Tax Credit - CANADA FEDERAL

http://www.canadianheritage.gc.ca/cavco/pgm/cipc-cptc/cipc-cptc-eng.cfm
For a production to qualify as Canadian content for tax credit through CAVCO, the production must meet specific criteria for key creative personnel and production costs, which are outlined in our guidelines.

The CPTC is available at a rate of 25 percent of the qualified labour expenditure. Eligible salaries and wages qualifying for the tax credit may not exceed 60 percent of the cost of the production, net of assistance, as certified by the Minister of Canadian Heritage. Therefore, the tax credit could provide a maximum refund of up to 15 percent of the cost of production, net of assistance.
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