The following information on production incentives in Canada and its provinces has been provided by Canada Film Capital. Since Canada’s introduction of Production Services Tax Credits in 1997, Canada Film Capital has been the leading provider of tax credit administration and financing services to U.S. and other foreign producers. Find out more at www.canadafilmcapital.com.

Click here for printable Basic Overview PDF (information as of June 4, 2009)

** These materials have been prepared by Entertainment Partners for informational purposes only and should not be construed as tax advice or relied on for specific projects. Though every effort has been made to remain current, laws and incentives change and, therefore, this information may have been revised. Please contact the EP Production Incentives Group or your legal or tax advisors to confirm any laws or the effect of incentives on your project. For more information on production incentives in Canada, visit www.canadafilmcapital.com. CANADA FEDERAL Type of Incentive: Refundable tax credit Maximum Benefit: 16% of qualifying Canadian labor expenditures, net of assistance (which includes provincial credits) Compensation and Project Caps/ Funding Per Year: No caps Project Criteria: Costs must be > C$1,000,000 on worldwide basis within 24 months after start of principal photography for feature film or video; > C$100,000 per episode for series or pilot ≤ 30 minutes; and > C$200,000 per episode for series or pilot > 30 minutes Eligible Entities: An “eligible production corporation” must have a permanent establishment in Canada whose primary activity is the production of films or videos or the provision of film or video production services AND must own the copyright throughout production in Canada or must contract directly with the copyright owner; private broadcasting/cable subsidiaries are eligible Sunset/Review: None Film Commission: Canadian Audio-Visual Certification Office (CAVCO) 25 Eddy St., 9th Floor, Room 038 (25-9-O) Gatineau, QC, K1A 0M5 CANADA Phone: 888.433.2200 Fax: 819.934.9828 Email Updated March 16, 2009