Yukon Production Incentives

Register the applicant company with Yukon Corporate Affairs; PRIOR to the commencement of principal photography in Yukon, submit a complete application to MD; provide letter of commitment, license agreement or deal memo from an Eligible Trigger (TV Network, Online Service, Distribution Company); have a Yukon business address; applications seeking letters of commitment (“comfort letters”) must demonstrate that a minimum of 30% of funding (not including the amount requested from the Media Production Fund) is in place; and have a minimum of 3 Yukoners in key positions. Productions that retain a minimum of 51% ownership by Yukon Corporations and/or eligible Yukon Residents will be eligible for an additional 5% rebate.

Eligible Yukon costs include: development costs; salary, wages or other remuneration of certain production personnel; costs for the rental of production equipment; postproduction costs; unit publicity costs incurred during production; producer fees and corporate overhead; accounting fees; arm’s-length legal costs; and 25%-40% of a trainer’s wages for the period during which they are actively transferring skills to Yukon Labor being trained in Key Positions. Nonresident labor directly related to training qualifies if they are part of training/mentorship (up to five training positions per project). If no qualified Yukon labor is available to fill a Key Position, then MD in its sole discretion may accept Yukon labor being trained in a Key Position as meeting this requirement if: the trainer in the Key Position is recognized by the appropriate unions as being fully qualified to train for the position; training provided conforms to accepted standards; the Yukon labor has demonstrated experience in the same department as the task; and the Yukon labor’s training and career opportunities are not well-enough established to be recognized as qualified and experienced in the Key Position. Related party investments that exceed 25% of the total of maximum producer fees and corporate overhead cap will not be considered in the funding calculation. Costs incurred more than 12 months prior to the Applicant entering into an eligible production funding agreement are not eligible costs, with the exception of development costs for a project funded through MD’s Development Fund.

This program is administered on a first-come, first-served basis. If multiple complete applications are submitted within 10 business days from the opening date and the sum of the total of eligible rebates is greater than the available funding, the applications will be assessed and prioritized based on the economic benefit to the Yukon province. Yukon offers a minimum rebate of 25% of approved Yukon spend with the opportunity for additional bumps if the project has Yukon ownership and/or if the number of Yukon residents in key positions exceeds the minimum requirement. The maximum potential rebate is 40% of total qualifying Yukon spend.