New Brunswick Film Tax Credit

What Is New Brunswick's Film Tax Credit?

New Brunswick offers a film production tax credit through Opportunities New Brunswick (ONB), with two program streams that provide 25-40% on eligible production costs. As part of Atlantic Canada, New Brunswick combines competitive incentives with distinctive Maritime locations.

How Much Can You Receive?

All-Spend Program

The All-Spend program provides a 25-30% refundable tax credit on all eligible New Brunswick production expenditure, including both labour and non-labour costs. This stream is simpler to administer and covers a broader range of expenses.

Labour-Based Program

The Labour-Based program provides a credit of up to 40% on eligible New Brunswick labour costs. The higher rate reflects the focus on employment creation within the province.

• All-Spend: 25-30% on total eligible NB expenditure
• Labour-Based: Up to 40% on eligible NB labour
• Minimum spend: CAD 100,000
• Federal stacking: +16% PSTC or +25% CPTC

What Productions Are Eligible?

• Feature films and television series
• Documentaries and animation
• Web series and digital content
• Must incur at least CAD 100,000 in eligible New Brunswick costs
• Both Canadian and foreign service productions qualify

How Do You Apply for New Brunswick's Credit?

Productions apply to ONB before or during production. The application includes a budget breakdown of eligible New Brunswick costs, production schedule, and corporate documentation. ONB reviews applications and issues a letter of eligibility. The final credit is claimed on the corporate tax return after production completion and an independent audit of qualifying costs.

Why Productions Choose New Brunswick

Atlantic coastline. Bay of Fundy (world's highest tides), rugged Atlantic coast, and pristine beaches provide dramatic maritime settings.

Bilingual province. French and English-speaking communities, useful for productions requiring bilingual environments.

Historic towns. Saint John, Fredericton, and Moncton offer Victorian, Georgian, and early 20th-century architecture.

Cost advantage. Lower production costs than Ontario and British Columbia, with competitive crew rates.

New Brunswick Film Tax Credit: Key Facts

• All-Spend rate: 25-30%
• Labour-Based rate: Up to 40%
• Federal stacking: +16% PSTC or +25% CPTC
• Minimum spend: CAD 100,000
• Credit type: Refundable tax credit
• Official resource: ONB Film