00000nam 2200000zi 4500 9.904575 CaOODSP 20221107180604 m o d f cr cn||||||||| 211102e20200303quca ob f000 0 eng d 9780660279961 CaOODSP eng rda CaOODSP n-cn--- CH44-141/1-2019E-PDF Canadian Film or Video Production Tax Credit (CPTC) : application guidelines. [Gatineau, Quebec] : Canadian Audio-Visual Certification Office (CAVCO), March 3, 2020. ©2020 1 online resource (53 pages) : colour illustrations text txt rdacontent computer c rdamedia online resource cr rdacarrier Issued also in French under title: Crédit d'impôt pour production cinématographique ou magnétoscopique canadienne (CIPC) : lignes directrices sur la présentation des demandes. Issued also in HTML format. Includes bibliographical references. "The Canadian Film or Video Production Tax Credit (CPTC) is a refundable corporate tax credit designed to encourage the creation of Canadian film and television programming and the development of an active domestic independent production sector in Canada. The CPTC program is jointly administered by the Department of Canadian Heritage, through the Canadian Audio-Visual Certification Office (CAVCO), and by the Canada Revenue Agency (CRA). … These guidelines focus on the requirements a production must meet to be certified as a Canadian film or video production under the CPTC program. They also explain how the tax credit for a production is calculated, and the CRA's role in reviewing claims for the tax credit following the certification of a production through CAVCO"--Overview, page 6. Motion picture industry Taxation Canada. Video recordings industry Taxation Canada. Tax credits Canada. Canadian Audio-Visual Certification Office, issuing body. Crédit d'impôt pour production cinématographique ou magnétoscopique canadienne (CIPC) : (CaOODSP)9.904591 PDF 948 KB https://publications.gc.ca/collections/collection_2021/pch/CH44-141-1-2019-eng.pdf HTML N/A https://www.canada.ca/en/canadian-heritage/services/funding/cavco-tax-credits/canadian-film-video-production/application-guidelines.html