FILM OR VIDEO PRODUCTION SERVICES TAX CREDIT (PSTC)
The PST C 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 (CAV CO) 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 that produce certified Canadian films or videos. The Canadian Audio-Visual Certification Office (CAV CO) 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 CAV CO.

CANADIAN AUDIO-VISUAL CERTIFICATION OFFICE (CAVCO)
25 Eddy Street, 9th Floor, room 038 • Gatineau (Québec) • K1A 0M5
T 819 934-9830 or Toll-free 1 888 433-2200
cavco@pch.gc.ca • www.pch.gc.ca/pgm/bcpac-cavco/index-eng.cfm

FILM AND VIDEO POLICY AND PROGRAMS
Department of Canadian Heritage
15 Eddy Street, room 15-6-M • Hull (Québec) • K1A 0M5
T 819 997-5690 • film@pch.gc.ca
www.pch.gc.ca/pgm/bcpac-cavco/pgm/cisp-pstc/cisp-pstc-eng.cfm

CANADA REVENUE AGENCY (CRA)
For services performed in Quebec: Montreal tax Services Office • Film Sevices Unit
305 René-Lévesque Blvd West, 8th floor
Montréal, Quebec • H2Z 1A6
T 514 496-2231 • T 514 283-0512 (waivers/actors)
www.cra-arc.gc.ca/tx/nnrsdnts/flm/mm-eng.html

INCOME TAX RULING AND INTERPRETATIONS
16th floor, Tower A, Place de Ville, 320 Queen Street • Ottawa (Ontario) • K1A 0L5
T 613 957-8953
www.cra-arc.gc.ca/tx/txprfssnls/srvcs/menu-eng.html