Headline rate 25%
Type Tax credit (refundable)
Minimum spend No minimum qualifying spend specified in the official program terms
Administered by Canadian Audio-Visual Certification Office (CAVCO), Department of Canadian Heritage, jointly with the Canada Revenue Agency (CRA)
Program status active
Last verified 2026-11-10
Summary only — incentive terms change. Confirm current terms with the administering body before committing to a location.