Apply for Canadian Audio-Visual Certification Office certification through CAVCO Online: the CPTC and PSTC routes, the account sign-in, the verified application fees, and the Part A and Part B deadlines.
Applies in: CA
The Canadian Audio-Visual Certification Office (CAVCO), part of Canadian Heritage, certifies productions for two federal film and video tax credits that the Canada Revenue Agency (CRA) then administers with CAVCO. This guide covers starting an application through CAVCO Online, the online application system for both programs. CAVCO certification is the first step, not the tax claim itself: CAVCO certifies the production, and the CRA reviews the claim filed after certification. Do not treat a CAVCO application as a CRA filing, and do not treat this guide as tax advice. The program guidelines and the Income Tax Act take precedence over any summary here.
The two programs serve different productions, and the choice decides which guidelines, documents, and fee table apply.
The Canadian Film or Video Production Tax Credit (CPTC) provides producers of eligible Canadian film or video productions with a fully refundable tax credit at a rate of 25 per cent of the qualified labour expenditure. It is jointly administered by CAVCO and the CRA. A production must be a Canadian film or video production that meets the requirements of the Income Tax Regulations, which may include a treaty coproduction. The CPTC is available only to a Canadian production company that is a qualified corporation: throughout a given taxation year, a prescribed taxable Canadian corporation with a permanent establishment in Canada that primarily carries on a Canadian film or video production business, as the CPTC application guidelines state it.
The Film or Video Production Services Tax Credit (PSTC) provides eligible production corporations with a tax credit at a rate of 16 per cent of the qualified Canadian labour expenditures incurred for an accredited production. It is co-administered by CAVCO and the CRA and is designed to enhance Canada as a location of choice for film and video productions employing Canadians. To be eligible, a production corporation must be a taxable Canadian corporation or a foreign-owned corporation, engaged primarily (more than 50 per cent), through a permanent establishment in Canada, in a film or video production business or a film or video production services business, and the owner of the copyright in the accredited production throughout the period it is produced in Canada, or contracted directly with the copyright owner to provide services for the production.
Do not file under both programs for one production. The CPTC guidelines state that a corporation cannot receive both the PSTC and the CPTC for the same production. The guidelines also limit CPTC eligibility to linear, non-interactive film or video productions: websites, games, and apps are not eligible, while a 360 or virtual reality production can be eligible when the storyline progresses in a linear way without active viewer intervention. A treaty coproduction applicant must also apply separately to Telefilm Canada, and CAVCO must receive Telefilm Canada's preliminary recommendation for Part A or Part A/B applications and its final recommendation for Part B and Part A/B applications, as the CPTC program page states.
Both program pages require applicants to create a CAVCO Online account. The clearest published description of the sign-in sequence is on the CAVCO Personnel Number page: use a Sign-In Partner or a GCKey to create a Canadian Heritage Account, then open the CAVCO Online account once logged in. On a first login, validate the email address by entering the PIN CAVCO sends. If the validation PIN does not arrive, check the spam or junk folder, clear the browser cache and cookies, try a different browser or device, and make sure the device is not connected to a virtual private network, as that page advises. For further help, contact CAVCO at the phone number on the program pages.
Personnel Numbers matter for CPTC applications and not for PSTC applications. To demonstrate that key creative and producer-related personnel are Canadian, producers list the CAVCO Personnel Numbers of those individuals in the CPTC application. A person must be a Canadian citizen as defined in the Citizenship Act, or a permanent resident as defined in the Immigration and Refugee Protection Act, to receive one. The fastest way to obtain a number is to apply online through the CAVCO Online account, in the My Applications section, by entering the required information and attaching a digital version of proof of citizenship or permanent residency. There is no cost to apply for a Personnel Number.
Accepted proof of citizenship is any one of a birth certificate from a Canadian province or territory, a Canadian Certificate of Registration of Birth Abroad issued before 1977, a Certificate of Canadian Citizenship or Certificate of Naturalization (not a commemorative issue), a Certificate of Indian Status, a certified Registered Indian Record, or a Canadian passport. The only document accepted as proof of permanent residency is a valid Permanent Resident Card, front and back. Do not send applications or identity documentation by email. A number issued to a Canadian citizen never expires. A number issued to a permanent resident expires when the permanent residency expires, can be renewed by submitting a new Permanent Resident Card, and must stay valid for the entire time the person performs duties on a given production. If someone is facilitating a Personnel Number request for another person, such as an agent or a production company, they must apply by mail with the signed form, and the person must never allow someone else to create a CAVCO Online account for them.
The updated CAVCO Online portal, available from May 31, 2025, added a centralized dashboard for managing applications, updated application questions, smart form validations that flag missing information in real time, restructured sections, Shared Folders in place of Company Accounts, a digest summary of messages, notes fields in every application section, help icons, and a deadlines page for CPTC applications that tracks relevant deadlines and CRA waiver requirements, according to the bulletin on improvements to the CAVCO Online application system. Existing login credentials stayed unchanged when the updated portal launched, and answers for pre-existing applications already under review were filled in automatically for most new questions so progress was not delayed.
Production companies must apply to CAVCO for both a Canadian film or video production certificate (Part A certificate) and a certificate of completion (Part B certificate) for each production, as the CPTC guidelines state. An application may seek Part A alone, Part B alone, or both together as a Part A/B application, and the fee table prices each form separately. Read the CPTC guidelines and recent public notices first: the CPTC program page lists that reading as the first required step, and the guidelines set out the eligibility requirements in full, including Canadian content, copyright ownership, genres, key creative points, Canadian costs, and exploitation in Canada.
Submit a complete application online, with the application fee paid and the following information and documentation, as the CPTC program page lists them:
CAVCO may request more information at any stage, including a copy of the production at the Part A stage where a rough cut is acceptable, more episodes of a series, affidavits, sworn statements, records, or financial documents for audit. The guidelines state that incomplete applications will not proceed for analysis with a tax credit officer unless all required information and documents are received and the application fee is paid.
Two eligibility summaries from the guidelines are worth reading before assembling documents. The production must obtain a minimum number of points for key creative positions occupied by Canadian citizens or permanent residents, including certain mandatory points, and all producer-related personnel other than those receiving permitted exemptions in limited circumstances must be Canadian. At least 75 per cent of the total of all costs for services related to producing the production, other than certain excluded costs, must be payable for services provided to or by individuals who are Canadian, and at least 75 per cent of the total of all post-production costs, other than certain excluded costs, must be incurred for services provided in Canada. The guidelines give the full rules, point tables, and exclusions; this guide states only the thresholds the guidelines publish in their overview.
The PSTC route has its own shorter document list and two stated differences from the CPTC route. Applicants must read the application guidelines in their entirety, create a CAVCO Online account, complete the Official Designee form if applicable, and complete the online application with the fee paid and the following information and documentation, as the PSTC program page lists them:
CAVCO Personnel Numbers and the Electronic Screen Credit are not required for the PSTC program, as the PSTC program page states. Do not delay a PSTC application to collect Personnel Numbers, and do not assume CPTC document rules transfer to it: the PSTC list above is the list the PSTC page publishes. Only the copyright owner, or an Official Designee, can apply for the certificate, and that entity is responsible for paying the fee, as the fees page notes.
A fee is required for each application to CAVCO, for both programs. The guidelines state that part of submitting a complete application includes paying the application fee, that an application is reviewed for completeness including verifying that the fee has been paid, and that once an application is complete it is placed in a queue to be assigned to a tax credit officer. Notifications from CAVCO are sent to the Message Centre in the CAVCO Online system, so check messages regularly and keep all contact information for the application up to date.
The verified fees below come from the Fees page for Film and Video Tax Credits, for applications submitted from March 31, 2026, to March 30, 2027. Fees may be paid by credit card (Visa, Mastercard, or American Express) or by cheque payable to the Receiver General for Canada, submitted with a printout of the invoice for the fee or with the case file number on the front of the cheque.
| Application type | Fee, March 31, 2026, to March 30, 2027 |
|---|---|
| CPTC Part A certificate | 0.15 per cent of eligible production cost |
| CPTC Part B certificate | 0.15 per cent of eligible production cost |
| CPTC Part A/B certificate | 0.30 per cent of eligible production cost, minimum $246.25 |
| CPTC amendment to certificate | $369.50 |
| PSTC accreditation certificate | $6,155.00 |
| PSTC amendment to certificate | $1,231.00 |
| Certified copy of certificate, either program | $100 |
CPTC fees are based on the eligible production cost, which is 60 per cent of the total production cost once financing amounts deemed assistance, deferrals, and non-deductible expenses are deducted. If the eligible production cost changes during review, the fee is adjusted: an additional amount owed must be paid before the certificate is issued, and overpayments are refunded after Part B certification. A PSTC fee is payable for each application for an accreditation certificate for a production or a series of episodes, and an application for a series must include only episodes produced for one season; if episodes for one season are split among applications, including a separate application for a pilot episode, a separate fee is due for each application. The certified copy fee applies only for certificates an applicant cannot retrieve from the current online application system.
For the PSTC only, a partial rebate may apply. Where the aggregate tax credit for a PSTC accreditation certificate application is $25,000 or less, whether or not it is received as a refund, the applicant may be entitled to a partial rebate of the application fee. The applicant must still pay the full fee at the time of application. Once all of the tax credit has been claimed for a production, the applicant may make a written request for a rebate to CAVCO, which confirms the rebate amount. As of April 1, 2025, applicants may also be eligible for a partial refund of the fee paid if CAVCO does not meet its service standard commitment, under the Fee Remissions Policy the guidelines link to. Some CAVCO fees adjust annually on March 31 under the Service Fees Act, so confirm the fee window on the fees page for the date you submit.
CPTC deadlines turn on principal photography and the corporation taxation year. There is no deadline for a Part A application. The initial Part B application deadline is 24 months from the end of the corporation taxation year in which principal photography began. That deadline can be extended to 42 months from the first taxation year end date, as long as the applicant files valid T2029 waivers with the CRA for both the first and second taxation years ending after principal photography began. CAVCO verifies directly with the CRA that valid waivers, when required, have been filed. A Part B application must be filed by the 42-month deadline, the two waivers must be filed with the CRA by the 42-month deadline and within the normal reassessment period for the two taxation years, and a waiver should not be filed for a taxation year that has not yet been assessed. Failure to meet the final 42-month deadline, or to file valid waivers when required, results in a previously issued Part A certificate being revoked, or a Part A/B application being denied. An application must be submitted no later than 11:59 p.m. Pacific Time on the applicable deadline, or on the next business day when the deadline falls on a Saturday, Sunday, or statutory holiday.
The Part B certificate must be issued within six months of the application deadline, making 48 months the final date by which CAVCO must issue it. CAVCO issues reminder notices of Part B application deadlines at the 22-month, 24-month, 40-month, and 41-month marks, based on dates submitted in the Part A application, so an incorrect or later-changed taxation year end that CAVCO was not told about can make the reminders incorrect. The PSTC program accepts applications on an ongoing basis, with no application deadline stated on its program page.
The service standard for both programs is 180 calendar days, minus applicant delays, from the day a complete application is received until the day a production is certified or denied, with a performance target of 85 per cent. In the CAVCO Online system, the file status messages run in sequence: Submitted / fee owing, then Registration intake, then In queue for a complete application, then Under review, then a decision to issue or deny a certificate. Officers may request missing information or clarification, in which case the status shows Amendment in progress, not submitted, and the application does not progress until all required information is received.
If CAVCO determines a production may not be eligible under the CPTC, the file goes to the Compliance Committee, CAVCO sends an advance notice detailing the reasons, and the applicant may submit additional information that could affect the final evaluation. A Part A certificate already issued may be revoked where an omission or incorrect statement was made to obtain it, or where the production is not a Canadian film or video production. A revoked certificate is deemed never to have been issued. Applicants may apply to the Federal Court for judicial review of a final decision within 30 days of being notified, by sending a completed Form 301, Notice of Application, with the filing fee, to the registrar of the Federal Court. For questions during the process, CAVCO agents are available Monday to Friday, 9 a.m. to 5 p.m. Eastern Time, at 1-888-433-2200 toll-free, and the program pages list the CAVCO email address and Gatineau mailing address.
Some figures and routes are deliberately not stated in this guide, because they could not be verified on a current official CAVCO, Canadian Heritage, or CRA page. Do not rely on any figure below unless you confirm it on the current official page first. Minimum spending thresholds for PSTC productions, stated in secondary sources as dollar amounts per episode and for feature films, were not stated, because no official page confirmed them. The CPTC key creative point tables, including the minimum points and mandatory points per production type, were not stated beyond the overview thresholds in section 3, because the guidelines overview confirms the point requirement exists without reproducing the tables. A delivery method for an issued certificate, such as receipt in the online account or by mail, was not stated, because the pages confirm Message Centre notification of the decision without confirming the delivery channel. A 120-day service standard figure appearing in an older service standards summary was not carried, because both current program pages state 180 calendar days minus applicant delays. The CRTC Canadian program certification route for producers not seeking a tax credit was not described, because no CRTC page could be verified. Any provincial film or video tax credit amount, rate, or application step was not stated, because this guide covers the federal CAVCO route only. If any of these figures is needed, verify it on the current official page before publishing it.
It depends on Canadian content and control. The CPTC covers an eligible Canadian film or video production and pays 25 per cent of the qualified labour expenditure, while the PSTC covers an accredited production and pays 16 per cent of the qualified Canadian labour expenditure. The CPTC guidelines state that a corporation cannot receive both the PSTC and the CPTC for the same production, and that PSTC productions generally feature non-Canadian creative control and non-Canadian copyright ownership. Read the guidelines for the program you plan to claim under before you start the application, and do not file under both programs for one production.
Use a Sign-In Partner or a GCKey to create a Canadian Heritage Account, then open the CAVCO Online account once logged in. On a first login, validate the email address by entering the PIN CAVCO sends you. The CAVCO Personnel Number page describes this sign-in sequence for the CAVCO Online account, and both program pages require applicants to create a CAVCO Online account before submitting an application. Never allow someone else to create a CAVCO Online account for you: the Personnel Number page states that rule plainly, and a person acting for someone else on a Personnel Number request must apply by mail with a signed form.
The fee depends on the program and the application type, in the fee window from March 31, 2026, to March 30, 2027. For the CPTC, Part A costs 0.15 per cent of eligible production cost and Part B costs 0.15 per cent, while a combined Part A/B application costs 0.30 per cent with a minimum of $246.25. For the PSTC, an accreditation certificate costs $6,155.00. An amendment to a certificate costs $369.50 under the CPTC and $1,231.00 under the PSTC in the same window, and a certified copy costs $100 under either program. Fees may be paid by credit card or by cheque payable to the Receiver General for Canada.
The service standard on both program pages is 180 calendar days, minus applicant delays, from the day a complete application is received until the day a production is certified or denied, with a performance target of 85 per cent. For the CPTC, there is no deadline to submit a Part A application. A Part B application must be received within 24 months of the end of the corporation taxation year in which principal photography began, extendable to 42 months when valid [T2029](https://www.canada.ca/en/revenue-agency/services/forms-publications/forms/t2029.html) waivers are filed with the Canada Revenue Agency for the first two taxation years ending after principal photography began. The Part B certificate must be issued within six months of the application deadline, so 48 months is the final certification date in that sequence.
For the CPTC, yes: producers list the CAVCO Personnel Numbers of Canadian citizens or permanent residents in key creative and producer-related roles in the application, and each person applies for their own number at no cost, with proof of citizenship or permanent residency. A number issued to a Canadian citizen never expires; a number issued to a permanent resident expires when the permanent residency expires and must stay valid for the whole time the person performs duties on the production. For the PSTC, no: the PSTC program page states plainly that CAVCO Personnel Numbers and the Electronic Screen Credit are not required for that program.
An incomplete application does not proceed for analysis until all required information and documents are received and the application fee is paid, and an outstanding fee balance must be paid before a certificate is issued. If CAVCO finds a possible eligibility problem, the file goes to its Compliance Committee, and CAVCO sends an advance notice with the reasons and a chance to submit more information before a final decision. A revoked certificate is deemed never to have been issued, and CAVCO sends a copy of the final denial or revocation notice to the Canada Revenue Agency. Applicants may apply to the Federal Court for judicial review of a final decision within 30 days of being notified.