Newfoundland Film Tax Credit

What Is Newfoundland's Film Tax Credit?

Newfoundland and Labrador offers a refundable film tax credit focused on local employment, providing 40% on eligible Newfoundland and Labrador resident labour costs. The credit is capped at a maximum of 25% of the total production budget. The program is administered by the Newfoundland and Labrador Film Development Corporation (NLFDC).

How Much Can You Receive?

The credit structure is designed to maximize local employment:

• Labour rate: 40% of eligible NL resident labour costs
• Budget cap: Maximum credit cannot exceed 25% of total production budget
• Minimum spend: CAD 100,000
• Federal stacking: +16% PSTC or +25% CPTC

The 25% budget cap means that as a practical matter, the effective rate depends on how much of the budget is allocated to NL resident labour. Productions with high NL labour spend will hit the 25% cap before reaching 40% of all NL labour.

What Productions Are Eligible?

• Feature films and television series
• Documentaries and animation
• Digital media productions
• Must incur at least CAD 100,000 in eligible Newfoundland and Labrador costs
• Both Canadian and foreign service productions qualify

How Do You Apply for Newfoundland's Credit?

Productions apply to the NLFDC before production begins. The application process includes a budget with NL labour breakdown, production schedule, and proof of corporate registration. The NLFDC provides preliminary approval and ongoing support throughout production. Final credits are claimed on the corporate tax return after production completion and an independent audit.

Why Productions Choose Newfoundland

Dramatic coastal landscapes. Rugged North Atlantic coastline, icebergs (spring/summer), fjords, and remote fishing villages provide locations found nowhere else in North America.

Unique architecture. Colorful row houses in St. John's, historic Signal Hill, and outport communities offer distinctive visual character.

Viking and Indigenous heritage. L'Anse aux Meadows (UNESCO Viking settlement) and ancient Indigenous sites provide period and historical settings.

Distinctive weather and light. Fog, dramatic skies, and North Atlantic light create atmospheric conditions valued by cinematographers.

Newfoundland Film Tax Credit: Key Facts

• Labour rate: 40% on NL resident labour
• Budget cap: Max 25% of total production budget
• Federal stacking: +16% PSTC or +25% CPTC
• Minimum spend: CAD 100,000
• Credit type: Refundable tax credit
• Official resource: NLFDC