentive for qualified Canadian corporations which produce certified Canadian films or videos. The Canadian Audio-Visual Certification Office (CAVCO) administers the CPTC and is responsible for issuing certificates on behalf of the Minister of Canadian Heritage. For more information, eligibility requirements, certification, application procedures and forms, please contact CAVCO.

CANADIAN AUDIO-VISUAL CERTIFICATION OFFICE (CAVCO)
Film Industry Services International Tax Directorate
9th Floor, 25 Eddy Street
Gatineau (Québec) K1A 0M5
T 819 934-9830 or Toll-free 1 888 433-2200
cavco_bcpac@pch.gc.ca
www.pch.gc.ca/cavco

FILM AND VIDEO POLICY AND PROGRAMS
Department of Canadian Heritage
15, rue Eddy, bur. 15-6-M
Hull (Québec) K1A 0M5
T 819 997-5690
film@pch.gc.ca
www.pch.gc.ca

CANADIAN REVENUE AGENCY (CRA)
Film Industry Services International Tax Directorate
344, rue Slater, 6e étage
Ottawa (Ontario) K1A 0L5
T 613 941-5123
www.cra-arc.gc.ca

CANADA REVENUE AGENCY (CRA)
Income Tax Rulings and Interpretations Directorate
25, rue Nicholas, 15e étage
Ottawa (Ontario) K1A 0L8
T 613 957-8953
www.cra-arc.gc.ca