Newfoundland and Labrador Production Incentives
PICTURENL
70 Portugal Cove Road, Suite 201, St. John’s, NL A1B 2M3
709-739-1702
suzanne@picturenl.ca
https://picturenl.ca/
Suzanne Williams, Manager of Programs, PICTURENL
Be incorporated in Canada or in one of Canada’s provinces; have a permanent establishment in the province; be in the business of film, television, or video production; not be a broadcaster or cable company; submit Part I of the application to PictureNL before the first day of principal photography in the province; and submit Part II of the application within 18 months of the end of a tax year.
Qualified spend includes salaries and wages paid to Newfoundland and Labrador residents; nonresident salaries and wages (limited to the amount of qualifying resident salaries and wages); and eligible Newfoundland and Labrador expenditures directly attributable to the production of an eligible production.
This program is administered on a first-come, first-served basis. A qualified eligible corporation may earn a fully refundable tax credit equal to 40% of the total qualified production costs. The maximum tax credit that may be received by an eligible corporation, together with all companies associated with that corporation, is CAD 10 million per 12-month period.
Qualified Project Types
Animation
Award Shows
Commercials
Animation
(5)
Documentaries
E-Sports
Game Shows
Industry/Corporate Training
Infomercials
Interactive Media & Video Games
(5)
Interactive Website
Animation
(1)
Music Videos
Postproduction (Standalone)
Reality Shows
(1)
Talk Shows
Theatrical Stage Productions
Trailers
Webisodes
(1)
(1) Case-by-case; contact the film office to evaluate project criteria. (2) May qualify for the Location or PDV Offset. (3) Interactive Media qualifies; video games do not qualify. (4) Qualifies for the Travel Rebate only. (5) Contact film office for definition. (6) May qualify for the Interactive Digital Media Tax Credit. (7) Qualifies if it meets the requirements for feature films or TV series. (8) Qualifies if in conjunction with a qualifying project. (9) Qualifies if scripted and fictional. (10) Must be a feature film, short film, or “TV” movie; episodic series are not eligible. (11) Qualifies if for international distribution. (12) Qualifies if project is based on timeless theme and does not merely report information. (13) Only television documentaries qualify. (14) Qualifies only live-action VFX costs if 15% of all shots are digitally processed in France and 50% of all postproduction spend is incurred in France. (15) Qualifies under a separate incentive program. (16) Qualifies only standalone VFX costs.
Newfoundland and Labrador Incentives
| Incentive Rates | 40% Nonpayroll Spend & Labor |
| Type of Incentive | Refundable Tax Credit |
| Per-Project Incentive Cap | 10M Per 12-Month Period |
| Minimum Spend | 0 |
| Funding Cap | No Cap |
| Qualified Labor | Each Resident & Nonresident |
| Loan-Out Withholding/Registration Required | No / No |
| Screen Credit | Yes |
| Audit Required | Yes |
| Sunset Date | None |
| Enacted Bill Number | Section 45 Reg. 31/23 |