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Film Arts Media Entertainment of Durham |
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Provincial Funding Sources 2009 |
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The 2009 annual provincial
funding and investment sources
available for
Canadian independent film and television program development,
production and/or distribution. |
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| CTV Ottawa Script Development Fund |
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Development $$$: An annual budget of $50,000 is administered
for concept and script development. Up to
$3,500 is available
in interest-free loans, repayable on the first day of principal
photography. If the project
does not go into
production, the loan is not repayable.
CTV Ottawa acquires
the right to consider further development or production of the
project for six months
from delivery of
final material.
Criteria: Applicants must be Ottawa-based production
companies or independent producers, writers or directors
working in
the CTV Ottawa broadcast area in eastern Ontario.
Eligible projects: All programming for TV.
Best bets: Preference is given to concepts that lend
themselves to local production, with emphasis on the
children's,
drama and variety categories.
Other $$$: Grants are available for professional development
activities.
Contact: Rhonda Moffatt
Tel: (613) 274-4414
Rhonda.Moffatt@ctv.ca
www.ctvottawa.ca
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Media Artists - Mid-Career and Established: Production grants
are available for Ontario artists creating
independent film, video, new media, and audio art. This program does
not fund commercial film or
television projects.
Eligibility: This program is open to Ontario-based
professional media artists who have completed at least two
independent works. Independent projects initiated by the applicant,
where the applicant has creative and
editorial control. Projects with budgets of $300,000 or less, in the
following categories, are eligible:
documentary, drama, experimental, animation, dance film/video, media
art installation, new media, audio
art, and any fusion of the above forms. Only directors may apply,
producers are not eligible.
Deadlines: April 15, Oct. 1, 2009
Media Artists - Emerging: Production grants up to $10,000 are
available for emerging Ontario artists creating
independent film, video, new media, and audio art. This program does
not fund commercial film or
television projects.
Eligibility: This program is open to Ontario-based
professional media artists who have completed at least one
independent work. Independent projects initiated by the applicant,
where the applicant has creative and
editorial control. Projects with budgets of $75,000 or less, in the
following categories, are eligible:
documentary, drama, experimental, animation, dance film/video, media
art installation, new media, audio
art, and any fusion of the above forms. Only directors may apply,
producers are not eligible.
Deadline: Nov. 16, 2009
For more information, and to download guidelines and application
forms, visit the OAC website
Contact: Mark Haslam, media and visual arts officer
Tel: (416) 969-7453
1-800-387-0058 ext. 7453 (toll free)
mhaslam@arts.on.ca
www.arts.on.ca
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Ontario Media Development Corporation |
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The Ontario Media Development Corporation, an agency of the Ontario
Ministry of Culture, facilitates opportunities for Ontario's cultural
media cluster - film and television, interactive digital media, book
and magazine publishing, and music industries - to contribute to
Ontario's economy.
OMDC co-administers, with the Ministry of Revenue, six refundable tax
credits, including four for the film/television and interactive
digital media industries:
Ontario Film and Television Tax Credit: The OFTTC is a refundable
tax credit on eligible Ontario
labor costs
incurred by a qualifying film and television production company with
respect to an
eligible
production.
The credit rate is 35% of eligible Ontario labor costs net of
assistance. In addition, first-time producers may access an increased
credit rate of 40% on the first $240,000 of qualifying labor. A
regional bonus rate of 10% is also available to qualifying
productions.
To qualify, a company must be a taxable, Canadian-controlled
corporation which has a permanent establishment in Ontario.
Productions must be in an eligible genre, have a minimum of six
Canadian-content points, and be shown in Ontario within two years of
completion. Television productions must have their initial broadcast
between 7 p.m. and 11 p.m. (except children's).
Seventy-five percent of the production's costs must be Ontario costs.
Generally, the production must be shot and posted in Ontario.
Interprovincial and international treaty co-productions are eligible.
Ontario Production Services Tax Credit: The OPSTC is a
refundable tax credit on eligible Ontario
labor costs incurred by a
qualifying film and television production company with respect to an
eligible production.
The credit rate is 25% of eligible labor rendered in Ontario, net of
assistance.
To qualify, a corporation must carry on a film or video production or
production services business at a permanent establishment in Ontario,
and own the copyright in the production or contract directly with the
copyright owner.
Production costs must be at least $1 million, except in the case of a
series consisting of two or more episodes or a pilot for such a
series. Series with episodes of 30 minutes or less must be at least
$100,000 per episode, and the cost for each episode longer than 30
minutes must be at least $200,000.
Ontario Computer Animation and Special Effects Tax Credit: OCASE
is a refundable tax credit
on eligible Ontario labor
costs to qualifying corporations performing digital animation or
digital
visual effects activities
in Ontario for use in eligible film or TV productions.
The credit rate is 20% of eligible Ontario labor costs. Eligible labor
costs prior to May 11, 2005 cannot exceed 48% of the cost of eligible
activities net of government assistance. There is no cap for eligible
labor costs incurred after May 11, 2005.
A qualifying corporation must be incorporated in Canada and have a
permanent establishment in Ontario.
Eligible activities are prescribed activities undertaken in Ontario in
respect of digital animation and digital visual effects, for use in
eligible film or TV productions.
The OCASE Tax Credit may be claimed in addition to the OFTTC or OPSTC.
Ontario Interactive Digital Media Tax Credit: A refundable tax
credit on eligible Ontario labor costs and
qualifying marketing and
distribution costs to qualifying corporations developing eligible
interactive
digital media products in
Ontario.
The credit rate is 30% of eligible Ontario labor costs and qualifying
marketing and distribution costs for qualifying small corporations,
and 25%* for larger corporations and corporations that perform fee for
service work.
(* A rate of 20% applies to expenditures incurred between March 24,
2006 and March 25, 2008.)
The corporation must be incorporated in Canada and have a permanent
establishment in Ontario.
Eligible products must be interactive digital media products whose
primary purpose is to educate, inform or entertain and achieves that
purpose by presenting information using two of (i) text, (ii) sound
and (iii) images.
Content and Marketing Funds: These funds provide financial and
strategic support to assist in the creation
and marketing
of new content projects in order to accelerate the growth of Ontario
companies.
Entertainment and Creative Cluster Partnerships Fund: A three-year
program of the Ministry of Culture
co-administered by
the OMDC. The fund assists Ontario's entertainment and creative
cluster
stakeholders by
supporting strategic partnerships that develop fresh approaches and
solutions to the
priorities and needs of
the cluster.
OMDC Export Fund: Provides financial assistance to Ontario
companies to pursue export development activities,
including market event attendance and targeted sales trips.
Domestic markets and events are also supported by OMDC.
Contact:
Tel: (416)
314-6858
Fax (416)
314-6878
mail@omdc.on.ca
www.omdc.on.ca
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Toronto Arts Council Grants to Media Artists Program |
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Production and post-production $$$: Two levels of grants are
available for independent film-and
video-makers who are
residents of the City of Toronto: level-one grants are for emerging
artists and are a maximum
of $4,000; level-two grants are for mid-career and senior artists
and are a
maximum of $10,000.
Criteria: Artists must retain full copyright, financial and
creative control over projects, and the total budget
(including
development and post) must not exceed $200,000.
Deadlines: Check website for updates.
Contact: William Huffman
Tel: (416) 392-6802 x208
william@torontoartscouncil.org
www.torontoartscouncil.org
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Alberta Film Development Program |
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The Alberta Film Development Program can accommodate a broad
range of needs for both local and guest producers. It is easy to
understand, simple to apply, highly competitive and 100% bankable
with most financial institutions.
Production $$$: The production grant ranges from 14% to 23%
of all eligible Alberta expenditures (equivalent
to a 25% to 42% labor tax credit). This contribution can be applied to all
post-production and computer
graphics activities. The level of
contribution increases with Albertan ownership and the employment of
Albertans in key creative positions.
Guidelines are available on the Alberta Film website.
Contact: Kim Evans
Tel: (780) 422-3827
Fax: (780) 427-0195
kimberly.evans@gov.ab.ca
www.albertafilm.ca
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Alberta Foundation for the Arts |
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The Alberta Foundation for the Arts is the provincial agency that
provides financial support to Alberta's artists and cultural
organizations.
Project Grants Film and Video: This grant program supports the
development of individual Alberta artists, or
an ensemble of artists
and organizations, in film and video by assisting with projects in one
or any combination of
the following categories:
Production or post-production
Training and/or career development
Travel and/or marketing
Research or development
The maximum grant under this program will not exceed $15,000, and may
include up to $3,000 per month subsistence allowance.
Criteria: An individual must be a Canadian citizen or a landed
immigrant, and have his/her primary residence in
Alberta for one full
year before applying for a grant.
Deadlines: Feb. 15, Sept. 1, 2009
Contact:
Tel: (780) 427-9968
www.affta.ab.ca
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City TV Prairie Bridge Finance Program |
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Launched in October 2005 the CityTV Prairie Bridge Finance Program
provides recoupable loans for Rogers Television-supported projects.
The program provides $500,000 in total to Alberta- and
Manitoba-based production companies. As loans are repaid, monies
will revolve and be made available to assist new projects.
Criteria: Applicant companies must be owned and controlled by
residents of either Alberta or Manitoba. Eligible
companies can
access up to $50,000 per film or television project. A producer
group (defined as a group of
production companies controlled by one
or more of the same individuals) will be limited to two separate
loans at a time.
Loans must be repaid within two years, and are not available to
international or interprovincial coproductions, or projects with
bank financing.
Contact:
Alain Strati
Tel: (416) 764-3230
1-888-260-0047 (toll free)
www.citytv.com
www.chumlimited.com/television/prairiebridgefinance.asp
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Cultural Industries Guarantee Fund
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The Cultural Industries Guarantee Fund - a revolving
fund of approximately $2 million - was created by the Alberta
Cultural Industries Association with funds from the Alberta
Foundation for the Arts and Canadian Heritage to provide guarantees
to financial institutions for companies working in the cultural
industries, including film/video producers.
The fund has been expanded to provide direct loans.
The objective of the CIGF is to assist companies in corporate
development, including improvement of human and/or technological
resources, in order to achieve sustainable company growth and/or
better fiscal performance.
CIGF can provide guarantees to financial institutions (not to exceed
$250,000) for corporate development loans
or lines of credit for
corporate operating, development and growth. The fund can also act
as a direct lender to provide "micro-loans" (generally not to exceed
$25,000) for corporate development.
Criteria: The business must be 51% owned and controlled by an
Alberta resident and have its head office in
Alberta. It must
demonstrate that the production and/or distribution of film/video is
its main business activity,
and that the use of fund capital will
result in improved and sustainable corporate performance.
Deadlines: None. Applications accepted throughout the year.
Contact:
Tel: (780) 498-5536
www.bookpublishers.ab.ca/cigf
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TELUS Television Development Fund |
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The TELUS Television Development Fund was created by
TELUS and is delivered by the Alberta Cultural Industries
Association with three goals in mind: to contribute to the
development of high-quality Canadian television programming; to
encourage the creation of high-quality Alberta-made programs
suitable for the conventional broadcast television market in Canada;
and to encourage the growth and development of Alberta producers
working in the Canadian conventional broadcast television market.
The fund will provide interest-free loans up to $10,000 per project
to Alberta-based producers. The fund
will not consider applications
for equity investments or grants. These loans will normally be
repayable on the first day of principal photography of the project,
or on the date when the property is sold or assigned to a third
party.
Allowable costs include: writer's fees, office costs, story editor
fees, union benefits, travel expenses, legal fees,
research
expenses, marketing costs, producer's fees (capped at 15%) and
producer overhead
(capped at 15%).
Best bets: Preference will be given to the development of the
following program categories: drama, music and
variety, children's,
comedy, documentary, and stories specific to Alberta.
Eligibility: Applicants must be Alberta residents and derive
their primary source of income from the independent
film and video
industry by writing, developing or producing television projects. A
production company must
be incorporated in Alberta or federally and
registered in Alberta. The head office or principal place of
business must be located in Alberta, and at least 51% ownership must
be held by Alberta residents.
Contact:
Tel: (780) 498-5536
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British Columbia Arts Council Project Assistance for Media
Artists Program |
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Development $$$: Eligible development costs cannot exceed 10%
of award.
Production $$$: Up to $25,000 is available for "senior"
artists with a minimum of five years experience and an
accumulated
body of work in their field. Less experienced artists are eligible
for a maximum of $10,000.
Support is capped at 50% of the budget.
Post $$$: Funding of up to 50% of the post-production budget
is available.
Criteria: Applicants must be independent filmmakers, video or
new media artists who reside in B.C.
(one year required) and have
completed at least one prior professional production. Applicants
must have
final editorial authority over the project.
Eligible projects: Innovative, experimental and
non-industrial film, video and new media projects. Animation,
documentary, experimental and drama qualify.
Ineligible projects are those intended exclusively for theatrical
release or primetime TV, industrial promotions or sponsored works.
Deadline: Under revision; see website for details
Contact: Walter Quan
Tel: (250) 356-1728
walter.quan@gov.bc.ca
www.bcartscouncil.ca
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Note: B.C.
Film's program slate is subject to change. Check the website at
www.bcfilm.bc.ca for
up-to-date information.
Development
Project Development Fund: Provides "market-triggered"
development financing for individual B.C.-based
projects on a
first-come, first-served basis.
Slate Development Fund: Offers a financing envelope for the
development and marketing activities of a slate
of projects.
International treaty coproductions and interprovincial coproductions
are encouraged and are eligible,
provided the project meets program
guidelines.
Digital Readiness Program: Assists with the development of a
company's strategic digital business plan.
Optioning Fund: Provides financing for the initial optioning
of a work by a Canadian author published by an
eligible B.C.
publisher.
Multi-Platform Exploration Fund: Provides financial support
to proposals examining the multi-platform
potential of a project or
story concept.
Skills Development
Professional Internship Program: Supports the skills
development of resident B.C. filmmakers in the areas of
producing
and television story editing through matching salary funding under
the guidance of a veteran
mentor.
Kick Start: In partnership with the Directors Guild of Canada
- B.C., Kick Start offers funding annually for five
emerging
directors to produce a calling-card short film (see separate Kick
Start listing).
Scholarship Program: Provides assistance to B.C. filmmakers
chosen to attend various professional skills
development
opportunities.
Marketing opportunities
Passport to Markets Program:
Supports B.C. film and television production companies or sales
agent/distributors to attend individual
international markets and/or
coproduction conferences/exchanges.
Passport to Markets Envelope Program: Supports B.C. film and
television production companies or sales
agents/distributors with a
track record in film and television to attend multiple international
markets and/or
coproduction conferences/exchanges over the year.
Canada Pavilion: Partners with Telefilm Canada and other
provincial and federal agencies to offer cost-shared
business
centers at select international markets.
Contact:
Tel: (604) 736-7997
bcf@bcfilm.bc.ca
www.bcfilm.bc.ca
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B.C. residents who invest in a Venture Capital Corporation that
invests in eligible small-business ventures, including ongoing B.C.
indigenous film production, can garner a 30% tax credit. A total of
$5 million can be invested in one company. Investors must be B.C.
residents or taxable corporations.
New Media Venture Capital: This is an add-on to the ECP that
provides an additional $5 million in tax credits
for share capital
that is invested in eligible small businesses engaged in the
development, within B.C., of
commercial interactive digital media
products that educate, inform or entertain.
Contact: Ministry of Small Business, Technology and Economic
Development
Tel: (604) 660-2421
1-800-663-7867 (toll free)
EnquiryBC@gov.bc.ca
www.cse.gov.bc.ca
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FIBC is an economic initiative of corporate refundable tax
credits to encourage film and television production in British
Columbia.
Basic Credit: 35% of qualified B.C. labor expenditures.
Regional Credit: 12.5% of qualified B.C. labor expenditures
prorated by the number of days of principal
photography in British
Columbia outside of the designated Vancouver area to the total days
of
principal photography in B.C. This tax credit must be accessed in
conjunction with the Basic Credit.
Distant Location Regional Credit: 6% of qualified B.C. labor
expenditures prorated by the number of days
of principal photography
in British Columbia within a prescribed area to the total days of
principal
photography in B.C. This tax credit must be accessed in
conjunction with the Regional Credit.
Training Credit: 30% of the amount paid to a B.C.-based
individual registered in an approved training
program. The tax
credit is capped at 3% of the corporation's qualified B.C. labor
expenditure and must
be accessed in conjunction with the Basic
Credit.
Digital Animation or Visual Effects (DAVE) tax credit: 15% of
the B.C. labor expenditures directly
attributable to digital
animation or visual effects activities. This tax credit must be
accessed in conjunction
with the Basic Credit.
Criteria: The corporation claiming the tax credit must be
Canadian and have controlling ownership of the
copyright in the
production. The production must achieve a minimum of 6/10
Canadian-content points.
At least 75% of principal photography must
be shot in B.C. and at least 75% of total production costs
and 75%
of post-production costs must be paid to B.C.-based individuals or
companies for goods or
services provided in British Columbia.
The Regional Credit is for productions that shoot a minimum of five
days in B.C. outside of the designated Vancouver area, representing
more than 50% of principal photography days in B.C.
Trainees must be registered in an approved training program for the
Training Credit.
Special rules apply for treaty coproductions, interprovincial
coproductions and documentaries.
Contact: Robert Wong, director, Tax Credit Program
Tel: (604) 736-7997 x104
bcf@bcfilm.bc.ca
www.bcfilm.bc.ca
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The Kick Start Program is a joint initiative of the Directors
Guild of Canada - British Columbia and
British Columbia Film with
the post-production assistance of Finalι Editworks, Post Modern
Sound and Sharpe Sound.
Kick Start 2010 will award a $20,000 cash grant plus post-production
"in-kind" services to five emerging directors for the production of
a 10-minute dramatic film or video. The successful recipients of
this award must complete their projects under the guidance of a
mentor from the industry, who will act as a consultant and resource
person to the production.
Criteria: Applicants must be a B.C. resident and either a
graduate from a post-secondary institution or a
recognized film
school, or possess equivalent experience in the film industry.
Projects must be
completed within a year and have a maximum cash
budget of $50,000.
Contact: Sorrel Geddes, DGC BC Kick Start administrator
Tel: (604) 688-2976 x2231
communications@dgcbc.com
www.dgcbc.com
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Production Services Tax Credit |
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The PSTC is an economic initiative of corporate refundable tax
credits to encourage film and television production in British
Columbia.
Basic PSTC: 25% of accredited B.C. labor expenditures.
Regional PSTC: 6% of accredited B.C. labor expenditures
prorated by the number of days of principal
photography in British
Columbia outside of the designated Vancouver area to the total days
of
principal photography in B.C.
This tax credit must be accessed in conjunction with the Basic PSTC.
Distant Location Regional PSTC: 6% of qualified B.C. labor
expenditures prorated by the number
of days of principal photography
in British Columbia within a prescribed area to the total days of
principal photography in B.C. This tax credit must be accessed in
conjunction with the Regional
PSTC.
Digital Animation or Visual Effects (DAVE) tax credit: 15% of
the accredited B.C. labor
expenditures directly attributable to
digital animation or visual effects activities.
This tax credit must be accessed in conjunction with the Basic PSTC.
There is no limit on the amount of the PSTC that can be claimed with
respect to production, and
there is no limit on the amount of the PSTC that a corporation or corporation group can claim.
Criteria: The corporation must have a permanent establishment
in B.C. and must either own the copyright
in the production or be
contracted directly with the copyright owner of the production to
provide
production services.
Minimum budget levels:
For episodic
television:
Episodes that are less than a half-hour - $100,000 per episode.
Episodes that are greater than a half-hour - $200,000 per episode.
Where episodes are all or substantially all animated and are less
than a half-hour - $0.
All other cases - $1 million.
Contact: Robert Wong, director, Tax Credit Program
Tel: (604) 736-7997 x104
bcf@bcfilm.bc.ca
www.bcfilm.bc.ca
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CityTV Prairie Bridge Finance
Program |
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Launched in October 2005 the CityTV Prairie Bridge Finance Program
provides recoupable loans for Rogers Television-supported projects.
The program provides $500,000 in total to Alberta- and
Manitoba-based production companies. As loans are repaid, monies
will revolve and be made available to assist new projects.
Criteria: Applicant companies must be owned and controlled by
residents of either Alberta or Manitoba.
Eligible companies can
access up to $50,000 per film or television project. A producer
group (defined
as a group of production companies controlled by one
or more of the same individuals) will be limited
to two separate
loans at a time.
Loans must be repaid within two years, and are not available to
international or interprovincial coproductions, or projects with
bank financing.
Contact:
Alain Strati
Tel: (416)
764-3230
1-888-260-0047 (toll free)
www.citytv.com
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The Manitoba Arts Council is an arm's-length agency of the
provincial government dedicated to artistic excellence. The council
uses peer assessment as the cornerstone of the granting process.
Development $$$: The Film/Video Script Development Grant
offers up to $6,000 to aid in the
research/creation of scripts or
may be used as a living allowance (up to $2,000 per month).
Production $$$: The Film/Video Project Grant offers up to
$6,000 for a range of development- and
production-related costs.
The Film/Video Production Grant offers up to $20,000, which may be
applied to any aspect of
production or post-production.
Travel/Professional Development $$$: The Travel/PD Grant
offers a grant of up to $1,500 to assist
with activities of short
duration that contribute to professional, artistic development.
Criteria: The main criterion used to award grants is artistic
merit. Applicant must be a Canadian citizen
or landed immigrant and
have been a Manitoba resident for at least 12 months prior to the
deadline
date to which they submit an application.
They must also be fully independent creator/directors having full
control over all aspects of the
creation/production of the work for
which they are seeking a grant.
Only Manitoba directors and writers are eligible to apply.
Eligible projects: Dramas, documentaries, animation and
experimental films and videos.
Ineligible are TV pilots, instructional, promotional and industrial
films and music videos.
Best bets: Artistic and innovative projects without an
educational or commercial motivation.
Contact: Marian Butler, program consultant, visual
arts/film/video
Tel: (204) 945-0399
1-866-994-2787 (in Manitoba)
mbutler@artscouncil.mb.ca
www.artscouncil.mb.ca
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Manitoba Film and Music Recording Development Corporation |
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Development $$$: Through the Market Driven Development
Financing Program, a development loan (to be repaid on the first day
of principal photography) is committed according to the following
phases:
1. Concept to fully developed treatment: up to 50% of approved
eligible costs, capped at $5,000
for television and $7,500 for feature film.
2.
Treatment to first-draft screenplay: up to 50% of approved eligible
costs to a maximum of
$10,000 for television and $12,000 for feature film.
3.
First-draft screenplay to final-draft screenplay: up to 50% of
approved eligible costs, dependent
upon the amount accessed in other phases as total development financing. Has
maximums based
on project genre, category, and length.
Total development financing for television cannot exceed $25,000 for
one project, $30,000 for two projects, and $40,000 for three
projects or more.
Total development financing for feature films cannot exceed $35,000
for one project, $40,000 for two projects, and $45,000 for three
projects or more.
Criteria: Applicants must have confirmed funding in place
from a third-party source. A broadcaster's cash
commitment of 20% of
the budget for the development of the project is required for TV or
a strong
letter of interest from a distributor for feature film
(other funders such as Telefilm Canada may be
acceptable).
When the writer is part of the production company applying, 50% of
the writer's fee must be deferred
until the first day of principal
photography. Where there is a cash contribution from a third-party
broadcaster or distributor, no writer deferral is required.
Production $$$: Under the Production Financing Program, MF&M
will assist in the financing of fully
developed features and TV
programs through equity investments. Investment in any production
will not
normally exceed the lesser of 20% of the total production
budget or 30% of the Manitoba expenditures
in the budget.
Dramatic series are capped at $750,000 (depending on number of
episodes); theatrical features and
MOWs at $400,000; and docs at
$100,000.
Eligible projects: Drama, children's programming, docs,
animation and variety.
Other $$$: The Emerging Talent Matching Fund provides an
equity investment for entry-level filmmakers
who have received a
production funding award (through a competitive process) from
another industry- recognized organization not funded by MF&M.
MF&M will match the award up to the lesser of 50% of the project's
total budget or $10,000.
Deadlines:
TV production financing - check website for updates
Feature film production financing and Emerging Talent Matching Fund
- none
Opps for outside producers: Applicants must be Manitoba
residents or companies with a head office in
Manitoba. Domestic and
foreign coproductions qualify, provided the Manitoba producer has an
equitable share in corporate control, copyright, management, and
creative decision-making
proportionate to the number of partners
and/or to the amount of Manitoba investment in the project.
Contact: Sebastien Nasse, senior analyst, film, television,
and tax credits
Tel: (204) 947-2040 x23
sebastien@mbfilmmusic.ca
www.mbfilmmusic.ca
www.mbfilmsound.ca
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Manitoba Film and Video Production Tax Credit
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The MFVPTC provides production companies with a tax
credit of up to 65% on eligible Manitoba labor expenditures (45%
base credit plus three bonuses of 5%, 5%, and 10%).
Criteria: Applicants must have a permanent establishment in
Manitoba, be incorporated in Canada, and
be a taxable Canadian
corporation that primarily carries on the business of film and video
production.
A minimum 25% of the corporation's "T4'able" employee salaries and
wages must be paid to eligible
Manitoba employees for work performed
in Manitoba (must have a minimum of one "T4'able" employee
on the
payroll to meet this requirement). Non-Manitoba companies that don't
meet this requirement can
easily meet it by incorporating a
single-purpose company for the Manitoba portion of their project.
Frequent-filming bonus: The frequent-filming bonus increases
the tax credit by 10% on the third film shot
within a two-year
period. Keep the 10% bonus on subsequent projects by maintaining
production activity
so that there are always three films in any
two-year period.
Rural and northern bonus: Qualify for the 5% rural bonus when
at least 50% of the Manitoba production
days take place at least 35 kilometers from Winnipeg's center.
Manitoba producer bonus: Qualify for the 5% Manitoba producer
bonus when a Manitoba resident
receives a screen credit as a
producer, coproducer, or executive producer.
Deeming: When there is no willing, available, and qualified
Manitoban to fill a position, a non-resident's
salary may qualify
for the tax credit as long as for each non-resident there is one
Manitoba resident
receiving training on the production.
Eligible non-resident salaries are capped at 30% of total eligible
Manitoba labor expenditures if at least
two Manitoba residents are
trained per non-resident, and capped at 10% if one Manitoba resident
is
trained per non-resident.
Eligible projects: Fully financed TV movies, docs, features,
dramatic series, animation, children's
programming, music
programming, informational series, variety, multimedia, digital and
CD-ROM
productions.
Opps for outside producers: Coproductions qualify. There are
no Canada or Manitoba content
requirements, no copyright ownership
requirements, no application fees, no minimum spend requirements,
and no annual or corporate caps. The more spent in Manitoba labor,
the higher the tax credit will be.
Contact: Sebastien Nasse, senior analyst, film, television,
and tax credits
Tel: (204) 947-2040 x23
sebastien@mbfilmmusic.ca
www.mbfilmmusic.ca
www.mbfilmsound.ca
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Development $$$: Non-interest-bearing
development loans up to 40% of approved budget, capped at
$35,000
for features, miniseries and MOWs, and $20,000 for other projects.
Eligibility: New Brunswick producers or New Brunswick
producers working on a coproduction project.
Production $$$: NB Film makes equity investments in projects
with sufficient recoupment and profit
potential, and remaining
financing in place.
NB Film's participation is capped at $250,000 for dramatic series
and features, TV miniseries and
MOWs; $150,000 for doc features; and
$100,000 for docs 60 minutes and under, in projects with
a
significant benefit to the province's film industry.
Opps for outside producers: Coproductions between indigenous
producers and out-of-province or
international partners are
supported as long as they meet New Brunswick requirements.
Contact: Ghislain Labbe
Tel: (506) 869-6875
nbfilm@gnb.ca
www.nbfilm.com
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New Brunswick Labour Incentive Film Tax Credit |
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The tax credit is equal to 40% of wages paid to New Brunswick
residents. Salaries in excess of 50% of total production costs are
not eligible. Under certain conditions, NB Film will waiver non-New
Brunswick residents when qualified New Brunswick residents are not
available, and these employees would be eligible for the tax credit.
The project must pay at least 25% of salaries to New Brunswick
residents.
Contact: Ghislain Labbe
Tel: (506) 869-6875
nbfilm@gnb.ca
www.nbfilm.com
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Film and Video Industry Tax Credit |
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The Province of Newfoundland and Labrador offers a Film and Video
Industry Tax Credit, which is administered by the Newfoundland and
Labrador Film Development Corporation. It is a fully refundable
corporate income tax credit based on the amount of the production
budget spent on Newfoundland and Labrador labor.
The tax credit is calculated as 40% of the total eligible labor
expenditures to a maximum of 25% of the total eligible production
budget.
The tax credit has an additional feature - the "deeming provision" -
wherein amounts paid to non-residents in key positions may be included
in the tax credit calculation when a qualified resident is not
available and the non-resident serves as a mentor of a resident of the
province. Deemed labor is out-of-province personnel who are deemed to
be a resident of Newfoundland and Labrador for the purpose of the tax
credit. Where the residency requirements have been waived, the
eligible salary of the non-resident person shall be the greater of:
75% of the actual salary of the non-resident person; and
the salary of the mentored employee.
Criteria: In order to be eligible for the tax credit, 25% of
salaries and wages paid by the production
company must be paid to
residents of Newfoundland and Labrador. If this requirement is met,
then
the applicant company must be incorporated in Newfoundland and
Labrador or another
province/territory of Canada; must be primarily in
the business of film/TV/video production;
and must set up a permanent
establishment (production office) in Newfoundland and Labrador for
the
duration of the production.
Contact: Chris Bonnell, executive director/film commissioner
1-877-738-3456 (toll free)
Fax (709) 739-1680
chris@nlfdc.ca
www.nlfdc.ca
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Film Development Corporation |
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Equity Investment Program: The NLFDC administers the provincial Equity
Investment Program. This
program provides funding in the form of equity
investment to eligible producers for the financing of
film and television
productions. The NLFDC will normally provide a maximum contribution of
20% of
the total production budget.
Criteria: Applicant companies must be incorporated in Newfoundland and
Labrador and must be
owned 51% or more by a resident or residents of the
province.
Opps for outside producers: Coproductions with other provinces are
eligible for equity funding
providing there is a qualified Newfoundland and
Labrador producer who is sharing in the financial
and creative risks and rewards
throughout the development, production and distribution of the
production. The
Newfoundland and Labrador coproducing company must retain an ownership
position
in the copyright of the project equal to the value it brings to the project, but
cannot be
less than 33%.
In order for international production companies to access the equity fund, they
would have to
coproduce with a local producer who would share in the risks and
rewards of the production. For
international coproductions, the Newfoundland and
Labrador coproducer must retain no less than
a 20% ownership position in the
copyright of the production.
Development Program (an element of the EIP): Included in the EIP program
is a development loan
program. The NLFDC will provide a development loan to
qualified applicants to support the
essential process of development, which
takes an idea through the stages of research, writing,
market analysis and
costing.
The NLFDC will apportion its development funding in two phases for non-series
projects as
follows:
Phase one - conception and development of first draft: At this stage, the NLFDC will
normally advance a maximum of $15,000. The NLFDC's contribution
cannot exceed
33% of the budget.
Phase Two - shooting script and production development: At this stage, the NLFDC will
normally advance a maximum of $20,000. The NLFDC's contribution
cannot exceed
33% of the budget.
Contact: Chris Bonnell, executive director/film commissioner
1-877-738-3456
Fax (709) 739-1680
chris@nlfdc.ca
www.nlfdc.ca
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Nova Scotia Film Development Corporation |
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Development $$$: Interest-free loans of up to one-third of the total
development budget expended in
Nova Scotia to a limit of $15,000, which must be
repaid in full on the first day of principal
photography or the transfer of the
project to a third party. The development loan may be rolled
into an equity
investment.
Criteria: With the exception of feature film projects, Film Nova Scotia
requires financial commitments from
broadcasters.
Production $$$: Equity investments based on that portion of the
production budget expended in Nova
Scotia, capped at $300,000.
Criteria: Film Nova Scotia requires financial commitments from
broadcasters for television projects.
Eligible projects: TV series, specials, and feature films.
Opps for outside producers: Coproductions are eligible, but applicants
must be Nova Scotia-based
production companies or residents of Nova Scotia for
the previous 12 months.
Other $$$: The New Media Program provides financial assistance through
equity investments for
interactive productions that are related to a television
or feature film project.
The Feature Film Distribution Assistance Program provides a recoupable advance
to assist with the
theatrical release costs of a Nova Scotia-produced feature
film.
Deadlines: Feb. 6, May 1, Sept. 4, 2009
Contact: Linda Wood
Tel: (902) 424-7181
woodle@gov.ns.ca
www.filmnovascotia.com
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Nova Scotia Film Industry Tax Credit |
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A fully refundable corporate income tax credit
calculated as the lesser of 50% of eligible Nova Scotia labor
or 25%
of the total production costs for productions that occur in the
Halifax region ("Metro Halifax"), or the lesser of 60% of eligible
Nova Scotia labor or 30% of total production costs for productions
that occur outside a 30-kilometer radius from the city core. The tax
credit is the same for both domestic and service projects.
A frequent-filming bonus of 5% of eligible Nova Scotia labor is
available if a third film commences principal photography within a
two-year period. The principal owner for each of the three films
must be the same person or group of persons.
Foreign productions are eligible, but production companies applying
for the tax credit must have a permanent establishment in Nova
Scotia and be incorporated under the laws of Nova Scotia, another
province of Canada, or Canada.
There is no limit on the size of the production budget, no corporate
or asset cap, and no Canadian content or copyright ownership
requirements associated with the tax credit.
Contact:
Derek R. Firth, CA, director of finance (acting)
Tel: (902) 424-7177
filmnovascotia@gov.ns.ca
www.filmnovascotia.com
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Innovation PEI provides assistance and related services programs to
private-sector film and television companies offering sustainable
job and wealth creation opportunities in Prince Edward Island. The
agency delivers a number of programs designed to assist in the
funding of new film and television projects, and to provide support
to producers and filmmakers. These include:
Innovation & Development Tax Credit:
The IDTC may provide a
rebate of 52.5% against eligible P.E.I. labor expenditures to
qualifying
producers of eligible film and television productions.
Corporations must be at least 51% owned
by a Prince Edward Island
resident and have a permanent establishment in the province.
Development Loan Program: Where a broadcaster has made a
financial commitment to the
development process, Innovation PEI may
support the process of project development by
providing a
non-interest-bearing loan for up to one-third of the proposed
development budget,
to a maximum of $25,000.
Short Film Program: Innovation PEI provides financial
assistance to new P.E.I. filmmakers in order
to produce a short
film. The grant may be up to 25% of total costs of production, to a
maximum
of $10,000.
P.E.I.Other $$$:
P.E./I.Innovation PEI may also provide assistance
with marketing, professional services
and other areas to qualifying
film, television and new media companies.
Contact:
Tel: (902) 368-6300
1-800-563-3734 x5
info@peifilmlocations.ca
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Fonds d'investissement de la culture et des communications |
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Sponsored by Fonds de solidaritι FTQ and SODEC, this
$30-million venture-capital fund invests in capital stock and makes
syndicated investments and quasi-equity investments in certified
Quebec companies in the cultural industries sectors. Maximum
investment is $2 million. Following
an agreement with its partners,
the capitalization of this fund will reach up to $60 million.
Eligible projects: Projects from TV and multimedia production
and distribution companies.
Contact: Maurice Prud'homme, CEO
Tel : (514) 394-0700
infoweb@ficc.qc.ca
www.ficc.qc.ca
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Quebec Film and Television Refundable Tax Credit Program |
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This content tax credit, administered by SODEC, covers 35% of eligible manpower
costs incurred by a qualified Quebec company after Jan. 1, 2009 (29.1667%
before) and paid to an individual or company established in Quebec.
$$$: The credit is capped at 17.5% (14.58% before) of a production's
budget; 22.5% (19.68%
before) in the case of eligible French-language feature
films and single documentaries; 22.5%
(19.68% before) for French-language unique
program or series of programs intended for young
people; 22.5% (19.68% before)
for large-format films; 22.5% (19.68% before) for computer
animation and special
effects and the shooting of scenes in front of a chromatic screen (CGI);
and
27.5% (24.28% before) in the case of regional productions (in Quebec but out of
the
Montreal region) produced by eligible Quebec regional producers.
As of Jan. 1, 2009:
A new 10% tax
assistance on the eligible labor expenditures for feature films and single
documentaries productions made
without any financial assistance granted by a public organization.
There is no cap on the
amount of the tax credit that can be claimed for a production.
Criteria: Quebec residents must control companies. The producer (in
title) must be a Quebec resident.
Certification for a production of over 75
minutes stipulates that at least 75% of production
expenditures, excluding key
creative personnel fees and financing costs, and at least 75% of post-
production
expenditures are spent in Quebec. A point system also applies to these
productions.
Productions of less than 75 minutes qualify if a minimum 75% of production
costs, excluding
financing costs, are incurred in Quebec. SODEC guarantees loans
to producers of up to 90% of
the anticipated credit.
Eligible projects: Features, MOWs, documentaries and documentary series,
children's, live action,
animated, and certain variety, cultural talk shows and
magazine programs.
Feature films (excluding coproductions) must either:
Obtain a minimum of 6/10 points based on the scale for creative staff according
to which
points are awarded
regarding individuals who resided in Quebec on Dec. 31 of the year
preceding the
year during which an application for an advance ruling is filed with SODEC
regarding the production; or
Obtain a minimum of 7/10 points based on the scale for creative staff according
to which
a minimum of five points is awarded regarding individuals who resided in Quebec on
Dec. 31 of the
year preceding the year during which an application for an advance ruling
is filed with SODEC regarding the
production.
A maximum of two points is awarded to an individual who was a Canadian citizen
or a permanent
resident on Dec. 31 of the year preceding the year during which
an application for an advance ruling
is filed with SODEC regarding the
production.
The producer must be a Quebec resident on Dec. 31 of the year preceding the year
during which an
application for an advance ruling is filed with SODEC regarding
the production.
Opps for outside producers: Coproductions qualify if a minimum of 75% of
production costs (of the
Quebec portion of the budget) is spent in Quebec. The
basic credit is calculated on the Quebec
portion of the budget.
Refundable Tax Credit for Film and Television Production
Services Program:
The tax credit is equivalent to 25% of eligible labor costs incurred after
Dec. 20, 2007 (20% of eligible labor costs before Dec. 21, 2007) in respect to
eligible labor rendered in Quebec and paid to taxpayers residing in Quebec. A
20% enhancement for activities that directly contribute to the creation of
computer animation and special effects and the shooting of scenes in front of a
chromatic screen (CGI).
Special Effects & CGI Top-up:
The top-up may be added to both the Quebec-content and production services
credits for special effects-related and CGI-related costs incurred in Quebec and
paid to Quebec taxpayers. The CGI top-up is scaled in a manner that maximizes
the credit for Quebec-content productions at 22.5% (19.69% before) of the
budget, and 45% of labor expenses related to eligible activities in the case of
the production services tax program.
Contact: Jean-Philippe Normandeau, general manager, strategic planning
and tax credits
Tel: (514) 841-2200
1-800-363-0401 (Quebec)
www.sodec.gouv.qc.ca/cinema_mesures_en.php#outils
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Societe de developpement des entreprises culturelles-Quebec (SODEC |
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SODEC has $26 million available annually through a series of
investment and grant programs.
Development $$$: SODEC has $2.4 million in support available
annually at the screenwriting stage.
Production $$$: $19.5 million in support is available
annually at the production phase.
Other $$$: $2.9 million is allotted annually to support
exhibitors, festivals and other Quebec film
events, distribution of foreign
films in theaters with limited exhibition, corporate loans and
export
assistance.
Eligible projects: Short and feature fiction and POV docs.
In addition, $1.6 million in support
is available annually through SODEC's Young Creators program
(ages 18 to 35).
Eligible projects: Short, medium and feature fiction and POV
docs.
Contact: Alain Rondeau
Tel: (514) 841-2200
1-800-363-0401 (toll free)
www.sodec.gouv.qc.ca
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Saskatchewan Arts Board Independent Artists Grant Program |
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Development/Production/Post $$$: Creation/Production Grants: Established
Artists, $17,000; Emerging
Artists, $6,000. Applicants may
apply for development, preproduction, production or post-production
expenses as individual
projects, but cannot have more than one active grant at a time with the Arts
Board. Established artists may
receive a maximum of $34,000 in a four-year period. For emerging
artists, the maximum is $12,000
in a four-year period.
Other $$$: Professional development grants to a maximum of $7,500 for
established artists and $4,000 for
emerging artists. Research
grants to a maximum of $7,500 for established artists and $4,000 for
emerging artists. Travel grants
to a maximum of $1,500 can be applied for under this program.
Criteria: Applicants must be Saskatchewan residents who have lived in the
province for a minimum of one
year and have artistic and editorial
control over the proposed project.
Eligible projects: All productions except pilots for commercial or
educational television, instructional and
promotional projects, corporate or
industrial projects, projects commissioned by educational institutions
or social affairs agencies. Producers are
ordinarily ineligible.
Deadlines: March 15, Oct. 1, 2009
Contact: Doug Townsend, visual and media arts consultant
Tel: (306) 964-1163
1-800-667-7526 (Saskatchewan only)
doug@artsboard.sk.ca
www.artsboard.sk.ca
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Saskatchewan Film and Video Development Corporation (SASKFILM) |
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SaskFilm stimulates and fosters the development and growth of
Saskatchewan's film and television industry through a number of
programs.
Development loans: Dramatic programs, MOWs, series and
features can access between $5,000 and
$25,000 throughout four
phases of development (not exceeding 40% of the approved budget,
except
50% for the first
phase).
Non-dramatic
projects can access a maximum of $7,000 for individual projects or
$15,000 for series
(not exceeding 40%
of the approved budget).
Deadline: None; ongoing throughout fiscal year
MAX Equity Investment Program:
SaskFilm provides equity investments in eligible dramatic projects
where there is significant benefit
to the province's film and television industry and where the
potential of recoupment and profits are
sufficiently high as demonstrated in the application.
A
broadcast licence to a minimum value of 15% of the total cost of
production must be secured.
The program
supports eligible production costs to a maximum of 20% of the
approved budget or
$100,000,
whichever is less.
Deadline: Aug. 5, 2009
Filmmakers Program: SaskFilm provides financial assistance to
the province's filmmakers for the pro-
duction of
films or videos in any genre, including experimental, art films,
documentary and drama.
The program
supports up to 40% of the approved budget to a maximum of $15,000.
Financing is
in the
form of a grant.
Deadlines: March 2, Oct. 1, 2009
Non-Dramatic Equity Investment Program: SaskFilm provides
equity investment in support of eligible
production
costs to a maximum of 15% of the approved budget or $20,000 for a
single production -
$40,000 for a
series of a minimum of three episodes, whichever is less. The fund
supports
Saskatchewan-based non-dramatic productions that result in
significant benefit to the provincial film
and video
industry. A broadcast licence of fair market value must be secured.
Deadline: July 21, 2009
Market Travel Assistance Program: SaskFilm provides financial
assistance to Saskatchewan-based
producers to
travel to approved program markets. Up to 75% of the approved travel
budget, to the
following
maximums, are provided: $350 within Saskatchewan, $2,000 within
Canada, $2,500
within the U.S.,
$3,500 outside North America.
Deadline: At least 30 days prior to the event
Festival/Competition Travel Assistance Program: Saskatchewan
residents who are nominated for
awards or whose
film or television production is invited to compete or screen at
major industry
events can receive
up to 50% of the approved travel budget, to a maximum of $1,500 per
event.
Deadline: At least 30 days prior to the event
Marketing and Promotions Program: Provides individual grants
to Saskatchewan-based producers to
support a special event
or screening to a maximum of $1,000 for Saskatchewan screenings,
$2,000
for non-Saskatchewan
screenings, or 40% of the total event budget, whichever is less.
Events and
screenings must take place in
Saskatchewan prior to broadcast or theatrical release; or the event
must
screen and celebrate the
achievements of a group of film or television producers.
Deadlines: Minimum of two weeks prior to the event/premiere
Writer in Residence Program: SaskFilm, in partnership with
Super Channel, assists Saskatchewan writers
develop their craft with the
intent to increase industry accessibility to Saskatchewan
screenplays. A
maximum of five screenplays
will be selected for ongoing script consultation with a writer in
residence.
Successful applicants are given
preset timelines to complete a full screenplay, rewrite and polish.
Deadline: Check website for updates
Contact:
Tel: (306) 798-9800
1-800-561-9933 (Saskatchewan)
Fax: (306) 798-7768
www.saskfilm.com
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Saskatchewan Film Employment Tax Credit |
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Production $$$: Offers tax credits of up to 55% per project.
Saskatchewan's base tax
credit can rebate 45% of the total wages of all Saskatchewan and deemed
labor (labor is
capped at 50% of the production budget).
Deemed labor is a
non-Saskatchewan resident providing mentorship to a Saskatchewan resident.
Twenty-five percent
of a production's eligible labor costs may be eligible for deeming. Deemed labor
can include both
below-the-line positions and above-the-line positions, such as producers,
directors,
writers and talent.
In addition, the
program provides a bonus of 5% of total Saskatchewan expenditures for
productions
based 40 kilometers
outside the province's two major cities (Regina and Saskatoon).
The program also offers an
additional 5% tax rebate for visiting and local producers who hire
Saskatchewan residents on
projects that attain 6/10 points of specified positions.
Eligible projects: Drama, variety, animation, children's, music,
educational, informational series, or
documentary projects intended
for television, cinema, videotape, digital, CD-ROM, multimedia and
non-theatrical production.
Criteria: Must have a permanent establishment in Saskatchewan. Must pay
at least 25% of its salaries and
wages to Saskatchewan
resident employees. Cannot be a shareholder in a Canadian broadcaster or
specialty channel. Cannot
be controlled by a corporation based outside Saskatchewan.
Opps for outside producers: An out-of-province company can co-venture
with a Saskatchewan production
company in one of two ways:
Form a single-purpose company headquartered in Saskatchewan for the sole
purpose of
producing the project. This single-purpose entity does not have to share in
copyright
ownership, but must meet all requirements for production company eligibility and
the
Saskatchewan partner must have at least 50% control of the entity.
Set up a coproduction between an eligible Saskatchewan-based company and an
out-of-
province company or companies.
In this case, the Saskatchewan-based company must be the entity applying for
and
receiving the credit.
There are no copyright requirements, no Canadian- or Saskatchewan-content
requirements,
and no corporate or project caps.
Contact:
Tel: (306) 798-9800
1-800-561-9933 (Saskatchewan)
Fax: (306) 798-7768
www.saskfilm.com
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Yukon Film & Sound Commission
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The Yukon Film & Sound Commission has three funds
aimed at encouraging the growth and development
of the Yukon film industry.
Film Development Fund: This fund can provide up to 50% of the
Yukon expenditures to a maximum of
$35,000, or 33% of
the total project expenses, whichever is less. This includes the
following four
phases: concept to
fully developed script; treatment to first-draft script; first-draft
to final-draft
screenplay;
polish/rewrites and preproduction expenses.
An additional
$10,000 may be awarded for costs associated with training and
mentoring a Yukon
screenwriter.
Criteria: Applicants must be Yukon residents or
Yukon-registered corporations (majority owned by
Yukon residents)
whose primary business is film production. Applicants must own 51%
of the
project, and must
have a broadcast development agreement with a licensed broadcaster
or a
distribution arrangement.
Broadcasters and
distributors are not eligible.
Deadlines: None. Applications accepted throughout the year.
Film Production Fund: This fund offers a maximum project
contribution of $500,000.
For productions
controlled by a Yukon resident or corporation, the contribution will
be based on
30% of Yukon
expenditures, or 30% of total production costs, whichever is less.
For coproductions, the
contribution will be based on 30% of Yukon expenditures, or 20% of
total
production costs, whichever is
less.
Criteria: The applicant must be a Yukon-registered
corporation whose primary business is film production,
and must own controlling
interest in the project. In the case of coproductions, the
coproduction
company must be
registered in the Yukon.
Deadlines: None. Applications accepted throughout the year.
Yukon Filmmakers Fund: This fund was launched in 1999 to
assist Yukon film and video professionals
develop viable careers
and to support the training and development of the Yukon film
industry.
$$$: Up to $8,000 to cover costs from development to final
edit.
Criteria: Applicant must be a Yukon resident or corporation
and must retain 100% copyright in the
production.
Deadlines: June 1, Dec. 1, 2009
Contact: Iris Merritt
Tel: (867) 667-5678
iris.merritt@gov.yk.ca
www.reelyukon.com
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Yukon Film Location Incentive Fund |
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Production $$$: The Yukon Film Location Incentive is a fund-based subsidy
offering a labor rebate of up
to 35% of
wages paid to eligible Yukon labor, capped at 50% of total Yukon expenditures.
Yukon
labor must
equal or exceed 25% of the total person days on the Yukon portion of the
production.
Since this is
a rebate program, it pays much more quickly than conventional refundable tax
credits.
Eligibility: Projects must be a dramatic TV program, feature film or
documentary with a broadcast licence.
Yukon Travel Rebate: Dramatic TV productions and feature films can apply
for up to 50% of travel costs
between
Vancouver and Whitehorse, according to the following formula: multiply $2,000 by
the
number
of days the production is in the Yukon to a maximum of $15,000, or 15% of total
Yukon
expenditures
(other than subsidized labor), whichever is less. The travel portion of this
rebate also
applies to
commercials.
Eligibility: As above.
Contact: Iris Merritt
Tel: (867) 667-5678
iris.merritt@gov.yk.ca
www.reelyukon.com
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